Czech Republic VAT – The Rates & Registration

VAT registration regulations and VAT rates in the Czech Republic

When doing business in the Czech Republic, it is necessary to settle taxes in accordance with Czech regulations. At the same time, it is worth remembering that both VAT rates for individual products and services, detailed tax regulations and administrative procedures may differ from those in force in other European countries.

If you want to be absolutely sure that your tax returns are handled correctly and in accordance with local regulations - take advantage of our VAT Compliance in Czechia.

Learn more about our VAT Compliance service

When is it necessary to register for VAT in the Czech Republic?

All entrepreneurs who sell online in the Czech Republic are required to register for VAT in that country if:

  • they use a warehouse located in the Czech Republic and ship their products from it to their end customers, or
  • they have exceeded the distance selling threshold of 10 000 EUR (total for all countries).

VAT registration in the Czech Republic - what is worth knowing?

In the Czech Republic, it is not possible to indicate (self-select) the exact date of registration for VAT - it is given arbitrarily and depends on the date of reprocessing the registration documents by the Tax Office.

Need help with your VAT return? Take advantage of our experience.

Learn more about the VAT Compliance service in the Czech Republic

Key information about VAT in the Czech Republic

21%

VAT rates in the Czech Republic

The standard VAT rate in the Czech Republic is 21%. However, some products and services are subject to reduced rates of 12%.

For up-to-date information on VAT rates in Europe, visit the European Commission’s website.

Format of the Czech VAT number

VAT numbers assigned in different European countries differ in the type and number of characters and the designation of the country of origin.

Czech VAT number consists of 11 characters: the two - letter country designation CZ and the following sequence of 9 digits.

Do you need to get an Czech VAT number? Use our VAT registration in the Czech Republic service.

[Learn more about the service

CZ123456789

123456/789(0)

Format of the Czech Tax Identification Number (TIN)

The tax identification number assigned in the Czech Republic differs in format from the VAT number.

It is a personal number, consisting of a sequence of 9 or 10 digits.

Current distance selling threshold in the Czech Republic

At the moment, there is a single distance selling threshold of 10 000 EUR in all EU countries. The total sales made in all EU countries count towards this threshold.

Once this threshold is exceeded, you must register for VAT in each country where sales are made.

Do you need help with VAT registration or accounting? We can do it for you.

Contact us

10 000 EUR

1 140 000 CZK

The distance sales threshold applicable in the Czech Republic until 30.06.2021

If you made distance sales in the Czech Republic before 30.06.2021 and those sales exceeded the 1 140 000 CZK threshold - you should settle the overdue VAT for that period.

Did you miss the need to register and the VAT settlement deadline?

We can register and settle your VAT retroactively.

Contact us

Threshold for the value of imports into the Czech Republic, in the Intrastat system

If the value of goods imported into the Czech Republic from abroad during the year exceeds the amount of 15 000 000 CZK, these imports must be reported in the Intrastat international statistical system.

In addition to the basic threshold, the Czech Republic also has a so-called specific threshold of 30 00 000 CZK.

15 000 000 CZK

15 000 000 CZK

Threshold for the value of exports from the Czech Republic, in the Intrastat system

If the value of exports of goods from the Czech Republic abroad exceeds the amount of 15 000 000 CZK, these exports must be reported in the Intrastat international statistical system.

OIn addition to the basic threshold, the Czech Republic also has a so-called specific threshold of 30 000 000 CZK.

Additional information on accounting for VAT in the Czech Republic

  • VAT is settled in monthly or quarterly reporting periods.
  • For monthly settlements, the deadline for submitting VAT returns is the 25th day of the following month after the month to which the return relates (e.g., the return for January must be submitted by February 25, the return for February must be submitted by March 25, etc.).
  • For quarterly settlements, by the 25th day of the month following the quarter to which the declaration applies (i.e., by April 25 for the first quarter, by July 25 for the second quarter, by October 25 for the third quarter and by January 25 for the fourth quarter last year).
  • For VAT settlement in the Czech Republic by non-EU companies, fiscal representation in the country is required.

Benefit from our VAT Compliance services in the Czech Republic

Do you sell online in various European countries? Need to register your business for VAT in the Czech Republic? Worried about having to fill out a lot of paperwork in Czech and based on Czech regulations that differ from those in your country?

We will do it for you! Without nerves, stress and hundreds of papers.

Contact us

Last update : 08.04.2024