Appoint a fiscal representative in the Czech Republicand make sure to be 100% VAT compliant

Basic information
EU membership	2004
ISO code	CZ
VAT introduced in the Czech Republic	1993
VAT name in the Czech Republic	n/a
VAT ID format in the Czech Republic	CZ99999999 / CZ999999999 / CZ9999999999
Territories with special status in the Czech Republic	n/a
VAT rates in the Czech Republic
Standard VAT rate	21 %
Reduced VAT rate (1)	15 %
Reduced VAT rate (2)	10 %
Super reduced VAT rate	n/a
VAT parking rate	n/a
Zero VAT rate	no

Thresholds triggering VAT reporting obligations in the Czech Republic
Intrastat threshold at introduction	12 000 000 CZK (+/- 492 000 EUR)
Intrastat threshold on dispatch	12 000 000 CZK (+/- 492 000 EUR)
Distance selling threshold	As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales.

Reporting frequency in the Czech Republic

Intrastat return	monthly depending on threshold
EC Sales List (ESL) return	monthly, quarterly depending on threshold/conditions

VAT returns	monthly depending on threshold, quarterly depending on threshold/for certain services
Reporting currency
VAT-related penalties in the Czech Republic
Failure to file a VAT return	A fine up to 300,000 CZK. The fine is of a maximum of 5% of the VAT due. 0.05% of daily interest is added.
Late payment of VAT	8% interest per year and 3.75% bank interest;
Failure to report ESL/DEB	A fine of up to 50,000 CZK (approx. 2043 euros)
Useful links on VAT in the Czech Republic
Tax Administration in the Czech Republic	Tax authorities
Ministry of Finance in the Czech Republic	Ministry of Finance
Check a VAT number in the Czech Republic	Check a VAT number

EU VAT Guide	EU VAT Guide

Need VAT assistance in the Czech Republic? Contact us now.

Appointing a tax representative or agent is sometimes an obligation, always a convenience.

A foreign company carrying out transactions in the Czech Republic subject to Czech VAT, may be required to appoint a tax representative. Established in the Czech Republic, the fiscal representative will fulfill the company’s VAT obligations to the Czech tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.

Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.

Why entrust your VAT obligations in the Czech Republic to a tax representative?

To secure your operations, lighten your company’s administrative burden, and control tax risks in the Czech Republic.
Intra-Community and Czech VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.

Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.

For VAT compliance in the Czech Republic, choose EASYTAX

Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in the Czech Republic, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.

Need a tax representative in the Czech Republic? Contact us now.

The Czech Republic or Czechia has been independent since 1st January 1993, following the split of the Czech Federal Republic and Slovakia. The Czech Republic has been a member of the European Union since 2004 but is not part of the Eurozone. The Czech Republic has the most industrialised and advanced economy of the developing countries in Central Europe. Two thirds of the economy is based on services, particularly banking and financial services. VAT was introduced on 1st January 1993, the VAT regulations in the Czech Republic are defined by Act 235/2004 Coll., as well as by the directives on Intra-Community VAT issued by the European Union. Foreign traders not established in the Czech Republic must register for VAT on the supply of goods, services or the acquisition of goods from another Member State or a third country if they are laible for VAT. In order to determine your VAT obligations in the Czech Republic, it is essential you seek advice from a tax representative.

The VAT rates currently in force in the Czech Republic are as follows:

• Standard VAT rate: 21 %
• Reduced VAT rate (1): 15 %
• Reduced VAT rate (2): 10 %
• Super reduced VAT rate: n/a
• VAT parking rate: n/a
• Zero VAT rate no

Need a tax representative in the Czech Republic? Contact us now.