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.


What information is required to get a Czech VAT number and registration

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.

Where are Czech VAT registrations submitted?

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


What is the format of a Czech VAT number?

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.

Czech Number Format

Country Code CZ
Format 12345678 123456789 1234567890
Characters 8, 9 or 10 characters If more than 10 characters are provided delete the first 3
Notes

What next?

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).

 


Latest Czech news

Czech VAT live B2C electronic reporting of revenues

February 21, 2019

The Czech Republic is moving to launch the fourth phase of roll out of live electronic reporting of retail cash and credit card payments by consumers in person or online.

Czech VAT generalised reverse charge 2020

January 26, 2019

The Czech Republic has become the first EU member state to request to apply the generalised reverse charge mechanism (GRCM) on domestic supplies. Its Ministry of Finance said it will look to introduce the measure in July 2020 if approved by the European Commission.

EU VAT and tax veto review

January 25, 2019

The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies.  The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.