VAT Refund Application for Non-EU Foreign Persons Based on Reciprocity in the Czech Republic

• Foreign taxable persons without a registered office or place of business in the EU may claim a VAT refund for certain taxable supplies in the Czech Republic, based on reciprocity.
• Refund eligibility requires that the foreign person does not carry out other taxable supplies in the Czech Republic during the claim period, except for specific exempted activities.
• VAT refunds are only granted if the claimant’s home country offers similar refunds to Czech residents and is listed by the Ministry of Finance.
• Certain expenses, such as personal consumption, travel, accommodation, meals, representation, telephone fees, and taxi services, are not eligible for a refund.
• Minimum refund amounts apply (CZK 7,000 for less than a year but at least 3 months; CZK 1,000 for a full year or less than 3 months if it’s the year’s remainder), and refunds are paid to the specified account, with transfer fees borne by the claimant if paid abroad.

Source: portal.gov.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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