VATLive > Blog > VAT > Czech steps up anti VAT avoidance measures – unreliable tax payers - Avalara

Czech steps up anti VAT avoidance measures – unreliable tax payers

  • VAT
  • 06 October 2014 | Richard Asquith

Czech steps up anti VAT avoidance measures – unreliable tax payers

The Czech VAT authorities have broaden the scope of measures implemented in 2013 against tax registered businesses which it considers high risk for VAT fraud or errors. Such companies are publically listed on the tax authorities’ website for public inspection.

The scope of these businesses, known as ‘unreliable VAT payers’ is being extend as follows:

  • Companies which regularly miss their VAT filings deadlines
  • Companies which do not respond to tax correspondence
  • Companies with VAT liabilities in excess of CZK 0.5 million three months or more
  • Companies which are regularly issued with tax assessments
  • Companies using virtual addresses

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.