see also :
– VAT compliance in Czechia
– Intrastat compliance in Czechia
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 15.00 %
- VAT – reduced rate : 15.00 %
- 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
- VAT – reduced rate : 15.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 15.00 %
- VAT – reduced rate : 15.00 %
- VAT – reduced rate : 15.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 % “
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- 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.
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 15.00 % Heat and cooling
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 15.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 15.00 % Treatment, distribution of water, collection and treatment of wastewater and sewage.
- 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
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 15.00 % Collection and treatment of wastewater and sewage.
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 15.00 % Regular (scheduled) transport of passengers and their luggage
- 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 – 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 – 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.
- VAT – exempted : %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 15.00 % Food provided in cafés
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 15.00 % Food and beverage serving services, except for supplies of alcoholic beverages or tobacco products.
- VAT – reduced rate : 15.00 %
- VAT – reduced rate : 15.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 10.00 % Printed newspapers except for those where advertising exceeds more than 50% of their content.
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 10.00 % Printed periodicals except for those where advertising exceeds more than 50% of their content.
- VAT – standard rate : 21.00 %
- VAT – exempted : %
- VAT – standard rate : 21.00 %
- VAT – exempted : %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 15.00 %
- VAT – reduced rate : 15.00 % Residential property
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 15.00 %
- 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.
- VAT – exempted : %
- 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).
- VAT – reduced rate : 15.00 % Funerals and related services.
- VAT – standard rate : 21.00 % Funeral services for animals.
- VAT – exempted : %
- VAT – reduced rate : 15.00 %
- VAT – reduced rate : 15.00 % Domestic care of the young, elderly, sick or disabled.
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 15.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- 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).
- VAT – margin scheme : %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 15.00 %
- 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
- 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).
- VAT – reduced rate : 15.00 % Museums and other cultural facilities; fireworks, light and sound shows.
- VAT – reduced rate : 15.00 %
- 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.
- VAT – margin scheme : %
- VAT – standard rate : 21.00 %
- 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/
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 15.00 %
AGRICULTURE, FORESTRY AND FISHING
- Agricultural Inputs – Fertilisers
- Agricultural Inputs – Pesticides and plant protection materials
- Agricultural inputs
- Cut flowers and plants for decorative use
MANUFACTURING
- Children’s car seats (as listed in annex III)
MANUFACTURING : Manufacture of food products
- Foodstuffs (as listed in annex III)
- Cut flowers and plants for food production
MANUFACTURING : Manufacture of beverages
- Alcoholic beverages – Beers
- Alcoholic beverages – Spirits
- Alcoholic beverages – Wines
- Non alcoholic beverages – fruit juice (specific rates for certain products)
- Non alcoholic beverages – lemonade (specific rates for certain products)
- Non alcoholic beverages – mineral water (specific rates for certain products)
MANUFACTURING : Manufacture of tobacco products
- Tobacco
MANUFACTURING : Manufacture of wearing apparel
- clothing – Children
- Footwear – Children
- Footwear – Adult
- Furs
- children nappies
- clothing – Adults
”
MANUFACTURING : Manufacture of refined petroleum products
- Petroleum products – Diesel fuel
- Petroleum products – Heating oil
- Petroleum products – LPG
- Petroleum products – Lubricants
- Petroleum products – Petrol (unleaded)
MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations
- Pharmaceutical products (as listed in annex III)
MANUFACTURING : Manufacture of computer, electronic and optical products
- Smartphones and computers
- Hi-Fi – Video hardware
MANUFACTURING : Manufacture of electrical equipment
- Household electrical appliances
MANUFACTURING : Manufacture of furniture
- Furniture
ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY
- Energy products – District heating
- Energy products – Electricity
- Energy products – Firewood
- Energy products – Natural gas
- Energy products – Timber for industrial use
WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES
- Water supplies (as listed in annex III)
- 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)
- Treatment of waste and waste water
WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES
- Motor vehicles
TRANSPORTATION AND STORAGE
- Domestic transport of passengers – by air
- Domestic transport of passengers – by inland waterway
- Domestic transport of passengers – by rail
- Domestic transport of passengers – by road
- Domestic transport of passengers – by sea
- International transport of passengers – by air
- International transport of passengers – by inland waterway
- International transport of passengers – by rail
- International transport of passengers – by road
- International transport of passengers – by sea
ACCOMMODATION AND FOOD SERVICE ACTIVITIES
- Consumption on board ships, aircraft or trains – goods
- Bars and cafés
- Restaurant and catering services (as listed in annex III)
- Take Away
- Hotel accommodation (as listed in annex III)
- Bars and cafés – night clubs
- Consumption on board ships, aircraft or trains – services
- Bars and cafés – alcoholic beverages
INFORMATION AND COMMUNICATION
- Newspapers (as listed in annex III)
- Periodicals (as listed in annex III)
- Phone/ fax/ telex/etc.
FINANCIAL AND INSURANCE ACTIVITIES
- Arrangements for the taxation of gold – coins (currency)
- Arrangements for the taxation of gold – Iingots and bars
REAL ESTATE ACTIVITIES
- Building land
- Construction work on new buildings
- Supplies of new buildings
- Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
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)
HUMAN HEALTH AND SOCIAL WORK ACTIVITIES
- Medical equipment for disabled persons (as listed in annex III)
- 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)
- Social housing (as listed in annex III)
- Supplies by undertakers and cremation services (as listed in annex III)
- 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)
- Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
ARTS, ENTERTAINMENT AND RECREATION
- Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
- E-books
- Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
- Jewels
- Books on other physical means of support (as listed in annex III)
- Books (as listed in annex III)
- Taxation of works of art, collector’s items and antiques
- Admission to amusement parks (as listed in annex III)
- Pay TV/ cable TV (as listed in annex III)
- Writers, composers etc. (as listed in annex III)
- Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
- Admission to sporting events (as listed in annex III)
- Use of sporting facilities (as listed in annex III)
- Travel Agency
- TV licence (as listed in annex III)
OTHER SERVICE ACTIVITIES
- Hairdressing (as listed in annex III)
- Services supplied by lawyers
ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES
- Window cleaning and cleaning in private households (as listed in annex III)
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