Major VAT Refund Simplification for Foreign Businesses Importing Goods to Czech Republic from 2026

• From January 1, 2026, foreign entities can claim VAT refunds on imports and intra-EU acquisitions in the Czech Republic more easily via tax returns.
• The right to a VAT refund arises only after the foreign entity makes a subsequent taxable supply in the Czech Republic, typically under the reverse charge regime.
• To claim the refund, the entity must have paid or declared VAT and must provide required documentation with the tax return.
• Claims can be made from the first day of the second month after the quarter in which the taxable supply occurred, and no later than the end of the following calendar year.
• The new rules simplify the VAT refund process, reduce administrative and financial burdens, and increase legal certainty for foreign businesses.

Source: accace.cz

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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