Czech

VAT - Rates & Registration

Note: In
Czech Republic
VAT is the same as Sales Tax

If a company not established in Czech Republic is providing ‘taxable supplies’ of goods or services in Czech Republic, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.  

It is important that all businesses with any commercial activity in Czech Republic assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Czech Republic. Some of the most common examples are:

  • Importing goods into Czech Republic from outside the European Union
  • Buying and selling goods in Czech Republic
  • Selling goods from Czech Republic which are delivered to customers outside of Czech Republic (business or private customers)
  • Acquiring goods in Czech Republic from another EU country (Intra-community acquisitions)
  • Holding inventory in Czech Republic for sale, distribution or consignment
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds
  • Organising events in Czech Republic where attendees or delegates must pay admission

If you are currently, or plan to conduct any of the above (or similar) transactions in Czech Republic, you should contact us immediately for a complimentary consultation.

Czech

VAT Rates, Formats & Thresholds

VAT Rates

21%

(Standard)

10 / 15%

(Reduced)

VAT Number Format

CZ12345678

Distance Selling Threshold

CZK 1,140,000

Intrastat Threshold

CZK8,000,000

(Arrivals)

CZK8,000,000

(Dispatches)

VAT Rates

VAT Number Format

Distance Selling Threshold

Intrastat Threshold

21%

(Standard)

10 / 15%

(Reduced)

CZ12345678

CZK 1,140,000

CZK8,000,000

(Arrivals)

CZK8,000,000

(Dispatches)

Additional Czech Republic VAT Information