21. 6. 2023
If a trader wishes to register for VAT on a voluntary basis, the law does not set a time limit. However, if he/she becomes a VAT payer by law, i.e. by exceeding the two million turnover threshold for compulsory VAT registration in the previous 12 months, he/she must register within 15 days of the end of the month in which the turnover threshold was exceeded. Turnover includes all services and goods supplied domestically. The date of the transaction is decisive, not the date of payment.