Czechia Removes Reciprocity for Non-EU VAT Refunds Starting 2026, Simplifying Process

• From January 1, 2026, Czechia will simplify VAT refunds for non-EU companies by removing the reciprocity condition.
• All non-EU companies not registered for VAT in Czechia and carrying out specific transactions (intra-community acquisition, import, or use of goods under reverse charge) will be eligible.
• The new regime allows VAT recovery for all non-EU countries, not just a limited list, and reduces administrative burdens.
• VAT refund claims must follow new deadlines set by paragraph 83a, not the standard 13th Directive deadline.
• Required documentation includes copies of relevant tax documents.

Source: asd-int.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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