New Electronic VAT Refund System for Non-EU Tourists Effective January 2026

• A new electronic VAT refund system for non-EU tourists will start on 1 January 2026.
• Core refund conditions remain unchanged (non-EU resident, personal use, export within 3 months, minimum CZK 2,000 per receipt, refund request within 6 months).
• Sellers must submit receipt data to an online customs system and wait for automatic acknowledgement.
• If no acknowledgement is received, a paper receipt marked “VAT REFUND”/“TAX FREE” must be issued and data submitted by the next day.
• Receipts must include passport number, country code, currency, and value of exempt supplies; VAT refund claims must be made by the end of the following calendar year after export confirmation.

Source: taxand.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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