What is VAT in the Czech Republic?

In Czech, Value Added Tax (VAT) is called Daň z Přidané Hodnoty (DPH).

How much is VAT in the Czech Republic?

The Czech Republic has two VAT rates: Standard 21% and Reduced 12%.

Do I need a fiscal representative in the Czech Republic?

You don't need a fiscal representative to register for VAT in the Czech Republic.

Czech VAT Registrations and
Returns

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Czech Republic

Currency	Czech Koruna (CZK, Kč))
Languages	Czech
Largest Marketplace	Temu.com
Most Popular Product Category	Fashion, Beauty and Health
Tax Authority	Finanční Správy ČR / Financial Administration of the Czech Republic
VAT Rates	Standard – 21%
	Reduced 1 – 12%

In the Czech Republic (Czechia), the eight-to-ten-digit VAT number starts with the country code ‘CZ’.

Latest czech republic GST News

06 June 2025

GST relief for first-time home buyers on new homes valued up to $1.5 million

Canada’s new GST relief offers first-time home buyers a full rebate on the federal GST for newly built homes valued up to $1 million, with a partial rebate on homes up to $1.5 million. This move aims to make homeownership more affordable for eligible buyers.

06 June 2025

Prime Minister Carney will eliminate GST for first-time homebuyers

Canada is in a housing crisis – demand has gone up, supply has not kept pace, and prices are too high. The new government of Canada is taking immediate action to address this crisis.

Do I need to register for VAT in the Czech Republic?

Whether you need to register for VAT in the Czech Republic depends on:

Where you’re based
Who your customers are
What you’re selling
Where you’re selling it
And if you’re selling goods, where they are when they’re sold

Like an answer for your specific situation? The easiest thing to do is to talk to someone. Book a free 15-minute consultation with one of our experts today.

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My B2C business is based outside the EU

Whether you need to register for VAT in Belgium depends on where your goods are and where you’re selling them.

Selling goods on your website

When you sell through a store you own (like a Shopify store), you have more work to do to be VAT compliant.

If you store goods in the Czech Republic, you'll need to register for VAT there. You have two options when you’re selling goods stored somewhere else in the EU to customers in the Czech Republic:

Which is better for your business will depend on your current set-up and plans.

Not sure which you need? You can ask us (for free).

Book a call

Importing goods to the Czech Republic

Are your goods outside the EU when your customer buys them? You have three options to sell to the Czech Republic compliantly:

Register for VAT in the Czech Republic
Register for IOSS
Ship your goods to the Czech Republic Delivered at Place (DAP)

An IOSS registration allows you to import goods with an intrinsic value of EUR 150 or less to customers all over the EU, not just the Czech Republic.

If your average order from the Czech Republic has an intrinsic value over EUR 150 registering for VAT might be more efficient.

You can also ship your goods to the Czech Republic DAP. Shipping DAP puts the responsibility for Import fees, duties and VAT on your customer. We really only recommend doing this if you have one-off or infrequent high-value sales to the Czech Republic. Shipping DAP is generally a worse experience for your customers.

Not sure which is the best option? Talk to us about your business and we’ll help you work it out.

Book a call

Ship your goods to Belgium Delivered at Place (DAP)

Are your goods outside the EU when your customer buys them? You have three options:

Importing goods to Belgium

Not sure which is the best option? Talk to us about your business and we’ll help you work it out.

You can also ship your goods to Sweden DAP. Shipping DAP puts the responsibility for Import fees, duties and VAT on your customer. We really only recommend doing this if you have one-off or infrequent high-value sales to Sweden. Shipping DAP is generally a worse experience for your customers. It increases cart abandonment and reduces repeat customers.

If your average order from Belgium has an intrinsic value over EUR 150 registering for VAT might be more efficient.

Book a call

An IOSS registration allows you to import goods with an intrinsic value of EUR 150 or less to customers all over the EU – not just Belgium.

Get Registered for IOSS, Fast

Are you ready to sell to customers in the Czech Republic? Don’t wait any longer, start your IOSS registration now. We can get you your IOSS number in as little as three working days.

Get an IOSS number

Selling goods on a marketplace

Since 2021, online marketplaces like Amazon or eBay have been responsible for collecting and remitting the VAT on certain sales on their platforms.
Marketplaces are responsible for the VAT when:

You, the seller, are based outside the EU
The sale is B2C
The goods are shipped from outside the EU in shipments with an intrinsic value of EUR 150 or less
Or the goods are in the EU at the point of sale

For example, you’re an Amazon seller based in the USA. Your stock is in your warehouse in Huntington, WV. Your customer in the Czech Republic orders a EUR 100 coat from you. Amazon will charge your customer Czech VAT and remit it to the Finanční Správy ČR.
Storing your goods in an EU country will require you to register for VAT there, even though the marketplace collects and remits the VAT. Orders from the Czech Republic with an intrinsic value over EUR 150 will require you to register for VAT in the Czech Republic or ship it DAP.

Book a call

Don't let VAT get in the way of Amazon Pan- EU

Getting your goods closer to your European customers means faster delivery. It also means getting registered for VAT. Don’t let that stop you from selling to the 450 million people in the EU – we're here to make it easy.

Make Pan-EU Easy

Selling Digital Services and Digital Goods to the Czech Republic

Everything that’s not a physical object is considered a service in the EU. Digital services are a category of services that are defined by being “electronically supplied”. That covers things like eBooks, PDFs of sewing patterns, on-demand video courses and tickets to livestreams. If you’re in Canada or the USA, you’ll probably know these things as “Digital Goods”.

To sell digital services to customers in the Czech Republic you can either:

Determining whether your services are “electronically supplied” can be complicated and has big consequences – if they’re not, you don’t need to register for anything. We recommend you talk to an expert if you’re selling digital services, just to make sure.

Book a call

My B2C business is based in the EU

This information assumes you’re not based in the Czech Republic.

Selling Goods

Being based in the EU, you can make up to 10,000 EUR in sales to other EU countries before you have to register for anything, depending on where your goods are when they’re sold. All registrations require you to charge your Czech customers their local VAT rate, then report and pay that amount to the tax authorities.

My Goods are in the Czech Republic

Storing goods in the Czech Republic creates a “taxable supply”. You’ll need to register for VAT in the Czech Republic for One Stop Shop (OSS) in the country where you’re based.

My Goods are in the EU, but not in the Czech Republic

Essentially, you have a VAT obligation in every country where you hold stock or have customers. If you hold stock in the country where you’re based you can choose to either register for VAT in the Czech Republic, or for OSS. Storing goods in a third country creates another VAT obligation. You can register for VAT there as well or skip the individual registrations and just register for OSS

My goods are outside the EU

You have three options when your goods are outside the EU at the point of sale:

Register for VAT in Czech Republic
Register for Import One Stop Shop (IOSS)
Make your customer the Importer of Record
Making your customer the Importer of Record will mean their order gets held at customs until they’ve paid any duty and VAT due. If they don’t pay in time, the order will get sent back to you.

My goods are outside the EU

In the EU, anything that’s not a physical object is considered a service. It covers everything from catering services to digital downloads. Selling services to consumers in other EU countries requires you to register for OSS
You can register for with your local tax authority.

Feeling Confused? Take the EU VAT Quiz

We don’t blame you. There are a lot of variables! Find out in less than a minute if you need to register in the EU and what for – IOSS, OSS, Non-Union OSS or VAT.

Take the Quiz

VAT on Sales to Czech Businesses

When your customers are other businesses, your VAT obligations change. You might still have to register for VAT (if you store goods in the Czech Republic, for example) but in many cases the VAT is your customer’s obligation.

I’m based outside the EU and selling B2B to the Czech Republic

When you’re based outside the EU, and your EU customer is VAT registered, the reverse charge mechanism often applies. You include “reverse charge mechanism” on the invoice, and they account for it on their VAT return.

I’m based in the EU and selling B2B to the Czech Republic

Generally (but not always), B2B sales between EU states are zero-rated if both you and your customer are VAT registered. Selling to a Czech business from another EU country doesn’t always mean you have to be VAT registered in the Czech Republic.

However, you do have to:

      Be VAT registered where you’re based
      Add the transaction to your EC Sales List
      Verify your buyer’s VAT number on VIESBe VAT registered where you’re based

Intrastat Thresholds Czech Republic

Intrastat is a statistical report used by the EU to collect and analyse data on the movement of goods between EU Member States. You don’t have to file Intrastat reports until you’ve passed a threshold. In the Czech Republic, the threshold is CZK 15,000,000 in arrivals and dispatches.

Intrastat reports are transactional reports, so if a single transaction contains goods with distinct commodity codes, you’ll have to divide it. There’s a lot of extra work, but if you’d like to save some time, we can do them for you.

Intrastat Reports Filed for You

VAT Refunds Czech Republic

When your business buys goods from a Czech supplier, you’ll be charged VAT. If your business imports something, you’ll be charged VAT on the import. You can claim both instances of VAT back on your Czech VAT return. When you have more input VAT than output VAT to offset, you can get it refunded, unless you have unpaid taxes.
You have two years from the year that you paid the VAT to claim it back on your Czech return.

Refunds when you’re not VAT registered in the Czech Republic

If you’re not registered for VAT in the Czech Republic, you can still get a VAT refund. How you do it depends on whether you’re based in the EU or not.
Businesses based in the EU can use their national tax authority’s online portal to use the EU Refund Directive. Once the claim has been processed, Finanční Správy ČR will refund you the money.

If you’re not based in the EU, you’ll need to use the 13th Directive. To do so, the country where you’re based has to have a reciprocity agreement with the Czech Republic.

The minimum period you can claim for is three months, and the max is a year. If you’re claiming for less than a year, the minimum amount you can claim is CZK 7,000. If you claim for the whole year, the minimum decreases to CZK 1,000. You have until the 30th of June the year following the refund period to make your claim. For example, the deadline to refund VAT paid in April 2024 is June 2025.

13th Directive refunds are admin-intensive and can take a long time. If you’d like to save time on getting your money back, we can handle them for you.