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VAT in the Czech Republic

VAT Guide for EU countries within Europe

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.

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
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 (+/- 480 000 EUR)
Intrastat threshold on dispatch 12 000 000 CZK (+/- 480 000 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 declaration monthly depending on threshold
EC Sales List (ESL) declaration 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 Penalty of 0.05% of the VAT due, per day, up to 5% of the total VAT due or CZK 300,000 (approx. EUR 11,700).
Late payment of VAT Late payment interest equivalent to the Czech Central Bank rate plus 14%.
Failure to report ESL/DEB Penalty of up to CZK 100,000 (approximately EUR 39,000).

Useful links on VAT in the Czech Republic

Tax Authorities 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
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 current VAT rates 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

Certain transactions in Europe may require registering for VAT and filingVAT returns in the Czech Republic:

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

When do e-traders need to register for VAT in the Czech Republic?

In the Czech Republic just like in other European Union countries, e-traders must register for VAT:

  • when the overall threshold of EUR 10,000 for Intra-Community distance selling is exceeded and they have not opted to pay the 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 ratesin 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.

> Learn more about the VAT & e-commerce regulations and the VAT regime for logistics platforms in Europe.

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. 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.

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

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:

  • Penalties for failure to file a VAT return in the Czech Republic: Penalty of 0.05% of the VAT due, per day, up to 5% of the total VAT due or CZK 300,000 (approx. EUR 11,700).
  • Penalties for late payment of VAT in the Czech Republic: Late payment interest equivalent to the Czech Central Bank rate plus 14%.

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 introductio n in the Czech Republic (12 000 000 CZK (+/- 480 000 EUR) HT/an)
    – Intrastat threshold on dispatch in the Czech Republic (12 000 000 CZK (+/- 480 000 EUR) HT/an).
    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.

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:

  • The company, whether it 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 tax authorities’ electronic portal 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.


*This information is subject to change without notice.

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