see also :
INTRASTAT in Czechia
VAT rates in Czechia

GENERIC INFORMATION

Czech Republic is a former European Union Member State

Main source :
https://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=111/1577833200

VAT local name :
Daň z přidané hodnoty

VAT number format in Czech Republic :
CZ12345678 / CZ123456789 / CZ1234567890

Date of introduction of VAT in Czech Republic :
1 January 1993

Local transposition of EU Directive :
Law No. 235/2004 Coll. (the VAT Act); last amendments: No. 80/2019 Coll. with effect from 1 April 2019 and 1 January 2020.

Competent authority :
Ministry of Finance
(www.mfcr.cz)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
https://www.financnisprava.cz/en/
+420 296 854 201
vies.dph@fs.mfcr.cz
Lazarská 7
Praha 1 117 22
The Czech republic

HOW VAT IS APPLIED IN Czech Republic

VAT rates :

  • standard : 21%
  • intermediate  :  –
  • reduced under Article 98(2) and Annex III, including  Articles 104, 104a, 105, 112, 113, 115, 117, 120 and 122 of the VAT Directive :
    15%, 10%
  • Application of Article 37 and 109 to 122 of the VAT Directive :
    zero-rated; exemptt

Please note that we have a detailed application of VAT rates per goods and services in Czech Republic :
See our section https://becompliant.tax/vat-rates-czechia

INTRASTAT and EUROPEAN SALES LIST IN Czech Republic

Form and submission of ECSL in Czech Republic :
5521 (25th of following month)
Form and submission of Intrastat in Czech Republic :
10th working day paper / 12th workong day XML form

VAT COMPLIANCE IN Czech Republic

Form name(s) : 25401 / VAT books reports through XML : DPHKH1

Monthly VAT returns :

Conditions to submit monthly returns in Czech Republic :
Default
Due date of monthly returns in Czech Republic :
By the 25th day of the month following the taxable period
When to pay VAT under monthly return scheme in Czech Republic :
By 25th day of the month following the taxable period; advance payments are not required

Quarterly VAT returns :

Conditions to submit quarterly returns in Czech Republic :
Turnover (VAT exclusive) in preceding year below CZK 10.000.000
VAT groups
Recent registered businesses
Due date of quarterly returns in Czech Republic :
By the 25th day of the month following the taxable period
When to pay VAT under quarterly return scheme in Czech Republic :
By 25th day of the month following the taxable period; advance payments are not required

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) : CZK 1,140,000 (acq. 326,000 CZK)


VAT and INTRASTAT compliance in Czechia

Request a quotation

VAT in Austria (non residents)
VAT in Belgium (non residents)
VAT in Bulgaria (non residents)
VAT in Cyprus (non residents)
VAT in Czechia (non residents)
VAT in Croatia (non residents)
VAT in Denmark (non residents)
VAT in Estonia (non residents)
VAT in Finland (non residents)
VAT in France (non residents)
VAT in Germany (non residents)
VAT in Greece (non residents)
VAT in Hungary (non residents)
VAT in Ireland (non residents)
VAT in Italy (non residents)
VAT in Latvia (non residents)
VAT in Lithuania (non residents)
VAT in Luxembourg (non residents)
VAT in Malta (non residents)
VAT in Netherlands (non residents)
VAT in Poland (non residents)
VAT in Portugal (non residents)
VAT in Romania (non residents)
VAT in Slovakia (non residents)
VAT in Slovenia (non residents)
VAT in Spain (non residents)
VAT in Sweden (non residents)
VAT in United Kingdom (non residents)