In the Czech Republic at the end of September 2018, there were 15 542 subjects recorded who pay VAT unreliably. This number comprises of 8 317 unreliable VAT payers and 7225 unreliable persons.

While the number of unreliable VAT payer has been falling since the end of last year, the category of unreliable persons has seen a significant rise in number-  The main reason for the introduction of the institute of the unreliable person was the method used by some unreliable VAT payers ho attempted to get rid of their “unreliability” by cancelling the registration of the taxpayer and then again gaining that status. We can also describe other subjects as unreliable persons than taxpayers, if they show an activity which is just as harmful to the society in such a way that in the moment their taxpayer status begins to exist they already are considered unreliable taxpayers.

Even though currently the amount of unreliable taxpayers if higher than that of unreliable persons, it may be assumed that at the end of 2018 the situation will probably be changed and become reversed - the Czech Republic will have more unreliable persons than VAT payers.