Updated by Kristýna Bělušová, PKF APOGEO Tax, s.r.o.
Key data (Czech Republic)
Information up to date as at 1 March 2024.
| A. VAT registration and deregistration thresholds |
| VAT registration | CZK 2 million |
| Distance selling of goods and BTE services, for EU established businesses only | €10,000 |
| Intra-EU acquisitions | CZK 326,000 |
| VAT deregistration | Turnover less than CZK 2 million |
|
| B. VAT rates |
| Standard rate | 21% |
| Reduced rate | 12% |
|
| C. VAT return filing periods |
| Businesses with annual turnover below CZK 10 million | Monthly or quarterly (optional) |
|
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Web page updated on 24 Aug 2024 14:58