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Czech Republic
VAT in
The Czech Republic requires a mandatory tax representative for all non-EU businesses and operates the kontrolní hlášení — a unique monthly B2B invoice control statement. Whether managing daňový zástupce appointment, DPH returns via MOJE daně, or preparing for upcoming B2B e-invoicing, GlobalTrade Business provides complete Czech VAT compliance support.
Monthly / Quarterly
FILING FREQUENCY
Monthly for new registrations and turnover >CZK 10M; quarterly for CZK 2M–10M
0.0
REGISTRATION THRESHOLD
No threshold for non-resident businesses — first supply triggers obligation
OVERVIEW
Introduction to VAT in the Czech Republic
The Czech Republic's DPH (Daň z Přidané Hodnoty) is governed by Zákon č. 235/2004 Sb. (VAT Act No. 235/2004), implementing EU VAT Directive 2006/112/EC, administered by the Finanční Správa České Republiky (Czech Financial Administration). There is no registration threshold for non-resident businesses. A significant January 2024 rate reform consolidated two prior reduced rates into a single 12% reduced rate.
💡 Key facts for non-EU businesses
Non-EU/non-EEA companies are required under §91 of the VAT Act to appoint a tax representative (daňový zástupce). The representative holds joint and several liability and manages all DPH filings including the monthly kontrolní hlášení. GlobalTrade Business acts as tax representative for clients worldwide.
VAT RATES
Czech VAT Rates
Czech Republic applies two VAT rates depending on the type of goods or services supplied.
VAT REGISTRATION
VAT Registration in the Czech Republic
Foreign businesses making taxable supplies in the Czech Republic must register for DPH regardless of turnover. Non-EU/non-EEA businesses must appoint a daňový zástupce under §91 as a mandatory precondition of registration. Registration is via the MOJE daně (My Taxes) portal.
When do you need to register?
You need a Czech DPH number (DIČ — Daňové Identifikační Číslo) if you:
Key facts for non-EU businesses
✓ Import goods into the Czech Republic
✓ Sell goods to Czech B2C customers (distance selling / OSS opt-out)
✓ Hold stock in the Czech Republic (warehouse, fulfilment centre)
✓ Supply goods from the Czech Republic to other EU countries
✓ Provide certain services subject to Czech DPH
⏱ Processing Time
4–8 weeks
Standard registration timeline
📞 Tax Authority
Czech Financial Administration
Finanční Správa České Republiky
VAT Number Format
CZ + 8–10 digits
e.g. CZ12345678
Fiscal Rep Required
Non-EU/EEA: Mandatory (daňový zástupce)
Joint & several liability under §91 VAT Act
Registration process
1
Assess your DPH obligations
We review your business model, supply types and Czech activities to confirm registration is required.
2
Gather required documents
Certificate of incorporation, articles of association, proof of business activity, notarized power of attorney for daňový zástupce appointment.
3
Submit to Czech Financial Administration (MOJE daně)
Application submitted via the MOJE daně portal. We handle all correspondence in Czech.
4
Receive your Czech DPH number (DIČ)
Typically 4–8 weeks. Your CZ DIČ is validated on VIES and ready for use on invoices and in the monthly kontrolní hlášení.
⚠️ Late DPH registration incurs a penalty of 0.05% of the VAT amount per day late (up to 5%). Non-compliance with the kontrolní hlášení carries penalties of CZK 1,000–50,000 per late or missing submission. GlobalTrade Business recommends completing registration before commencing any taxable operations in the Czech Republic.
RETURNS & DEADLINES
Czech VAT Returns
Czech DPH returns (daňové přiznání) are filed monthly or quarterly via the MOJE daně portal. All businesses with B2B transactions must additionally file the kontrolní hlášení (control statement) monthly by the 15th, reporting all B2B invoices issued and received. Paper filing is not accepted.
⏱ Processing Time
25th of next month
Monthly DPH return deadline (MOJE daně)
Quarterly
25th after quarter-end
Quarterly DPH return (MOJE daně)
Annual (CA12)
N/A
No annual DPH reconciliation required
Czech Reverse Charge
REVERSE CHARGE
Czech VAT-registered businesses receiving services from non-EU suppliers must apply reverse charge — self-assessing DPH at 21% while simultaneously claiming an input credit. Reverse charge also applies to intra-community acquisitions, construction services, and fraud-prone goods (mobile phones, electronic devices). All reverse charge invoices must be reported in the kontrolní hlášení.
Frequency determination
New registrations and businesses with turnover >CZK 10 million file monthly. Businesses with turnover CZK 2M–10M file quarterly. The monthly kontrolní hlášení is required for all registered businesses regardless of frequency.
E-invoicing in the Czech Republic
B2G e-invoicing via Peppol/CTC standards is being implemented for government procurement. Mandatory B2B e-invoicing is expected in connection with the EU ViDA Directive, with anticipated Czech implementation 2025–2027. GlobalTrade Business monitors all regulatory changes on your behalf.
INTRASTS & ESL
Czech Intrastat & EC Sales List
VAT-registered businesses must file the souhrnné hlášení (EC Sales List) quarterly via MOJE daně, and Intrastat declarations once annual thresholds are exceeded. The monthly kontrolní hlášení operates alongside these as a domestic anti-fraud mechanism.
12000000.0
Annual intra-EU purchases threshold (approx.)
12000000.0
Annual intra-EU sales threshold (approx.)
Quarterly
Due by 25th of following month after quarter-end
10th
Of the following month
How GlobalTrade Business Can Help
Your complete Czech VAT partner
From first registration to ongoing returns — we manage the full compliance lifecycle so you can focus on your business.
Fiscal Representation
As certified fiscal representative, we assume joint liability and act as your official contact point with French tax authorities.
VAT Refund Recovery
Recover French VAT paid on business expenses. We manage the full refund claim under the EU VAT Refund Directive.
IOSS & OSS Registration
Sell goods or services to EU consumers without registering in every country. We manage your IOSS or OSS enrolment and handle all cross-border VAT declarations through a single submission.