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Czech Republic introduces electronic VAT returns 2014

  • VAT
  • 17 February 2014 | Richard Asquith

Czech Republic introduces electronic VAT returns 2014

Following an ordnance issued in 2012 Czech VAT registered businesses must complete online returns from the start of 2014 with the Ministry of Finance.

Czech VAT returns are submitted monthly, except for businesses with a taxable turnover below 10,000,000 per annum.  Newly registered companies are generally required to file monthly for at least the first year.  Returns must be filed by the 25th of the month following the report period, and payments made simultaneously in Czech Crowns.

In addition to VAT returns, companies must also file online monthly Intrastat and EC Sales Lists if they are required, too.

There is an exemption for smaller companies with annual sales below CZK 6,000,000.  This follows a similar measure to make Belgian VAT electronic returns compulsory this year too.

Czech VAT (Dan z pridane hodnoty) is levied at 21%.  Czech VAT was increased from 20% in 2013.  There is also a reduced VAT rate of 15%


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.