VAT Registration in the Czech Republic: 2026 Guide

VAT Registration in the Czech Republic

If you provide goods or services in the Czech Republic as a foreign entity, understanding your VAT obligations is crucial. For many international businesses, Czech VAT registration is unavoidable because the Czech tax system applies a zero registration threshold for non-established persons. However, there are also many situations in which voluntary VAT registration is beneficial for you. This is particularly the case where an input VAT deduction is to be claimed in the Czech Republic.

Who Must Register for VAT in the Czech Republic?

A "non-established taxable person" is a business that has no seat or fixed establishment in the Czech Republic (or its establishment is not involved in the transaction) but makes a taxable supply with the place of supply in the country.

Common situations requiring registration include:

Distance sales (E-commerce): Selling goods to Czech B2C customers from another EU country once the EUR 10,000 EU-wide threshold is exceeded (unless using the OSS scheme).
Warehousing: Storing goods in a Czech warehouse (e.g., Amazon, Zalando) and selling to non-VAT payers.
Local Operations: Construction work on Czech real estate, installation of goods at a customer’s site, or organizing conferences and trade fairs.
Intra-Community Delivery: Delivering goods to another EU country for a taxable person (B2B).
Amazon Sellers: Sellers using the Amazon platform usually carry out such a wide range of transactions that VAT registration in the Czech Republic is almost always required, even though they use the OSS scheme.

How the Registration Process Works

For non-resident businesses, the competent authority is the Tax Office for the Moravian-Silesian Region (Ostrava I).

Form of Application: The application must be filed electronically only, using the official "Application for VAT registration".
Language: All documents and the application itself must be submitted in the Czech language.
Required Documentation: The tax office typically requests an extract from the commercial register, a certificate of VAT registration from your home country, bank account confirmation, and contracts proving your economic activity. These usually require a certified Czech translation.
VAT Number: Once approved, you will receive a VAT number in the format CZ + 9 digits (starting with "68"). You can check its validity on the official website of the Czech Tax Authorities.

Timeline and Deadlines

Mandatory Registration: You must apply within 15 days after the end of the month in which you became a VAT payer.
Voluntary Registration: You can apply voluntarily before starting activities to recover input VAT. This is recommended e.g. for Amazon sellers, by importing to the Czech Republic, when organizing a conference.
Processing Time: While the official time is 30 days, it can take between 1 to 6 weeks depending on whether the tax office asks for additional information.

New Obligations and Exemptions for 2025 and 2026

From 1 January 2025, some non-EU businesses registered for VAT in the Czech Republic must:

Appoint an agent for communication with the tax office.
Provide and maintain a valid email address for official communication.

New exemption: Under the EU cross-border small enterprise VAT scheme, small enterprises with a total annual turnover up to EUR 100,000 can benefit from a VAT exemption throughout the EU.

For 2026, the following VAT rates apply:

21% standard rate and
12% reduced rate.

Ongoing VAT Compliance

After registration, your obligations are similar to local companies:

VAT Returns: Usually filed monthly (by the 25th of the following month).
VAT Control Statement: A mandatory report (kontrolní hlášení) typically submitted monthly.
EC Sales List & Intrastat: Required for intra-EU supplies and movement of goods.
Nil Returns: If you have no taxable supplies, "zero" returns are recommended to keep the registration valid.

FAQ: VAT in the Czech Republic

Do I need a Czech data box or electronic signature?

All filings must be electronic. Most foreign companies appoint a local tax advisor who handles all communication via a power of attorney.

Does the CZK 2,000,000 threshold apply to me?

No. That threshold is only for businesses established in the Czech Republic. For foreign businesses, the threshold is effectively zero.

How long does it take to get a Czech VAT number?

The process of VAT registration is usually a question of one week, but it can take up to 6 weeks depending on additional info requests.

Is an "identified person" registration enough?

An identified person only reports certain cross-border transactions without input VAT recovery. If you sell on the Czech market or use a local warehouse, you typically need full VAT registration.

Does VAT registration trigger Corporate Income Tax?

Not automatically, but if your activities create a permanent establishment, you may need to file a corporate tax return.

Author: Ing. Ondřej Antoš, LL.M., tax advisor - member of the Czech Chamber of Tax Advisers.

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