CZ Value-added tax (VAT) Rates Czech Republic — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
21% 15%, 10%, 0% (CZK)

Czech Republic's general VAT rate is 21%, with other rates including 15%, 10% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (www.mfcr.cz) in Prague.

Visitors to Czech Republic can qualify for a VAT refund on all purchases made for export - learn more about Czech Republic VAT refunds here.

The Czech Republic has the following special reduced VAT rates:

15% reduced VAT rate on: foodstuffs; livestock; water and domestic fuel; books and newspapers; construction; cultural and sports events; household services
10% reduced VAT rate on: medicines, pharmaceuticals, e-books and baby foodstuffs.

Czech Republic is a member of the European Union (EU) Member State trading bloc, which may affect international VAT collection and regulations.

Czech Republic's consumption tax is called the Value-added tax (VAT), locally known as Dan z pridane hodnoty, which was introduced in January 1993.


Czech Republic VAT rates for 2017

Standard
21%
Reduced
15%, 10% and 0%
Other
Exempt

Czech Republic VAT number format

Businesses in Czech Republic that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is CZ99999999, CZ999999999 or CZ9999999999.


Czech Republic VAT return periods

Businesses in Czech Republic that are required to collect tax from consumers must file regular tax returns with the Ministry of Finance in Prague. Czech Republic's VAT return periods are:

Monthly

Quarterly (optional if turnover in the preceding calendar year was less than CZK10 million; VAT groups and newly registered or unreliable VAT payers ineligible)


Czech Republic Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Czech Republic are required to start collecting and remitting tax.

Registration:

General
CZK1 million (for a total period of 12 consecutive calendar months)

Non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In Czech Republic, taxation of a non-established business is: No threshold


Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Czech Republic are required to collect taxes from the consumer.


Czech Republic VAT Refunds

Czech Republic has a VAT refund program that allows tourists and others to receive a refund of any Czech Republic VAT paid on goods purchased in Czech Republic that are being exported from the country.

The minimum purchase amount needed to claim a VAT refund is €2001.00 Euros (which would yield a VAT refund of about €420.21). SalesTaxHandbook has detailed information about Czech Republic's VAT refund program:

Learn More About Czech Republic VAT Refunds

CZ Value-added tax (VAT) Rates Czech Republic Tax Sources & Citations

  • EN: Czech Republic Value Added Tax
  • RU: НДС Чехия
  • CN: 捷克共和国 增值税
Note: This page is intended to be a simple overview of Czech Republic's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Czech Republic tax information on this page is incorrect or out of date.
Citations:
  1. Czech Republic Ministry of Finance (www.mfcr.cz)
  2. Ernst & Young global VAT tax study, Czech Republic (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/cz-czechia