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Czech VAT 2019 update

  • Feb 26, 2018 | Richard Asquith

Czech VAT 2019 update

The following amendments to the Czech VAT have been proposed from January 2019:

  • Adoption on new EU rules for the VAT treatment of vouchers. This includes the treatment of single use vouchers as being similar to advance payments with VAT due at payment. This contrast with multi-purpose vouchers, which may be potentially used at different stores for differently VAT rated supplies.
  • Non-resident suppliers of e-services will not have to charge Czech VAT or produce Czech compliant invoices if their B2C sales to the country are below a €10,000 per annum threshold
  • VAT suffered on pre-incorporation capital asset expenditure may be potentially reclaimed stretching back 60 months

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. 

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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 can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2019 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.