Czech Republic VAT Registration
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
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
|Format||12345678 123456789 1234567890|
|Characters||8, 9 or 10 characters If more than 10 characters are provided delete the first 3|
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
December 12, 2018
On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border transactions below €150. Where goods are imported by an EU or non-EU merchant, and then sold via a marketplace in another EU country..
June 14, 2018
The Czech Ministry of Finance has proposed changes to goods which will be subject to its reduced VAT rates of 10%. The current standard...
May 1, 2018
Overview This release is a maintenance release of the VAT Reporting application for the month April. It includes changes to reports, modifications and bug....
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