- Standard VAT rate
- 21%
- Reduced VAT rate
- 12%
- Annual threshold
- CZK 2,000,000turnover in a calendar year → VAT payer from 1 January
- Immediate threshold
- CZK 2,536,500→ VAT payer from the following day
- Application deadline
- 10 working daysafter a threshold is exceeded
When must a Czech company register for VAT?
Since 1 January 2025, turnover is assessed per calendar year, with two thresholds:
- CZK 2,000,000 — if turnover exceeds this amount during a calendar year, the company becomes a VAT payer from 1 January of the following year.
- CZK 2,536,500 — if turnover exceeds this higher amount, the company becomes a VAT payer from the day after it was exceeded.
In both cases the registration application must be filed within 10 working days. A company can also register voluntarily before reaching the thresholds.
Other situations that trigger VAT obligations
- Buying services from abroad. A company that is not a VAT payer but receives services from a supplier in another EU country usually becomes an identified person and must account for VAT on those services.
- Foreign businesses without a Czech seat. A non-established business making taxable supplies in Czechia generally has no registration threshold.
- Intra-EU trade. Acquiring goods from other EU countries above set limits, or selling online to consumers in the EU, brings separate rules (including the EU One-Stop Shop).
Should you register voluntarily?
Voluntary registration lets the company deduct input VAT on its purchases and is often expected by business customers. On the other hand, it brings monthly or quarterly filings and adds VAT to prices for private customers. We look at your customers, costs and plans and recommend what makes financial sense.
Obligations after VAT registration
- VAT returns — monthly for most companies; quarterly filing is available to smaller payers under conditions.
- Control statements (kontrolní hlášení) reporting individual invoices.
- EC Sales Lists for supplies to other EU countries.
- Electronic filing and communication with the tax office through the company’s data box.
We handle all of these as part of our accounting and tax services.
Frequently asked questions
What is the VAT registration threshold in the Czech Republic?
A company must register once its turnover exceeds CZK 2,000,000 in a calendar year (it becomes a VAT payer from 1 January of the next year), or immediately once turnover exceeds CZK 2,536,500 (from the following day). These rules apply from 1 January 2025.
What are the VAT rates in the Czech Republic?
The standard rate is 21% and the reduced rate is 12%. Some supplies, such as exports and intra-EU supplies of goods, are zero-rated or exempt.
Can a Czech company register for VAT voluntarily?
Yes. A company can apply for VAT registration voluntarily before reaching the threshold, for example to deduct input VAT or because its business customers expect it.
What is an identified person for VAT?
A business that is not a VAT payer but buys services from suppliers in other EU countries (or makes certain cross-border transactions) usually has to register as an identified person and pay Czech VAT on those services.
How often are VAT returns filed in the Czech Republic?
Most VAT payers file monthly. Smaller payers can file quarterly if they meet the conditions. Each VAT return is accompanied by a control statement.