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Czech VAT – Rates & Registration

If a company not established in Czech Republic is providing ‘taxable supplies’ of goods or services in Czech Republic, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.

It is important that all businesses with any commercial activity in Czech Republic assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Czech Republic. Some of the most common examples are:

  • Importing goods into Czech Republic from outside the European Union
  • Buying and selling goods in Czech Republic
  • Selling goods from Czech Republic which are delivered to customers outside of Czech Republic (business or private customers)
  • Acquiring goods in Czech Republic from another EU country (Intra-community acquisitions)
  • Holding inventory in Czech Republic for sale, distribution or consignment
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds
  • Organising events in Czech Republic where attendees or delegates must pay admission

If you are currently, or plan to conduct any of the above (or similar) transactions in Czech Republic, you should contact us immediately for a complimentary consultation.

Czech VAT Rates, Formats & Thresholds

VAT Rates VAT Number Format Distance Selling Threshold Intrastat Threshold
21% (Standard) CZ12345678 CZK 1,140,000 CZK 12,000,000 (Arrivals)
10/15% (Reduced) CZK 12,000,000 (Dispatches)
VAT return periods

Monthly (turnover in excess of CZK 10 million),

Quarterly (turnover below CZK 10 million)

Annual returns

No

EC Sales Lists frequency

Monthly, or quarterly if VAT returns are submitted quarterly and only supply services that fall under article 44 of the EC Directive.

EC purchase lists

No

Other reporting requirements

Control statements for purchases

Extended reverse charge

Where non-established business supplies certain goods and services to VAT registered customers in Czech Republic the customer accounts for VAT under the reverse charge. The extended reverse charge also applies to certain construction services supplied within the Czech Republic. Please contact us if you would like details of how the extended reverse charge applies in Czech Republic.

Fiscal Representation

The concept of a tax representative does not apply in Czech Republic.

Contact us for a complimentary consultation.

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