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This guide provides an overview of Value Added Tax (VAT) in the Czech Republic, including applicable VAT rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is intended for businesses engaging in transactions within the Czech Republic or with Czech customers.
The Czech VAT system, governed by the Value Added Tax Act, aligns with the EU VAT Directive. VAT is charged on most goods and services within the Czech Republic, including imports.
Czech Koruna (CZK)
CZ followed by 8 to 10 digits ranging from 0 to 9 (e.g., CZ12345678)
No, not required
Yes, available for businesses below the threshold.
| Rate | Rate Type | Description |
| 21% | Standard Rate | Applies to most goods and services |
| 12% | Reduced Rate | Applies to restaurant and catering services, certain foodstuffs, and accommodation services |
| Business Type | VAT Registration Threshold |
| Resident Businesses | CZK 2,000,000 per annum |
| Non-Resident Businesses | Nil threshold. A VAT registration is required for any business performing taxable supplies in Czech Republic |
| Frequency | Filing Deadline | Payment Deadline |
| Monthly | 25th day of the following month | 25th day of the following month |
| Quarterly | 25th day of the month following the quarter | 25th day of the month following the quarter |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 21% |
| Threshold for Registration | EUR 10,000 per calendar year for EU-based businesses; no threshold for non-EU businesses |
| VAT on B2B Sales | Â The reverse charge mechanism applies, meaning that the business customer will self-account for the VAT rather than the seller. |
The Czech Republic applies VAT on digital services based on the consumer’s location, typically utilizing the OSS system for EU cross-border services.
Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.
E-invoicing is mandatory for public sector suppliers in the Czech Republic. Electronic invoices must contain specific details including supplier and customer information, a unique invoice number, and VAT rate.
The Czech Republic requires digital reporting for VAT transactions. Businesses must submit transactional data electronically to the Czech tax authorities via the VAT Control Statement.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Czech VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | marko.kangasmaki@solnet.group | Finland | 100 % |
| 2 | Connor | Afghanistan | 92 % |
| 3 | Plrstrive | United Kingdom | 92 % |
| 4 | elkeg | Netherlands | 92 % |
| 5 | Cait | South Africa | 92 % |
| 6 | Chilli Dev | South Africa | 92 % |
| 7 | Brett | South Africa | 83 % |
| 8 | Quizard | South Africa | 83 % |
| 9 | Quinny Ness | South Africa | 75 % |
| 10 | Bronwynm | South Africa | 75 % |
