The Czech tax office has published a notice which contains a basic information on registration for value added tax and other responsibilities arising from the Czech tax law that need to be fulfilled by non-established persons in the Czech Republic that are registered for VAT there.
Special focus of this notice is on obligations in the area of distance sales of goods, which are typically the sales of goods from other EU member state to persons in the Czech Republic, for whom the acquisition of goods is not subject to taxation, or the distance sales of goods from the Czech Republic to customers in other EU member states (especially the Amazon-sellers). These obligations do not relate only to distance-sales but also to transfer of own goods or another special transactions that may occur in this business model.
The complete notice can be downloaded from the website of the Czech tax office. The Amazon-sellers can find the list of transactions, that must be declared in their VAT returns in the Czech Republic also on our website.
The notice does not inform about all responsibilities and situations that may occur in practice and also does not cover all information for those taxable persons who have only the establishment in the Czech Republic. If you need more details please do not hasitate to contact us.
From January 1, 2024, a number of significant changes will take place in the Czech tax system - the corporate tax rate will increase, VAT rates will change and, last but not least, the tax burden on natural persons will also increase.
In addition to changes in the area of corporate income tax, the Czech Ministry of Finance is preparing to adjust VAT rates. VAT rates should change from January 1, 2024.
The Czech Republic is planning extensive changes to its tax system, including changes to corporate income tax rates, effective from the beginning of 2024, which should help reduce the state budget deficit.