Our Czech team of lawyers can assist with the procedures related with VAT registration in the Czech Republic.
| Quick Facts | |
|---|---|
| We offer VAT registration services |
Yes |
|
Standard rate |
21% |
|
Lower rate |
12% |
| Who needs VAT registration |
Companies perfoming activities in Czech Republic |
| Time frame for registration |
Around 2 months |
| VAT for real estate transactions |
No VAT for the sale of apartments and commercial buildings |
| Exemptions available |
Financial and postal services |
| Period for filing | Monthly or quarterly |
| VAT returns support | Yes |
| VAT refund | Non-EU companies can claim VAT refunds |
| Local tax agent required | Yes |
| Who collects the VAT |
Czech government |
| Documents for VAT registration |
– Articles of Association, – Certificate of Registration, – standard forms |
| VAT number format | Country code (CZ), followed by 8 digits |
| VAT de-registration situations |
In the situation the company closes the activities or relocates |
| Threshold for VAT registration in Czech Republic | CZK 2,000,000 |
|
Voluntary VAT registration in Czech Republic |
Businesses below the threshold can opt for voluntary VAT registration. |
|
Compulsory VAT registration |
Businesses exceeding the threshold must register for VAT in Czech Republic. |
| Types of VAT registration in Czech Republic |
– standard VAT, – flat-rate VAT, – simplified VAT, – margin scheme VAT |
| VAT registration process |
Application submitted to the tax authority (Financial Administration) |
| VAT payment period |
Monthly, quarterly, or annually, depending on the business turnover |
| Intrastat reporting |
Required for businesses trading goods with other EU member states |
| Electronic reporting (Yes/No) |
Yes, VAT returns and related documents are submitted electronically. |
| VAT refunds for Non-EU businesses |
Non-EU businesses can apply for VAT refunds through a separate process with the help of our Czech lawyers. |
| VAT compliance checks | Periodic audits and compliance checks may be conducted by the tax authority. |
| Distance selling threshold in Czech Republic |
EUR 10,000 for distance selling of goods to consumers in other EU member states. |
| VAT group registration |
It allows related companies to be treated as a single VAT entity. |
| Deregistration |
Businesses can apply for VAT deregistration under specific circumstances with the assistance of our lawyers at Czech law firm. |
| VAT enforcement and appeals (Yes/No) |
Yes, appeals can be filed against tax authority decisions. |
| VAT consultation | Our VAT consultants can provide guidance on complex VAT matters. |
Table of Contents
Who is required to register for VAT in the Czech Republic?
- domestic companies that make VAT-taxable supplies in the Czech Republic;
- local companies that sell goods to clients in other EU countries;
- foreign companies, no matter the services or goods they sell;
- businesses that make intra-Community acquisitions.
Are natural persons/ Czech citizens required to register for VAT?
Yes, such an obligation may arise if they engage in various types of transactions or receive certain electronic services from other EU states.
What is the VAT registration procedure for foreign companies in the Czech Republic?
It is necessary to present the Certificate of Incorporation, VAT registration confirmation in the country of origin, plus information about the Czech bank account. The authorities ask for a cover letter specifying the goals of the company, respectively the activities it will have in the Czech Republic.
The registration can be done online if an electronic signature is available.
How long does it take to register a foreign company for VAT?
Czech VAT registration for a foreign company can be ready in about 6 weeks.
What is the VAT registration procedure for a local company in the Czech Republic?
The company’s documents must be submitted to the Czech Tax Authority, after which it will issue the VAT ID to certify the respective registration.
Is voluntary VAT registration available in the Czech Republic?
Yes, voluntary VAT registration can be made even if the threshold is not exceeded.
What is the format of the VAT number in the Czech Republic?
The VAT number is formed of CZ, the country code, plus 8 digits.
You can also watch the video presentation we have prepared for you:
What is the minimum VAT registration threshold for Czech companies?
A turnover of CZK 2 million (approx. EUR 82,000) within a calendar year.
Is there a VAT registration threshold for foreign companies in the Czech Republic?
No, there is not. Such entities must register before making the first VAT-taxable supply of goods or services on Czech territory.
Are foreign companies required to appoint fiscal representatives for VAT purposes in the Czech Republic?
Yes, such a requirement is imposed starting in 2026, but only to non-resident businesses (companies that do not have a physical presence in the Czech Republic).
Is there a minimum registration for EU cross-border supplies?
Yes, the minimum amount in this case is EUR 10,000. This usually applies to e-commerce companies. With respect to intra-Community acquisitions, the minimum value is CZK 326,000 (approx. EUR 13,400) in a 12-month period.
What are the documents required for VAT registration in the Czech Republic?
- the standard application form;
- an extract from the Companies Register with the details of the company (the document must not be more than 6 months old);
- a copy of the company’s Articles of Association;
- proof of the company’s operations (invoices, contracts);
- a bank statement indicating the details of the company;
- copies of the director’s identification papers.
For natural persons/ sole traders, the application form, a valid ID, and bank statement are required.
What types of reports are required for VAT in the Czech Republic?
According to the tax legislation in the Czech Republic, there is no need for quarterly VAT reports for the first 2 years of the company. After this period, monthly reports are imposed, but no later than the 25th of each month.
What are the VAT rates applicable in 2026 in the Czech Republic?
- 21% standard rate;
- 12% reduced rate, applicable to certain foods, pharmaceutical products, water supply, hotel accommodation, entry to cultural and sporting events, and local passenger transportation services;
- 0% rate, which applies to certain books and media, international transportation of passengers, and intra-community transport.
Are there goods/ services exempt from VAT in the Czech Republic?
Yes, the following:
- postal services;
- financial and insurance operations;
- medical, social, and educational services.
Persons who need further information on the Czech VAT can address our law firm in the Czech Republic.