VAT in the Czech Republic

Here you will find general information about VAT in the Czech Republic.

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All companies with a turnover of more than CZK 2,000,000 (approx. EUR 80,000) in the previous 12 calendar months must register with the tax authorities as VAT payers within the next three months.

There are two VAT rates. Most goods and services are taxed at 21%.

For selected product groups, such as the vast majority of food products, pharmaceuticals, books and press products and medical products, the reduced rate of 12% is applied.

However, all entrepreneurs can voluntarily register for VAT at the relevant tax office, even if their turnover does not exceed CZK 2,000,000.

Goods exported from the Czech Republic are exempt from VAT unless they have previously been released for domestic sale.

Exports to EU member states are subject to the general regulations of the European Single Market.

Publication date 27.10.2019 Last updated date: 12.7.2024