Under official European Commission regulations and national legislation in Czech Republic, supplies of Dietary Supplements & Vitamins are subject to the 21% standard rate.
Statutory Note: Food supplements and vitamins qualify for reduced VAT in several Member States (FR, IT, ES, NL, PL), but attract standard VAT in DE, UK, and others. Sports nutrition and wellness products generally incur standard VAT.
Cross-Border B2B Supplies (Art. 196)
When selling to a VAT-registered business customer in Czech Republic from another EU member state, the reverse-charge mechanism applies. The invoice is issued with 0% VAT, citing "Reverse charge: Art. 196 of Council Directive 2006/112/EC".
B2C Distance Sales & One Stop Shop (OSS)
Sales to private consumers in Czech Republic require charging Czech Republic VAT (21%) once your pan-EU cross-border sales exceed €10,000. These obligations can be consolidated into a single quarterly OSS return without local registration.
Physical Inventory & Amazon Pan-EU FBA
Holding stock within a fulfillment warehouse located in Czech Republic creates an immediate domestic VAT registration obligation regardless of sales volume. OSS cannot be used to report domestic supplies from local inventory.
Czech Republic · TEDB 2026 STATUTORY ENGINE
Czech Republic Live Statutory VAT Verification: Dietary Supplements & Vitamins
Official European Commission TEDB calculation and legal classification for Czech Republic.
Standard rate
Czechia (CZ)
Dietary supplements & vitamins
21%Standard rate
VAT Amount Calculator
Kč
Net Amount
Kč100.00
VAT (21%)
Kč21.00
Gross Total
Kč121.00
Statutory Citation:Annex III §1 (Directive 2006/112/EC)
Food supplements and vitamins qualify for reduced VAT in several Member States (FR, IT, ES, NL, PL), but attract standard VAT in DE, UK, and others. Sports nutrition and wellness products generally incur standard VAT.
All rates active in this country (2)
Classification
Applied Categories & Conditions
Rate
Standard rate
Art. 47 of the VAT Act.
21%
Reduced rate
Domestic care services such as home help and care of the young, elderly, sick or disabled · Domestic care of the young, elderly, sick or disabled.
12%
Frequently Asked Questions
The statutory VAT rate on Dietary Supplements & Vitamins in Czech Republic is 21% (Standard), synchronized with the European Commission Directorate-General for Taxation and Customs Union (TEDB) database.
Yes. Under Council Directive 2006/112/EC Art. 196, cross-border B2B supplies of services between EU taxable persons trigger the mandatory reverse charge. The customer self-accounts for VAT in Czech Republic, and the supplier issues a zero-rated invoice referencing Art. 196 / Art. 226(11a).
EU-established sellers can utilize the pan-EU €10,000 threshold (Council Directive 2006/112/EC Art. 59c). Once total cross-border B2C sales across all EU member states exceed €10,000 in a calendar year, destination-country VAT applies, which can be reported via the One Stop Shop (Union OSS) quarterly return.
Non-EU businesses holding stock locally (e.g. in Amazon Pan-EU FBA warehouses located in Czech Republic) must maintain a direct domestic VAT registration. For goods imported under €150 directly to consumers, the Import One Stop Shop (IOSS) can be utilized instead.
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