VAT in the Czech Republic
Here you will find general information about VAT in the Czech Republic.
In cooperation with our partner, a renowned Czech tax advisor, we can offer you targeted and customer-oriented tax advice (in particular advice on tax and accounting issues for foreign companies in the Czech Republic, tax returns in the Czech Republic, statements and analyses and tax representation before the relevant tax offices and authorities in the Czech Republic).
Detailed information on our services can be found here.
All companies with a turnover of more than CZK 1,000,000 (approx. EUR 40,000) in the previous 12 calendar months must register with the tax authorities as VAT payers within the next three months.
There are three VAT rates. Most goods and services are taxed at 21%.
For some selected product groups, such as the vast majority of food products, pharmaceuticals, books and press products, medical products and firewood, the first reduced rate of 15% is applied.
Since 1.1.2015 a second reduced rate of 10% has been introduced for irreplaceable infant food, medicines, veterinary remedies, books and food without phenylalanine for celiac and phenylketonuric patients.
However, all entrepreneurs can voluntarily register for VAT at the relevant tax office, even if their turnover does not exceed CZK 1,000,000.
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: 31.10.2019