Czech Republic VAT registration

What are the Czech VAT registration thresholds?
For foreign businesses trading in the Czech Republic that are VAT/GST/Tax registered in their home state, the VAT registration threshold is nil.

For EU VAT registered companies selling goods over the internet to consumers in the Czech Republic, the VAT registration threshold (distance selling) is CZK 1,140,000 per annum.

The Czech tax office will require the appropriate forms to be completed, and submitted with the following documentation:

• VAT certificate to prove the business is registered for VAT elsewhere in the EU, if appropriate.
• Licence to perform economic activities.
• An extract from the company’s national trade register.

The above documents should be translated into Czech by a certified translator.

To register for Czech VAT an online application (in Czech) should be filed and a signed hard copy of the confirmation of the electronic application should be delivered to:

Financni urad pro hlavni mesto Prahu
Stepanska 619/28
111 21 PRAHA 1
The Czech Republic

Once the registration has been granted, which usually takes about thirty days, a unique Czech VAT number is allocated to the company. All EU member states have a fixed format for their VAT numbers. In the Czech Republic, it includes the prefix CZ.

Once a business has its VAT number, it is free to commence trading, and charging Czech VAT. It must comply with the Czech VAT compliance rules, and file regular returns (see Czech VAT Returns briefing).