Czech VAT registration

In the Czech Republic, the requirement to register for value added tax (VAT, DPH) depends on turnover and the nature/location of taxable activities.

For Czech-established businesses, mandatory VAT registration is triggered based on annual turnover measured by calendar year, with two thresholds effective from 1 January 2025:

• CZK 2,000,000: Registration is required from 1 January of the following year (i.e., after exceeding the threshold during the year).
  
• CZK 2,536,500: Registration is triggered immediately (generally from the day after the threshold is exceeded).
  
  

There is no separate turnover threshold for nonresident businesses making taxable supplies in the Czech Republic. Where a foreign business makes taxable supplies in the Czech Republic (and the reverse charge does not apply), VAT registration is generally required from the first taxable supply.

For B2C cross-border supplies of goods and services within the EU, businesses must consider the EU One-Stop Shop (OSS) threshold of €10,000 for total EU-wide B2C sales; exceeding it requires OSS registration (or local Czech VAT registration, if preferred).

Foreign businesses may need to register for Czech VAT if they engage in activities such as:

• Importing goods into the Czech Republic for sale (imports trigger VAT at customs clearance).
• Selling goods or services in the Czech Republic directly to Czech customers where Czech VAT is due.
• Holding inventory in the Czech Republic for sale or fulfilment (e.g., warehousing/fulfilment).
• Running ecommerce operations that deliver taxable goods into the Czech Republic.
• Making supplies where reverse charge is not available or does not apply.

To register for VAT in the Czech Republic, applicants (resident or nonresident) typically need to provide:

• A completed VAT registration application filed with the Financial Administration (online filing is standard).
• Legal entity details: company name, legal form, country of incorporation, registered address, directors/owners.
• Description of business activities and expected taxable turnover in the Czech Republic.
• Contact details for the person responsible for Czech VAT compliance.
• Supporting documentation for nonresident applicants (business model, contracts, supply chain details), where requested.

Applications can be submitted electronically via the MOJE daně (My Taxes) portal/Online Tax Office, the Financial Administration’s electronic submission tools, or via data mailbox channels.

Structure: CZ + 8 to 10 digits for legal entities (format varies by taxpayer type).

The CZ prefix is used for EU VAT identification and VIES validation.

After registering for VAT in the Czech Republic, the business must comply with ongoing VAT obligations, including:
 

• Filing periodic VAT returns (monthly or quarterly, as assigned)
• Charging and collecting VAT at the appropriate Czech VAT rates
• Issuing VAT-compliant invoices and maintaining VAT records
• Filing additional EU reporting where applicable (e.g., EC Sales Lists, Intrastat when thresholds are exceeded)
• Paying VAT due by statutory deadlines

Failure to comply can result in penalties, interest, and enforcement action by the Czech tax authorities.