Since 1 January 2026, foreign companies carrying out imports or intra-Community acquisitions of goods in the Czech Republic can recover the VAT paid on those operations without having to register for Czech VAT.
The new mechanism, introduced under Article 83a of the Czech VAT Act, applies where the goods are subsequently supplied to a Czech-established customer who accounts for the VAT on a reverse charge basis, under Article 194 of the EU VAT Directive (2006/112/CE).
The measure is designed to reduce the administrative burden on foreign operators and avoid unnecessary VAT registrations in international supply chains.
