Czech Republic

Czech Republic is one of the 27 Member States of the European Union.

Basic VAcTs

Latest update 01.06.2024
Country ISO Code CZ
EU Member State Yes
Local name Dan z pridané hodnoty (DPH)
VAT number format CZ 12345678; 123456789; or 1234567890
VAT Rates  
Standard VAT Rate 21%
Reduced VAT Rate 12%
Special Reduced VAT Rate n.a.
VAT Compliance  
Standard VAT Return filing period Monthly
Standard VAT Return filing deadline 25th day of month following filing period
VAT Representation required for non-resident businesses? No
Record retention period  
Electronic invoicing Not mandatory for B2B transactions
Click HERE for more info
Real-time reporting n.a.
Special Rules  
General domestic reverse charge for domestic
supplies of goods by non-resident businesses?
Other domestic reverse charge mechanisms? Yes, e.g. (sub-)contracting work, supplies
of specific goods (e.g. scrap, waste materials,
Postponed Accounting on Import Yes
VAT Grouping possible? Yes
VAT Refunds for non-EU businesses? Reciprocity existed with Switzerland, Norway and Macedonia. However, the official list was cancelled and has not been substituted with any new one.
Link to VAT Law  HERE

Below is an overview of the latest VAT news for this country.

Note: The above information is taken from various sources and is for information purposes only and is not intended to be advice. Although the author went to great lengths to make sure the information is accurate and useful, users should not act on the basis of any matter used or presented without considering appropriate professional advice.

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