Czech Republic VAT profile
Select Country
Czech Republic VAT Profile
| Standard VAT Rate | 21% |
| Reduced VAT Rate | 0%, 12% |
| EU VAT Number | CZ99999999 or CZ999999999 or CZ9999999999 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - CZK 2,000,000 (approx. EUR 81,015) during 12 consecutive months or CZK 2,536,500 during calendar year Non resident - There is no registration threshold IC Acquisitions - CZK 326,000 (approx. EUR 12,900) |
| Fiscal representative required for non EU companies | A fiscal representative is not required for Non EU companies |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency: -Monthly: This is a standard filing frequency and applies to companies newly VAT registered in the Czech Republic - Quarterly: If the turnover in the previous calendar year did not exceed CZK 15,000,000 Filing and Payment Deadline: - 25th of the month following the reference period. |
| Annual VAT Returns | Not applicable |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: CZK 15,000,000 (EUR486,600) Dispatches: CZK 15,000,000 (EUR 486,600) Filing Frequency - Monthly Filing Deadline - 12th working day of the month following the reporting period if submitted electronically (10th for one time declaration submitted in paper form) |
| EC Sales List | EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. Filing Frequency - Monthly: This is a standard filing frequency. - Quarterly: If a taxpayer files quarterly VAT returns and reports only IC sales of services Filing Deadline - 25th day of the month following the reference period. |
| EC Purchase List | Not applicable |
| Other VAT Declarations | VAT Control Statement is a declaration requiring details of certain transactions to be reported by all businesses registered in Czech Republic. Filing Frequency - Monthly, - Quarterly Filing Deadline 25th day of the month following the reference period. |
Latest VAT News Czech Republic
Latest tax technology news and blog posts
Czech Republic to Reintroduce Electronic Revenue Reporting (EET 2.0) from 2027
The Czech Ministry of Finance has unveiled plans to reintroduce electronic revenue reporting through a modernized system known as EET 2.0, scheduled to take effect on 1 […]
Czech Republic – VAT group registration
Time is running out to submit an application for group VAT registration for the Czech businesses that wish to set up a VAT group starting from January […]
Czech Republic – Consolidation of the reduced VAT rates into a single 12% rate approved by Lower Parliament
The Czech lower house of Parliament has approved the proposal of consolidating the two reduced VAT rates of 15% and 10% into a single VAT rate of […]