The Czech Republic does not publish a list of countries that meet the reciprocity principle. However, on 18 May 2021, the General Financial Directorate issued its Information on the refund of value added tax to taxable persons established in the United Kingdom of Great Britain and Northern Ireland after the end of the transitional period. According to this information, the reciprocity principle has been met, and taxable persons with their registered office or place of residence in the United Kingdom may claim tax refunds.
Source: KPMG CZ
