Czech VAT Registrations and
Returns

Q: What is VAT in the Czech Republic?

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

Q: How much is VAT in the Czech Republic?

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

The Czech Republic (Czechia) is home to one of Amazon's largest European fulfilment centres, despite not having a dedicated storefront. If you're selling through FBA Pan-EU, you might need a Czech VAT number, even though you're not selling there.

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%

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 the Czech Republic 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).

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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.

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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

Amazon FBA in the Czech Republic

Did you know that you might need a Czech VAT number, even if you don't have any customers there?

The Czech Republic is a major part of Amazon's Central Europe logistics network, despite not having a dedicated storefront. Sellers using Amazon Pan-EU often have inventory stored in Czechia to sell on Amazon.de and Amazon.pl.

If your products are warehoused in the Czech Republic, you need to register for VAT there. But don't worry - we're here to make it easy to do.

Talk to us About Pan-EU

Selling Digital Goods to the Czech Republic

Digital goods are classified as services in the EU. Specifically, services that are “electronically supplied”. That covers things like eBooks, on-demand video and tickets to livestreams.

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

Determining whether something is “electronically supplied” can be complicated and makes the difference between needing to register or not. 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

Czech B2B VAT made simple

Business-to-business transactions that cross international borders are simple in theory. In practice they’re often complicated. Tax authorities interpret rules differently, documents are issued wrong (or not issued at all), you might be one business in a chain – it gets complicated quick.

Make it easier with some expert advice.

Book a call

How do I register for VAT in the Czech Republic?

You can register for VAT voluntarily in the Czech Republic. If you don’t do it beforehand, you have 15 days from the date of your first taxable transaction to apply.

You’ll need to submit:

A VAT registration certificate or proof of your tax status in the country where you’re based
A trade licence or certificate proving you are authorised to do business
The goods are shipped from outside the EU in shipments with an intrinsic value of EUR 150 or less
An extract from the trade register in the country where you’re based

These need to be translated into Czech, unless they’re originally in Slovakian. The translations need to be certified, so you won’t be able to do this yourself.

You can also fill out the Voluntary Annex, which provides Finanční Správy ČR with more information about your business. Doing so may speed up your registration. Once you’ve submitted everything, it takes two to three weeks on average for Finanční Správy ČR to process your registration.

Book a call

Czech VAT Returns

The default reporting period for Czech VAT returns is monthly. Quarterly returns are available but only under conditions:

You’ve been registered for at least two years

Your turnover is under CZK 10,000,000 a year

You’ve been paying your tax on time

The filing and payment deadline is the 25th of the month following the reporting period. For example, your return and VAT payment for March is due on the 25th of April.

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

The text "Gat a VAT refund in the Czech Republic, even if you're not VAT registered" over an image of buildings with red rooftops in Prague, Czech Republic

VAT Refunds in the 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.

If you're not registered for VAT in the Czech Republic, you can still get a VAT return - it just gets a little more complicated.

Find out how from our guide: How to Get a VAT Refund in Europe

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