Czech VAT Registrations and Returns
In Czechia, VAT numbers always begin with the 'CZ' prefix followed by eight to ten digits. Everything you need to stay compliant.
Czech Republic VAT news
Czech Republic VAT reference
Czech Republic VAT rates 2026
| Standard rate | 21.0% |
| Reduced rates | 12.0% |
Rates pulled from the European Commission's Taxes in Europe Database (TEDB). Last verified 10 October 2026.
Which goods qualify for reduced VAT in Czech Republic?
| Category | Rate | Legal basis |
|---|---|---|
| Essential food items | 12.0% | Annex III §1 |
| Books (print) | 12.0% | Annex III §6 of Directive 2006/112/EC |
| E-books | 12.0% | Annex III §6 (electronic publications, post-2018) |
| Newspapers | 12.0% | Annex III §6 |
| Prescription medicines | 12.0% | Annex III §3 |
| Passenger transport | 12.0% | Annex III §5 |
| Hotel accommodation | 12.0% | Annex III §12 |
| Restaurant meals | 12.0% | Annex III §12a |
| Non-alcoholic drinks | 12.0% | Annex III §1 |
| Cinema admission | 12.0% | Annex III §7 |
When must I register for VAT in Czech Republic?
VAT filing in Czech Republic
- Default frequency Monthly by default. Quarterly available if annual turnover < CZK 10M (~€400,000).
- Monthly deadline 25th day of the month following the period
- Quarterly deadline 25th day of the month following the quarter (turnover < CZK 10M)
- EC Sales List Monthly or quarterly, aligned with VAT return frequency
- Annual return Not required
Czech Republic digital reporting roadmap
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Control Statement (kontrolní hlášení) in force since 2016-01-01All VAT-registered businesses must submit a detailed monthly transactional report (similar to SAF-T).
OSS in Czech Republic
Do I need one?
Reference data compiled by VAT Support — informational only, not tax advice. Always confirm with the Finanční správa before relying on these details.
Is VAT registration required in Czechia?
Determining if you must register for VAT in Czechia depends on several key factors:
What non-established sellers actually need to know
Per the Czech Financial Administration's own guidance for non-established taxable persons, the rules for foreign sellers differ from the domestic CZK 2,000,000 threshold that applies only to Czech-established businesses.
No domestic threshold for foreign sellers
A business with no registered office or establishment in the Czech Republic becomes a VAT payer from its first taxable transaction with the place of supply in Czechia — there is no minimum turnover threshold, unlike the CZK 2,000,000 threshold that applies only to Czech-established businesses (VAT Act, Section 6c).
15-day application deadline
Once you become liable to register, the application must be submitted within 15 days of becoming a VAT payer or an identified person (VAT Act, Section 94(2) and Section 97).
Documents you'll need
Non-established applicants must submit a VAT (or equivalent tax) registration certificate from their home country, a trade licence or other business authorisation, and a business register statement — all as officially certified copies with a Czech translation (Slovak documents are exempt from translation).
New since January 2025
Foreign persons registering for Czech VAT must now appoint an authorised representative for service of documents and provide an email address at registration — a requirement that also applies retroactively to businesses already registered before 2025.
Applications from non-established persons are handled by the Tax Office for the Moravian-Silesian Region, regardless of where in Czechia your customers are. Source: Czech Financial Administration (financnisprava.gov.cz), Notice for Non-Established Taxable Persons.
My B2C business is based outside the EU
For a non-EU B2C enterprise, VAT obligations in Czechia hinge on both where your inventory is located and where your customers reside.
Selling goods on your website
Running your own online store brings additional VAT responsibilities. If you hold stock in Czechia, you must register for VAT there. When selling goods stored in another EU country to Czech customers, you have two pathways to compliance.
Choosing the right option depends on your current setup and future plans.
Book a call
Importing goods to Czech Republic
If products are shipped from outside the EU at time of purchase, you have three compliant methods:
Get registered for IOSS, fast
Ready to start selling to Czech customers? Begin your IOSS registration today, and we can secure your IOSS number in as little as three working days.
Selling goods on a marketplace
Since 2021, platforms like Amazon and eBay collect and remit VAT on qualifying B2C sales. Marketplaces handle VAT when:
Don't let VAT get in the way of Amazon Pan-EU
Placing products closer to EU customers speeds delivery but brings new VAT registrations. We simplify compliance so you can focus on selling to 450 million EU consumers.
Selling digital services and digital goods to Czech Republic
In the EU, non-physical offerings fall under services – digital services are those supplied electronically, including eBooks, downloadable patterns, online courses, and livestream tickets. North American merchants often know these as “Digital Goods.”
To sell digital services to Czech customers, you can choose one of two registration routes depending on how your service is delivered.
My B2C business is based in the EU
Assuming you are not established in Czechia, EU-based sellers can trade up to EUR 10,000 per year to other EU markets before VAT registration is required.
Stock in Czechia
Holding inventory in Czechia creates a VAT obligation. You must either register there or use the One Stop Shop (OSS) scheme in your home country.
Stock elsewhere in EU
Each EU country where you store goods or have customers may trigger a separate VAT requirement. Either register locally or consolidate via OSS.
Stock outside the EU
For goods delivered from outside the EU, choose among: VAT registration in Czechia, IOSS registration, or Delivered at Place (DAP). For services, you must register for OSS with your home tax authority when selling to EU consumers.
Feeling confused? Take the EU VAT quiz
There are many variables. In under a minute, discover whether you need IOSS, OSS, Non-Union OSS, or a standard VAT registration.
Take the quiz →
VAT on sales to Czech businesses
When selling B2B, VAT rules differ. You may still need to register – for example, if you keep stock in Czechia – but often the customer handles VAT via the reverse-charge.
Based outside the EU, selling B2B
If your Czech customer is VAT-registered, you generally invoice with the “reverse charge mechanism,” and they declare VAT locally.
Based in the EU, selling B2B
In many cases, intra-EU B2B supplies are zero-rated when both parties are VAT-registered. You still must follow Czech invoicing and reporting requirements.
2026 Czech Republic VAT Rates by Product Category
Official VAT rates in Czech Republic verified against European Commission TEDB records. Select a specific product or service category for reverse charge rules, OSS thresholds, and statutory citations:
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