If your company is not established in the Czech Republic and is providing ‘taxable supplies’ of goods or services in the Czech Republic, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.
It is imperative that all businesses with any commercial actions in the Czech Republic evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.
There are numerous circumstances in the Czech Republic that can generate the responsibility to register for VAT. Below are some of the most common cases:
If you are presently, or planning to conduct any of the above (or similar) transactions in the Czech Republic, you should contact amavat® immediately to allow us to help you be VAT compliant.
| Supply | Old rate | New rate | Implementation date | End date |
|---|---|---|---|---|
| Accommodation; sports and cultural activities | 12% | 1 May 2020 | 31 December 2020 |
| VAT Rates | VAT No. Format | Distance Selling Threshold | Intrastat Threshold |
|---|---|---|---|
| 21% (Standard) 12% (Reduced) |
CZ12345678 | CZK 1,140,000 | CZK 12,000,000 (Arrivals) CZK 12,000,000 (Dispatches) |
*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.01.2022.
‘VAT Return’ Periods
Monthly
(turnover exceeds CZK 10,000,000)
Quarterly (turnover below CZK
10,000,000)
‘Annual Returns’
Not required
‘EC Sales Lists’
frequency
Monthly or quarterly, but if VAT returns are
submitted quarterly and only supply services that fall under article 44 of
the EC Directive.
‘EC Purchase Lists’
Not required
Additional reporting
requirements
Control statements for purchases
Extended ‘Reverse Charge’
If a
non-established business supplies certain goods or services to VAT
registered customers in the Czech Republic, the customer accounts for VAT
under the reverse charge. The extended reverse charge also would apply to
certain constructions services supplied to the Czech Republic. Please contact amavat® if you would like
further information of how the extended reverse charge applies in the Czech
Republic.
‘Fiscal Representation’
The
notion of a tax representative does not relate to the Czech Republic.
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