Tax adviser – obtaining a license step by step

1. 5. 2014 | Source: Point of Single Contact (PSC) Czech Republic

Tax advisory service means providing legal assistance and financial advice in tax matters, withholdings, fees and other payments, as well as in matters that are directly related to taxes.

Procedure for obtaining authorisation:

Tax adviser – Czech citizen

Tax advisory service means providing legal assistance and financial advice in tax matters, withholdings, fees and other payments, as well as in matters that are directly related to taxes.

For a citizen of the Czech Republic to become a tax adviser, he must first submit an application to take a qualifications test to the Chamber of Tax Advisors. He will then be invited by the Chamber to take the test. After the applicant has successfully passed the qualifications test, he will be registered in the list of tax advisors. The applicant must also arrange professional liability insurance and pay the membership fee. At the end he shall notify the Chamber of the commencement of his activities and may start to do business.

1) Written application to take a qualifying exam (56 kB)

The application shall include:

  • Proof of education (copy of diploma) – a bachelor’s degree at the minimum is required (regardless of the field). Foreign diplomas must be validated.

The Chamber shall inform the applicant of the receipt of the completed application and ask him to pay the fee to take the qualifying exam or part thereof. The Examination Rules stipulate that the fee for the qualifying exam or part thereof is 7,000 CZK, held in one examination period. The applicant shall pay the fee no later than 20 days prior to taking the qualifying exam or part thereof under the variable symbol, which is the number used for the payment of the exam. The fee shall be paid to account no. 2107491443/2700.

More information about the conditions for registration in the list of tax advisers and the application requirements

After examining the application, the Chamber shall inform the applicant in writing of the time and place of the qualifying exam at least 30 days in advance

2) Passing the qualifying exam

The Chamber is required to register the tax adviser in the list after he passes the qualifying exam, but no later than the end of the month following the month in which he passed it. Authorization becomes effective on the date of registration in the list.

The Chamber shall inform the applicant in writing of the successful completion of the exam and registration in the list and invite him to pick up his certificate.

The business may be conducted after fulfilling all the above stated requirements.

After commencing activities, he is further required to fulfil the following obligations:

3) Provide proof of liability insurance to the Chamber

  • Individual professional liability insurance shall be substantiated annually or the premiums of a general insurance policy shall be paid, until 31 March of the year in question.
  • Liability insurance can be arranged through a general insurance policy, which the Chamber has concluded with an insurance agency (basic insurance coverage amounts to 750,000 CZK and costs 2,900 CZK per year)

4) Pay the membership fee

  • The first fee shall be paid within 30 days of registration in the list; afterwards annually by 31 March,
  • The membership fee is 4,000 CZK annually.

5) Announcing the commencement of activities

  • The Chamber must be notified of the date of the commencement of activities no later than 3 years after registration in the list of tax advisors, by letter or by using the data mailbox of the tax advisor or by email with a secure electronic signature.

More information about the conditions for registration in the list of tax advisers and the application requirements

Tax adviser – EU citizen

An EU citizen who is not a tax advisor and does not provide tax advice in his home country or in another EU Member State shall proceed the same as a citizen of the Czech Republic.

In the case of a tax adviser who is a citizen of the European Union, there are two ways to provide tax advisory services in the Czech Republic:

  • Consistently established as a tax adviser registered by the Chamber in the list,
  • temporary or occasional work as a visiting tax advisor registered by the Chamber in the list.

1. Visiting tax adviser

A tax advisor who does not intend to become permanently established in the Czech Republic provides services in the Czech Republic temporarily or occasionally. Prior to the commencement of activities, this tax advisor must give written notification of this commencement to the Chamber of Tax Advisers. Based on this notification, he will be registered in the list of tax advisors.

1) Notification (86 kB ) of the temporary or occasional provision of tax advisory services in the Czech Republic

After meeting the conditions, a visiting tax advisor can provide tax advisory services in the Czech Republic only temporarily or occasionally, and he is required to notify the Chamber of this fact.

The notification is provided in the Czech language and shall contain information pursuant to Act No. 18/2004 Coll.:

  • Name, or name(s) and surname of the notifier
  • Date of birth
  • Citizenship
  • Name of the regulated activities he will perform, and information about whether this activity is regulated in the Member State of origin, or information about the activity that is closest in content
  • Information about professional qualifications
  • Information about an employer established in another Member State of the European Union if the applicant has been sent to the Czech Republic in the framework of providing services by this employer, to the extent of:
    • The name, or names, and surname, date of birth, member state of establishment, address of place of business, if the employer is a natural person, or
    • The name, address and country of establishment, if the employer is a legal person.

The notification shall be accompanied by:

  • an identity card, certified proof of the applicant’s nationality, perhaps documentation confirming legal status as set out in § 1, paragraph 2 of Act No. 18/2004;
  • proof confirming that the applicant is established in the Member State of origin and is engaged in this activity in accordance with its laws, and that the authorization to engage in these activities in the Member State of origin has not been revoked or suspended;
  • proof of professional qualifications,
  • proof that he has engaged in this activity for at least 2 years during the previous 10 years in the Member State of origin, unless this activity is regulated in the Member State of origin,
  • proof on insurance against liability for damage caused in connection with the performance of the tax advisory service so that the amount of insurance coverage is commiserate to the damages that can be reasonably expected on the territory of the Czech Republic.

The notifier who has submitted notification satisfying the legal requirements and has demonstrated compliance with the qualification requirements by submitting the relevant documents shall be immediately registered in the list by the Chamber, which will issue the notifier a certificate of registration, stating the period of its validity.

If the Chamber has reasonable doubts about the authenticity of the submitted documents, it may request the competent authority of the Member State in which the documents were issued to certify their authenticity through administrative cooperation.

Registration in the list of tax advisors

Certificate of registration with the period of validity for providing tax advisory services

After satisfying the above requirements, the provision of tax advisory services can commence

2. Established tax adviser

This is a tax adviser who would like to be established in the Czech Republic and provide his services under Czech law.

1) Application for the recognition of professional qualifications (44 kB)

The applicant is required to pay a fee of 2,000 CZK. The fee shall be paid to account no. 2107491443/2700.

The Chamber shall examine the application and decide whether and to what extent it is necessary to take an aptitude test. It shall inform the applicant by letter (along with the application form for taking the aptitude test)

2) Taking the aptitude test (the same as for a citizen of the Czech Republic)

The Chamber is required to register the applicant in the list after he passes the aptitude test, but no later than the end of the month following the month in which he passed it.

Authorization becomes effective on the date of registration in the list.

The Chamber shall inform the applicant in writing of the successful completion of the exam and registration in the list and invite him to pick up his certificate.

After satisfying the above requirements, the provision of tax advisory services can commence

After commencing activities, he is further required to fulfil the following obligations:

3) Provide proof of liability insurance to the Chamber

  • Individual professional liability insurance shall be substantiated annually or the premiums of a general insurance policy shall be paid, until 31 March of the year in question.
  • Liability insurance can be arranged through a general insurance policy, which the Chamber has concluded with an insurance agency (basic insurance coverage amounts to 750,000 CZK and costs 2,900 CZK per year)

4) Pay the membership fee

  • The first fee shall be paid within 30 days of registration in the list; afterwards it is paid annually by 31 March in the amount of 4,000 CZK,

5) Announcing the commencement of activities

  • The Chamber must be notified of the date of the commencement of activities no later than 3 years after registration in the list of tax advisors, by letter or by using the data mailbox of the tax advisor or by email with a secure electronic signature.

Related information:

If you have any questions, you can contact Points of Single Contact (PSC) set up at 15 municipal trade licence offices in all regions. More information on PSCs.

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