How to register for VAT in the Czech Republic
2 kinds of registration are possible – voluntarily or required by law. Difference is explained in the separate section on VAT registration.
Registration request must contain certain details as
name and seat of the company
list of the other VAT numbers and registration dates in the European Union
bank account information
An original extract from the Commercial Register
VAT Statement
Description of the nature of the business
Request must be submitted electronically on the portal of the Czech Tax Administration.
When submitted electronically, then scan of additional documents must be added. All documents must be translated into Czech. Legally certified translation is required.
Original documents must be sent by post to Tax office. It is also helpful to submit together with the original documents a copy of the electronic VAT registration so that the tax administration has no problems identifying the connection between electronic and paper submissions.
The Czech Tax Administration has 30 days to process the VAT registration request. If any information is lacking or there is a mistake or even uncertainty about any details, tax administration must send an official request for supplementary information.
If you need help with registration, do not hesitate to contact us.
VAT rates are rules
Put simply, the VAT rate is a percentage charge levied by the government on the value of goods and services. There are different VAT rates in EU countries. It may be beneficial for e-commerce to check this issue.
What about VAT rules
Each EU country must implement VAT directive in their national VAT laws. It does not mean that all EU countries have identical VAT law, but there are many principles which must be applicable for all. VAT directive can be found at EUR – Lex.
How many rates are there in the Czech Republic
In the Czech Republic there are three VAT rates (taxes):
the basic VAT rate is 21%
reduced rates of 15%
reduced rates of 10%.
Most often the 21% VAT is being applied.
Czech charges 10% reduced rate for
Foodstuffs marked as essential for child nutrition
restuarant services – food and beverages (pizza in a restaurant)
pharmaceutical products
books, e-books and audiobook
household cleaning services
hairdresser services
bike repair services
kids and seniors care services
Czech charges 15% VAT rate for
Foodstuffs (excluding essential child nutrition);
Pizza – take away
water supplies;
medical equipment for disabled persons;
children’s car seats;
public transport;
newspapers and periodicals;
admission to cultural events, shows and amusement parks;
social housing;
renovation and repair of private houses;
cleaning of private households;
some agricultural supplies;
hotel accommodation;
admission to sport events;
use of sports facilities; social services;
supplies to undertakers and cremation services;
medical and dental care;
You can find details about VAT rules and rates in the Czech VAT law. The specific law is number 235/2004 Col. The basic law is updated and amended every year.
VAT definition and additional information can be found on the web of EU commission.