Czech VAT- Dan z pridane hodnoty

Should you register for Czech VAT

Foreign companies offering local goods or services may be required to register for Czech VAT.  As with the rest of the EU, the common situations triggering a registration include:

  • Importing goods into the Czech Republic
  • Intracommunity sales (dispatches) or purchases (acquisitions) of goods from other EU member states
  • Trading, buying and selling goods in Czech Republic
  • Holding goods under consignment stock arrangements in the Czech Republic for sales to local customers
  • Internet retailing goods to Czech consumers, subject to a local distance selling threshold
  • Running live events, exhibitions or conferences with paid admission on the door
  • If a company is otherwise a non-VAT trader, but is receiving services in Czech Republic under the reverse charge rule.
  • The self supply of goods.

VAT-btw- omzetbelasting in Tsjechië_

Following the implementation of the 2010 EU VAT Package, there are very few situations which require foreign companies providing supplies of services in the Czech Republic to register for VAT.

Czech VAT compliance

There are detailed regulations controlling the recording and processing of Czech transactions. These include guidelines on:

  • Czech invoice requirements, including electronic invoices
  • foreign currency reporting and translation
  • correcting errors from prior returns
  • credit notes and corrections
  • what accounting records must be maintained.

In the Czech Republic there are strict rules on the layout and format of VAT records to be kept by companies or their tax agents.

Czech VAT rates

The standard VAT rate in the Czech Republic is 21% since 1 January 2013. There are two VAT rates in the Czech Republic. A reduced rate of 15% on foodstuffs, livestock, water and domestic fuel, books and newspapers; construction; cultural and sports events; household services. A reduced rate of 10% on medicines, pharmaceuticals, e-books and baby foodstuffs.  A number of services are exempt from Czech VAT, such as financial and postal services.

There are many variations to the rates above, including exempt taxable supplies. Please contact us to learn more.

Czech VAT returns

Companies with a Czech VAT number must submit periodic payments. Generally, filings and payments are submitted monthly in the Czech Republic.  Any Czech tax credits should be paid within 30 days but typically it takes much longer.

Where can I get more information

If you do need to VAT register contact VAT Point Europe and we guide you further to be VAT compliant in The Czech Republic. We also have a cooperation partner in The Czech Republic who will take care of your Czech VAT issues on our behalf.


On this page we will ad further information about VAT in The Czech Republic in the near future