Czechia VAT guide
Valued Added Tax (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 heath, education and other listed activities such as finance and insurance
VAT registration in Czechia
Under Czech VAT law, any business making taxable supplies must register for VAT if:
- Its turnover in Czechia exceeded CZK 2,000,000 in the previous calendar year — registration is required from the first day 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 from other EU Member States must register if taxable supplies in Czechia exceed:
- EU-wide threshold: €100,000
- Country-specific threshold: CZK 2,000,000 (previous year) or CZK 2,536,500 (current year)
EU businesses conducting distance sales of goods are not required to register if annual sales are below CZK 240,000 (approx. €10,000).
Non-EU businesses must register for VAT regardless of turnover but may opt to use the One Stop Shop (OSS) scheme where applicable to simplify compliance.
eInvoicing requirements
No B2B eInvoice or new eReporting mandate planned yet.
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.
Comply – Global VAT compliance
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 shall be 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
Non-EU businesses trading in Czechia are required to appoint a local fiscal representative. The fiscal representative is responsible for submitting VAT returns and fulfilling all VAT obligations on behalf of the business.
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:
The requirement to submit Intrastat report arises when goods are moved within the EU and threshold are exceeded:
Intrastat Thresholds for 2025:
Intrastat Arrivals
Simplified Reporting CZK 15,000,000.00
Detailed Reporting CZK 30,000,000.00
Intrastat Dispatches:
Simplified Reporting CZK 15,000,000.00
Detailed Reporting CZK 30,000,000.00
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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