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Tsjechische Republiek BTW – De tarieven en registratie

If your company is not established in the Czech Republic and is providing ‘taxable supplies’ of goods or services in the Czech Republic, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.

It is imperative that all businesses with any commercial actions in the Czech Republic evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.

What you should know

There are numerous circumstances in the Czech Republic that can generate the responsibility to register for VAT. Below are some of the most common cases:

  • Goods being imported into the Czech Republic from outside the EU;
  • Goods being bought or sold in the Czech Republic;
  • Selling goods from the UK that are delivered to customers out with the Czech Republic (this applies to business or private customers);
  • Obtaining goods in the Czech Republic from another country within the EU (Intra-community acquisitions);
  • Inventory of stock in the Czech Republic for sale, circulation or delivery;
  • eCommerce sales of goods to customers, subject to Distance Selling VAT registration thresholds;
  • Arranging events in the Czech Republic, if attendees or delegates pay admission.

If you are presently, or planning to conduct any of the above (or similar) transactions in the Czech Republic, you should contact amavat® immediately to allow us to help you be VAT compliant.

Covid-19 VAT Rate cuts

Supply Old rate New rate Implementation date End date
Accommodation; sports and cultural activities 12% 1 May 2020 31 December 2020

VAT Rates, the Formats & the Thresholds

VAT Rates VAT No. Format Distance Selling Threshold Intrastat Threshold
21% (Standard)
12% (Reduced)
CZ12345678 CZK 1,140,000 CZK 12,000,000 (Arrivals)
CZK 12,000,000 (Dispatches)

*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.01.2022.

Additional VAT information for the Czech Republic

‘VAT Return’ Periods
Monthly (turnover exceeds CZK 10,000,000)
Quarterly (turnover below CZK 10,000,000)

‘Annual Returns’
Not required

‘EC Sales Lists’ frequency
Monthly or quarterly, but if VAT returns are submitted quarterly and only supply services that fall under article 44 of the EC Directive.

‘EC Purchase Lists’
Not required

Additional reporting requirements
Control statements for purchases

Extended ‘Reverse Charge’
If a non-established business supplies certain goods or services to VAT registered customers in the Czech Republic, the customer accounts for VAT under the reverse charge. The extended reverse charge also would apply to certain constructions services supplied to the Czech Republic. Please contact amavat® if you would like further information of how the extended reverse charge applies in the Czech Republic.

‘Fiscal Representation’
The notion of a tax representative does not relate to the Czech Republic.