2024 Guide – VAT in the Czech Republic

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

VAT in the Czech Republic

Whether you’re a European or non-European company, establishing certain activities in the Czech Republic may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in the Czech Republic.

If you deal with companies in the Czech Republic, you may be able to claim a Czech VAT refund.

In this VAT guide, we have brought together the specific features of the Czech regulations, which interact with the harmonized framework within the European Union.presented in our guide to intra-Community VAT obligations.

With EASYTAX, be 100% VAT compliant, always.

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.

Do you need a VAT fiscal representative in the Czech Republic? Certain operations may require VAT registration and the filing of VAT returns in the Czech Republic:

To check whether your activities give rise to VAT obligations in the Czech Republic, use our VAT simulator .

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

When do e-sellers need to register for a VAT number in the Czech Republic?

In the Czech Republic , as in other European Union countries, e-sellers must register for VAT:

  • when the overall threshold for intra-Community distance selling of 10,000 euros is exceeded, and they have not opted to pay VAT in the Czech Republic via the One Stop Shop.
  • or when they hold a stock of goods in the Czech Republic and must report the stock supply transactions.

What are the VAT obligations for e-traders in the Czech Republic ?

In addition to VAT registration, e-traders must:

  • Apply the defined VAT rates in the Czech Republic: standard rate (21 %), reduced rates 1 and 2 (15 % and 10 %).
  • Declare stock transfers between marketplaces‘ storage platforms, as well as the supply translactions for these stocks.
  • File periodic returns (VAT returns, intrastat, ESL), to ensure their VAT compliance in the Czech Republic.

Find out more:

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

Why identify yourself to VAT in the Czech Republic?

You may need a VAT number in the Czech Republic to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification.

Czech VAT is named n/aand the VAT numbers in the Czech Republic have the following structure: CZ99999999 / CZ999999999 / CZ9999999999.

How do I get a VAT number in the Czech Republic?

The administrations in charge of VAT in the Czech Republic are the following: Tax authorities, Ministry of Finance.

VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in the Czech Republic, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.

To check if your activities require VAT identification in the Czech Republic, use our VAT simulator or contact us.

Companies with a VAT number in the Czech Republicmust complete and file dVAT decl arations in the Czech Republic detailing all taxable income (sales) and expenses (costs), at regular intervals:monthly depending on threshold, quarterly depending on threshold/for certain services.

Failure to comply with the deadlines imposed by the Czech authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.

These penalties are defined as follows in the Czech Republic:

  • Penalties for failure to file a VAT return in the Czech Republic: 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.
  • Penalties for late payment of VAT in the Czech Republic: 8% interest per year and 3.75% bank interest;

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

In addition to VAT returns, companies may be required to provide the Czech authorities with Intrastat & EC Sales List returns:

  • Intrastat returns enable the Czech authorities to compile foreign trade statistics.
    Companies must file these Intrastat returns as soon their turnover reaches the threshold.
    Intrastat threshold at introduction in the Czech Republic (12 000 000 CZK (+/- 492 000 EUR) excl.VAT per annum)
    – Intrastat threshold on dispatch in the Czech Republic (12 000 000 CZK (+/- 492 000 EUR) excl.VAT per annum).
    Failure to comply with the deadlines imposed by the Czech authorities for the filing of these Intrastat returns wil incur a penalty payment for the company.
  • The sales summary returns (EC Sales List or ESL) or purchases (EC Purchases List or EPL) in the Czech Republic are for tax purposes.
    Failure to comply with the deadlines imposed by the Czech authorities for the filing of these ESL returns wil incur a penalty payment for the company.

Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.

In principle, a non-resident company in the Czech Republic can recover all or part of the VAT incurred on its expenses.

There are three possible scenarios:

  • The company is established within the European Union or not, is already registered for VAT in the Czech Republic, or is obliged to register for VAT in the Czech Republic. In this case, it must apply for a VAT refund via the periodic VAT return filed in the Czech Republic, according to a periodicity: monthly depending on threshold, quarterly depending on threshold/for certain services.
  • The company is established within the European Union, is not registered for VAT in the Czech Republic and is not required to do so. In this case, a VAT refund should be requested via the electronic portal of the tax authorities in the country where the company is established.
  • The company is not established within the European Union and is not required to register for VAT in the Czech Republic. In this case, they must use the services of a fiscal representative to carry out what is required by the Czech authorities on their behalf.
    > Learn more about our VAT recovery services.

Rely on our VAT recovery services in Europe. Contact us today.


*This information is subject to change without notice.

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