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 VAT refund. Czech
Here you can find the specifics of VAT regulations in the Czech Republic, which work alongside the harmonised framework of the EU as explained in our guide to intra-Community VAT obligations.
Basic information | |
|---|---|
| EU membership | 2004 |
| ISO code | CZ |
| VAT introduced in the Czech Republic | 1993 |
| Nom de la TVA 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 |
|---|
Les taux de TVA actuellement en vigueur in the Czech Republic sont les suivants:
Certain transactions in Europe may require VAT registration and the filing of VAT returns in the Czech Republic:
To check if your activities involve VAT obligations in the Czech Republic, use our VAT simulator or contact us.
In the Czech Republic , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
> Learn more about the VAT & e-commerce regulations and the VAT regime for logistics platforms in Europe.
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. To check if your activities require VAT identification in the Czech Republic, use our VAT simulator or contact us.
VAT Czech is named n/aand the VAT numbers in the Czech Republic have the following structure: CZ99999999 / CZ999999999 / CZ9999999999.
The administrations in charge of in the Czech Republic VAT are the following: Tax authorities, Ministry of Finance.
Registering for VATis a relatively simple formality compared to setting up a company, but in addition to obtaining a VAT number in the Czech Republicyou’ll need to file periodic VAT returns to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
Companies with a VAT number in the Czech Republic must complete and submit VAT returns in the Czech Republic detailing all taxable income (sales) and expenses (costs), with the following periodicity: 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:
In addition to VAT returns, companies may be required to provide the Czech authorities with Intrastat & EC Sales List returns:
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 different scenarios:
*This information is subject to change without notice.
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