- From January 1, 2026, non-EU businesses can recover Czech VAT on certain intra-EU acquisitions or imports without needing reciprocal arrangements.
- The new mechanism applies to non-EU entities not registered for VAT in the Czech Republic or established in the EU, when goods are acquired/imported for taxable supplies in the Czech Republic under the reverse charge.
- Non-EU entities no longer need to register for Czech VAT or rely on reciprocity to claim refunds.
- The refund is only available for B2B supplies where the customer is responsible for declaring and paying VAT (reverse charge).
- This change simplifies VAT compliance for non-EU businesses, especially for occasional or project-based transactions.
Source: bdo.global
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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