Czechia VAT guide
VAT in Czechia (Czech Republic) was introduced in 1993 and is directly administered by the Ministry of Finance.
The local name of the VAT is Daň z přidané hodnoty (DPH).
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What is the VAT rate in Czechia?
21%
Standard rate: 21%
Reduced rate: 12%
Zero rate: 0%
Applies to exports and intracommunity supplies.
Exempt categories: Activities in public interest, such as healthcare, finance and insurance services.
VAT registration in Czechia
A business established in Czechia must register for VAT if:
- Its turnover in Czechia exceeds CZK 2,000,000 in the calendar year – registration is required from 1 January of the following year.
- Its turnover exceeds CZK 2,536,500 in the current calendar year – registration is required the day after the threshold is exceeded.
Non-established businesses must generally register for VAT in Czechia:
- From the first taxable supply where Czech VAT is due.
- There is no domestic turnover threshold.
- (Exceptions may apply where the reverse charge mechanism is used).
Distance selling
The EU-wide OSS threshold of €10,000 applies to cross-border B2C sales
- Below this threshold, VAT may be accounted for in the seller’s home country
- Above this threshold, businesses must either register for VAT in Czechia or use the One Stop Shop (OSS) scheme where applicable to simplify compliance.
Non-EU businesses
- Must register from the first taxable supply in Czechia where local VAT applies
- No registration threshold applies
- May use OSS for eligible B2C transactions
eInvoicing requirements
There is currently no mandatory B2B eInvoicing or real-time e-Reporting regime in Czechia. eInvoicing is voluntary and subject to agreement between trading parties.
Public authorities must be able to receive electronic invoices in line with EU standards (EN 16931), although suppliers are generally not required to issue them.
Future developments are expected in line with the EU VAT in the Digital Age (ViDA) initiative, which will introduce mandatory intra-EU B2B eInvoicing and digital reporting from 2030.
VAT return filing and deadlines
VAT-registered businesses in Czechia must submit preliminary VAT returns either monthly or quarterly, depending on turnover.
- Monthly filing is the default and mandatory for all newly registered VAT payers and businesses with turnover above the threshold.
- Quarterly filing is available for businesses whose turnover in the previous calendar year was under 15,000,000 CZK provided they opt for this frequency.
The preliminary VAT return must be submitted no later than the 25th of the following month following the end of the relevant tax period.
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Our VAT compliance solution, Comply helps companies manage their complex, country-specific tax requirements including Czechia’s TaxaDaň z přidané hodnoty (DPH) obligations.
Using AI and machine learning, our technology puts your VAT data through over 300 automated VAT rules, checking for errors, and preparing VAT returns for approval and submission. Comply provides a full audit trail for the Czech Tax Authorities.
VAT penalties
Failure to submit VAT returns, VIES declaration or Control Lists within the statutory deadline is subject to a fine. If the delay exceeds 5 working days, a penalty of 0.05% of the assessed VAT is charged for each additional day of delay, up to a maximum of 5% of the assessed VAT.
Fiscal representatives
In Czechia, the appointment of a fiscal representative is not mandatory. Non-EU businesses can register directly for VAT and fulfill their VAT obligations without appointing a local representative.
VIES declarations
VIES (VAT Information Exchange System) filing frequency is monthly and VIES must be submitted by the 25th calendar day after the end of the respective month.
Intrastat
Registration and submission
The requirement to submit Intrastat reports arises when goods are moved within the EU and thresholds exceeded:
Intrastat Thresholds for 2026:
Intrastat Arrivals
Simplified Reporting CZK 15,000,000
Detailed Reporting CZK 30,000,000
Intrastat Dispatches:
Simplified Reporting CZK 15,000,000
Detailed Reporting CZK 30,000,000
Deadline and frequency
Intrastat respondents have to submit their declarations on monthly basis. The legal deadline of each monthly submission is the 12th working day following the end of the reporting period.
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