VAT RATES – Czechia

see also :
– VAT compliance in Czechia
– Intrastat compliance in Czechia

AGRICULTURE, FORESTRY AND FISHING

Agricultural Inputs – Fertilisers
• VAT – standard rate : 21.00 %
Agricultural Inputs – Pesticides and plant protection materials
• VAT – standard rate : 21.00 %
Agricultural inputs
• VAT – standard rate : 21.00 %
Cut flowers and plants for decorative use
• VAT – reduced rate : 15.00 %

MANUFACTURING

Children’s car seats (as listed in annex III)
• VAT – reduced rate : 15.00 %

MANUFACTURING : Manufacture of food products

Foodstuffs (as listed in annex III)
• VAT – reduced rate : 10.00 % Selected baby food, selected gluten-free food; infant formulae and follow-on formulae and food for small children; products of the milling industry; malt, starches, wheat gluten and mixes of these products; prepared mill products and mixes for the preparation of foodstuffs for people intolerant to gluten).
• VAT – reduced rate : 15.00 % Foods, beverages (excl. alcoholic beverages), live animals, seeds, plants, additives (excl. the goods subject to the second reduced rate of 10%).
• VAT – standard rate : 21.00 % Alcoholic beverages
Cut flowers and plants for food production
• VAT – reduced rate : 15.00 %

MANUFACTURING : Manufacture of beverages

Alcoholic beverages – Beers
• VAT – standard rate : 21.00 %
Alcoholic beverages – Spirits
• VAT – standard rate : 21.00 %
Alcoholic beverages – Wines
• VAT – standard rate : 21.00 %
Non alcoholic beverages – fruit juice (specific rates for certain products)
• VAT – reduced rate : 15.00 %
Non alcoholic beverages – lemonade (specific rates for certain products)
• VAT – reduced rate : 15.00 %
Non alcoholic beverages – mineral water (specific rates for certain products)
• VAT – reduced rate : 15.00 %

MANUFACTURING : Manufacture of tobacco products

Tobacco
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of wearing apparel

clothing – Children
• VAT – standard rate : 21.00 %
Footwear – Children
• VAT – standard rate : 21.00 %
Footwear – Adult
• VAT – standard rate : 21.00 %
Furs
• VAT – standard rate : 21.00 %
children nappies
• VAT – standard rate : 21.00 %
“
clothing – Adults ”
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of refined petroleum products

Petroleum products – Diesel fuel
• VAT – standard rate : 21.00 %
Petroleum products – Heating oil
• VAT – standard rate : 21.00 %
Petroleum products – LPG
• VAT – standard rate : 21.00 %
Petroleum products – Lubricants
• VAT – standard rate : 21.00 %
Petroleum products – Petrol (unleaded)
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations

Pharmaceutical products (as listed in annex III)
• VAT – standard rate : 21.00 %
• VAT – reduced rate : 10.00 % Selected pharmaceutical products: Radiopharmaceuticals, vaccines, medicaments, contrast agents for X-ray examinations, diagnostic reagents intended for administration to patients, chemical contraceptives on a hormonal basis – intended for medical and veterinary services, disease prevention and treatment for medical and veterinary purposes.
• VAT – reduced rate : 15.00 % Radiopharmaceuticals (excl. those subject to the second reduced rate of 10%) sorbitol for diabetics, aspartame, saccharin and its salts, antibiotics, pharmaceutical products – intended for medical services, disease prevention and treatment for medical purposes only.

MANUFACTURING : Manufacture of computer, electronic and optical products

Smartphones and computers
• VAT – standard rate : 21.00 %
Hi-Fi – Video hardware
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of electrical equipment

Household electrical appliances
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of furniture

Furniture
• VAT – standard rate : 21.00 %

ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

Energy products – District heating
• VAT – reduced rate : 15.00 % Heat and cooling
Energy products – Electricity
• VAT – standard rate : 21.00 %
Energy products – Firewood
• VAT – reduced rate : 15.00 %
Energy products – Natural gas
• VAT – standard rate : 21.00 %
Energy products – Timber for industrial use
• VAT – standard rate : 21.00 %

WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES

Water supplies (as listed in annex III)
• VAT – reduced rate : 15.00 % Treatment, distribution of water, collection and treatment of wastewater and sewage.
Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC (as listed in annex III)
• VAT – standard rate : 21.00 %
• VAT – reduced rate : 15.00 %
• VAT – reduced rate : 15.00 % Collection and transport of municipal waste; preparation of liquidation and liquidation of municipal waste
Treatment of waste and waste water
• VAT – standard rate : 21.00 %
• VAT – reduced rate : 15.00 % Collection and treatment of wastewater and sewage.

WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

Motor vehicles
• VAT – standard rate : 21.00 %

TRANSPORTATION AND STORAGE

Domestic transport of passengers – by air
• VAT – standard rate : 21.00 %
• VAT – reduced rate : 15.00 % Regular (scheduled) transport of passengers and their luggage
Domestic transport of passengers – by inland waterway
• VAT – standard rate : 21.00 %
• VAT – reduced rate : 10.00 % Regular (scheduled) public transport services of passengers and their luggage, except for those by ski lifts
Domestic transport of passengers – by rail
• VAT – standard rate : 21.00 %
• VAT – reduced rate : 10.00 % Regular (scheduled) public transport services of passengers and their luggage, except for those by ski lifts
Domestic transport of passengers – by road
• VAT – standard rate : 21.00 %
• VAT – reduced rate : 10.00 % Regular (scheduled) public transport services of passengers and their luggage, except for those by ski lifts
• VAT – reduced rate : 15.00 % Passenger transport services by funiculars, teleferics and ski lifts, except for the regular ones.
Domestic transport of passengers – by sea
• VAT – exempted : %
International transport of passengers – by air
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by inland waterway
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by rail
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by road
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by sea
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %

ACCOMMODATION AND FOOD SERVICE ACTIVITIES

Consumption on board ships, aircraft or trains – goods
• VAT – standard rate : 21.00 %
Bars and cafés
• VAT – standard rate : 21.00 %
• VAT – reduced rate : 15.00 % Food provided in cafés
Restaurant and catering services (as listed in annex III)
• VAT – standard rate : 21.00 %
• VAT – reduced rate : 15.00 % Food and beverage serving services, except for supplies of alcoholic beverages or tobacco products.
Take Away
• VAT – reduced rate : 15.00 %
Hotel accommodation (as listed in annex III)
• VAT – reduced rate : 15.00 %
Bars and cafés – night clubs
• VAT – standard rate : 21.00 %
Consumption on board ships, aircraft or trains – services
• VAT – standard rate : 21.00 %
Bars and cafés – alcoholic beverages
• VAT – standard rate : 21.00 %

INFORMATION AND COMMUNICATION

Newspapers (as listed in annex III)
• VAT – standard rate : 21.00 %
• VAT – reduced rate : 10.00 % Printed newspapers except for those where advertising exceeds more than 50% of their content.
Periodicals (as listed in annex III)
• VAT – standard rate : 21.00 %
• VAT – reduced rate : 10.00 % Printed periodicals except for those where advertising exceeds more than 50% of their content.
Phone/ fax/ telex/etc.
• VAT – standard rate : 21.00 %

FINANCIAL AND INSURANCE ACTIVITIES

Arrangements for the taxation of gold – coins (currency)
• VAT – exempted : %
• VAT – standard rate : 21.00 %
Arrangements for the taxation of gold – Iingots and bars
• VAT – exempted : %
• VAT – standard rate : 21.00 %

REAL ESTATE ACTIVITIES

Building land
• VAT – standard rate : 21.00 %
Construction work on new buildings
• VAT – standard rate : 21.00 %
Supplies of new buildings
• VAT – standard rate : 21.00 %
• VAT – reduced rate : 15.00 %
Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
• VAT – reduced rate : 15.00 % Residential property

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES

Minor repairing (including mending and alteration of Bicycles, Shoes and leather goods, Clothing and household linen) (as listed in annex III)
• VAT – standard rate : 21.00 %

HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

• VAT – reduced rate : 15.00 %
Medical equipment for disabled persons (as listed in annex III)
• VAT – standard rate : 21.00 %
• VAT – reduced rate : 15.00 %
• VAT – reduced rate : 15.00 % Medical equipment normally intended for exclusive personal use of disabled persons to treat or alleviate disability, which is a medical equipment pursuant to specific laws and regulation (i.e. listed in Annex 3, Section A or in Annex 4 of the Act on Public Health Insurance), or designed and manufactured only for a single patient. Other specific goods for personal use of sick persons to alleviate the consequences of illnesses. The repair of such goods.
Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
• VAT – exempted : %
Social housing (as listed in annex III)
• VAT – reduced rate : 15.00 % The construction, renovation, alteration and transfer of residential property provided as a part of a social policy (apartments of up to 120 m2 and family houses of up to 350 m2 of the floor area, other social buildings designed for living).
Supplies by undertakers and cremation services (as listed in annex III)
• VAT – reduced rate : 15.00 % Funerals and related services.
• VAT – standard rate : 21.00 % Funeral services for animals.
Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
• VAT – exempted : %
• VAT – reduced rate : 15.00 %
Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
• VAT – reduced rate : 15.00 % Domestic care of the young, elderly, sick or disabled.

ARTS, ENTERTAINMENT AND RECREATION

Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
• VAT – standard rate : 21.00 %
E-books
• VAT – standard rate : 21.00 %
Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
• VAT – reduced rate : 15.00 %
Jewels
• VAT – standard rate : 21.00 %
Books on other physical means of support (as listed in annex III)
• VAT – standard rate : 21.00 %
Books (as listed in annex III)
• VAT – standard rate : 21.00 %
• VAT – reduced rate : 10.00 % Selected books: printed books, children’s picture books; music, printed or in manuscript form, whether or not bound or illustrated (except for those where advertising exceeds 50% of their content).
• VAT – reduced rate : 15.00 % Books (excl. those subject to the second reduced rate of 10%) books, brochures, leaflets, children’s picture, drawing or colouring books, music, printed or in manuscript form, maps and hydrographical or similar charts of all kinds, including atlases, wall maps, topographical plans and globes (except for books where advertising exceeds 50% of their content).
Taxation of works of art, collector’s items and antiques
• VAT – margin scheme : %
• VAT – standard rate : 21.00 %
Admission to amusement parks (as listed in annex III)
• VAT – reduced rate : 15.00 %
Pay TV/ cable TV (as listed in annex III)
• VAT – standard rate : 21.00 %
• VAT – exempted : % Public radio and TV broadcasting, excluding those of a commercial nature.
• VAT – exempted : % Public radio and TV broadcasting, excluding those of a commercial nature
Writers, composers etc. (as listed in annex III)
• VAT – reduced rate : 15.00 % Writers, composers, sculptors and other performing artists (except for the provision of the right to use the production and except for services of independent journalists and independent fashion models).
Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
• VAT – reduced rate : 15.00 % Museums and other cultural facilities; fireworks, light and sound shows.
Admission to sporting events (as listed in annex III)
• VAT – reduced rate : 15.00 %
Use of sporting facilities (as listed in annex III)
• VAT – reduced rate : 15.00 % Use of in-door and out-door sport facilities for sport activities. Services related to operating recreation parks and beaches. Services provided by fitness centres, saunas, Turkish and steam baths.
Travel Agency
• VAT – margin scheme : %
• VAT – standard rate : 21.00 %
TV licence (as listed in annex III)
• VAT – standard rate : 21.00 %
• VAT – exempted : % Public radio and TV broadcasting, excluding those of a commercial nature
• VAT – exempted : % Public radio and TV broadcasting, excluding those of a commercial nature/

OTHER SERVICE ACTIVITIES

Hairdressing (as listed in annex III)
• VAT – standard rate : 21.00 %
Services supplied by lawyers
• VAT – standard rate : 21.00 %

ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES

Window cleaning and cleaning in private households (as listed in annex III)
• VAT – reduced rate : 15.00 %

Detailed VAT rates – sell goods or services in Austria
Detailed VAT rates – sell goods or services in Belgium
Detailed VAT rates – sell goods or services in Bulgaria
Detailed VAT rates – sell goods or services in Cyprus
Detailed VAT rates – sell goods or services in Czechia
Detailed VAT rates – sell goods or services in Germany
Detailed VAT rates – sell goods or services in Denmark
Detailed VAT rates – sell goods or services in Estonia
Detailed VAT rates – sell goods or services in Greece
Detailed VAT rates – sell goods or services in Spain
Detailed VAT rates – sell goods or services in Finland
Detailed VAT rates – sell goods or services in France
Detailed VAT rates – sell goods or services in Croatia
Detailed VAT rates – sell goods or services in Hungary
Detailed VAT rates – sell goods or services in Ireland
Detailed VAT rates – sell goods or services in Italy
Detailed VAT rates – sell goods or services in Lithuania
Detailed VAT rates – sell goods or services in Latvia
Detailed VAT rates – sell goods or services in Luxembourg
Detailed VAT rates – sell goods or services in Malta
Detailed VAT rates – sell goods or services in the Netherlands
Detailed VAT rates – sell goods or services in Poland
Detailed VAT rates – sell goods or services in Portugal
Detailed VAT rates – sell goods or services in Romania
Detailed VAT rates – sell goods or services in Sweden
Detailed VAT rates – sell goods or services in Slovenia
Detailed VAT rates – sell goods or services in Slovakia
Detailed VAT rates – sell goods or services in United Kingdom