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...
At the beginning of 2026, several EU Member States introduced changes to their VAT rates. Here is an overview of the main changes: • Belgium : from 1 March 2026, the reduced VAT rate on hotel accommodation, takeaway food, leisure activities and entertainment services will increase from 6% to 12%; • Czech Republic : since...
The Czech Financial Administration has issued a notice outlining the new administrative obligations for non-established taxpayers that are registered for VAT purposes there. From this date onwards, non-established companies registered for VAT purposes in Czech Republic must appoint an authorised agent, unless they have a local address. This notice highlights different criteria that agents must...
As a reminder, from January 1, 2024 the rates applicable in the Czech Republic will be as follows: Standard rate: 21% Reduced rates: 12% In line with this reform, it has been decided that newspapers, periodicals and certain foodstuffs will be subject to the reduced 12% VAT rate. Until now, these products were subject to...
The Czech Republic is considering consolidating the two reduced VAT rates of 15% and 10% into a single rate of 14% or 13%. The standard rate would remain at 21%. The 15% VAT rate currently applies to certain books, medical products and foodstuffs. The 10% VAT rate applies to certain pharmaceutical products, cultural events, catering...
