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

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).

Need help with your Czech VAT compliance?

Researching Czech VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.