- The 12% VAT rate currently applies only to tap water and milk-based beverages, including plant-based alternatives, in restaurant services.
- From January 1, 2027, the 12% VAT rate will extend to all non-alcoholic beverages served in restaurant services.
- Non-alcoholic beverages sold outside restaurant services will generally remain subject to the 21% VAT rate.
- Exceptions outside restaurant services continue for drinking water and milk-based beverages and their alternatives, which are not taxed at the standard rate.
Source: grantthornton.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.
Latest Posts in "Czech Republic"
- Czech Court Upholds Tax Penalty Over Restaurant Sales Record Discrepancies
- Czech Tax Authority Clarifies EET 2.0 Rounding Rules for Cash and Card Payments
- Czech Republic Revives EET 2.0 to Fight VAT Fraud and Simplify Tax Reporting
- SAC Tightens VAT Deduction Proof Rules, Rejects Cyberattack Evidence Excuse
- 2025 Foreign VAT Refund Applications: Electronic Submission Deadline Approaches














