Import VAT

Are you planning to import goods from third countries to the Czech Republic? In this case, you should know what your VAT responsibilities are. How the Czech VAT is accounted and whether it is necessary to pay customs duties and import VAT on each good?

With the Czech Republic's accession to the European Union, the Czech Republic has become part of a common market without internal and customs borders between Member States. In practice, this means that there is not only free movement of people, but also of goods, services and capital. In other words, if you want to import goods from a member state into the Czech Republic, you can do so without a permit or customs duty.

Import VAT in the Czech Republic

When importing goods from third countries, i.e. from countries that do not belong to the Customs Union of the European Union, these goods are subject to customs regulations and special regulations regarding VAT:

  • for imported goods worth less than 150 EUR, you do not pay customs duty, but you pay import VAT
  • for imported goods worth more than 150 EUR, you pay customs duties as well as import VAT.

We can help you register for VAT, get your VAT number in the Czech Republic and complete all the other formalities associated with import VAT. Then you can proceed with importing goods right away without any worries.

Every entrepreneur registered for VAT who imports goods from a third country into the Czech Republic must declare the import VAT in the VAT return (VAT declaration) and pay the import VAT. At the same time, he can get the VAT refund from the import of goods. This basically means that there is no cash-flow disadvantage connected with the imports in the Czech Republic.

We can prepare the VAT return for you and take care of everything that is necessary.

For handling customs formalities, you can request a customs agent who will help you with the customs declaration of the goods and with communication with the Czech customs office regarding the release of the goods into free circulation.

The foreign businesses may claim the VAT refund from the goods importation based on a special application. The customs clearance must be atteched to the VAT refund request. VAT is refunded to the taxable person under similar conditions under which Czech taxable persons may claim an input tax deduction, i.e. in particular the condition that the taxable supply received for which the refund is claimed is used by the taxable person for its economic activity must be met.

Import VAT in Slovakia

In Slovakia, import VAT works somewhat differently. While in the Czech Republic the entrepreneur declares the import VAT himself, in Slovakia the import VAT is collected by the customs authority. More details please find in our blog. - Your partner for import VAT in the Czech Republic and in Slovakia