VAT in the Czech Republic 2026
VAT in the Czech Republic operates as a value-added tax ( DPH) . For a Polish company, it can be relevant for sales to the Czech Republic, Czech warehousing, imports, B2B services, e-commerce, assembly, or transactions that cannot be settled through reverse charge.
In 2026, the standard VAT rate in the Czech Republic is 21%, and the reduced rate is 12%. However, the rate itself is just the beginning: you need to determine the place of taxation, the status of the buyer, whether VAT registration, whether B2C sales can be settled through VAT OSS declarations, and how to account for imports and foreign VAT declarations.
When does a foreign company have to settle VAT in the Czech Republic?
A foreign company may be required to settle VAT in the Czech Republic even without a registered office, branch, or employees. The key factor is the place of taxation and whether the Czech buyer can settle VAT.
The goods are in the Czech Republic
A sale from a Czech warehouse may be a local sale in the Czech Republic, especially in the case of B2C or a buyer without the obligation to settle VAT.
The service takes place in the Czech Republic
This applies in particular to services related to real estate, assembly, installation, events or services outside the general rule.
OSS or reverse charge not working
If the buyer does not settle VAT and the sale does not fall within the OSS, Czech registration may be required from the first transaction.
Threshold 2,000,000 CZK
The CZK 2,000,000 threshold is primarily relevant for taxpayers based in the Czech Republic. For non-residents, the obligation may arise from the first transaction taxed in the Czech Republic if the purchaser does not settle the VAT.
VAT registration in the Czech Republic – when is a Czech VAT number needed?
Foreign VAT registration is necessary when a company conducts a transaction taxable in the Czech Republic and must independently settle Czech VAT. The mere fact of selling to a Czech customer is not decisive. When analyzing VAT, it's worth comparing the rules for general VAT registration in the Czech Republic with the information for entities without a registered office in the Czech Republic.
Most common reasons for registration
- sale of goods from a warehouse in the Czech Republic,
- local sales in the Czech Republic,
- sales to consumers outside the OSS,
- delivery with assembly or installation,
- import to the Czech Republic and subsequent local sale,
- sales at fairs or events in the Czech Republic.
Competent authority
For entities without a registered office or permanent establishment in the Czech Republic, the Tax Office for the Moravian-Silesian Region is responsible. It's also worth checking email and service agent obligations.
Transaction analysis
Check tax place, buyer status, reverse charge, OSS and warehouse.
Taxpayer status
Separate full VAT registration from VAT identified person status.
Documents
Prepare company details, business description, registration documents and justification for the application.
Application
Submit the form to the appropriate office, with your contact details and email address.
DIČ
After registration, the number is used on invoices, declarations and in communication with the office.
Post-registration process
Set up declarations, kontrolní hlášení, payments, corrections and document archive.
Do you need a Czech VAT / DIČ number?
Before registration, we will check whether it is really necessary, whether reverse charge or OSS works and what obligations will begin after obtaining the number.
VAT returns in the Czech Republic 2026
After registering for VAT, a foreign company must prepare for ongoing reporting obligations. The Czech system includes the Czech VAT declaration, VAT control , and VAT reporting.
VAT declaration
Settlement of output and input VAT, domestic, cross-border and import transactions.
VAT audit report
Detailed data from tax documents. Requires consistency of invoices, VAT numbers, and amounts.
Summary information
For selected intra-Community transactions, including B2B supplies of goods and services in the EU.
Term after term
VAT declarations and payments are most often linked to the deadline of the 25th day after the end of the settlement period.
Electronic shipping
Declarations and reports are submitted electronically, including via the MOJE daně system or other tax administration channels.
Do you have DIČ and Czech VAT reports?
We help in the preparation of the DPH, control plans, reports, corrections and payment calendar.
Reverse charge in the Czech Republic – when does it work?
Reverse charge means that the buyer, not the foreign seller, settles VAT. In B2B transactions, it can reduce the requirement for local VAT registration, but it is not automatic.
Taxenlight advises
Reverse charge isn't just a formula on an invoice. First, verify the taxable place, the buyer's status, and the type of service, and only then issue an invoice without Czech VAT. It's also helpful to verify the contractor's VAT number in VIES.
Import of goods to the Czech Republic and deferred import VAT
Importing goods to the Czech Republic requires analysis of customs clearance, importer, documents, Czech import VAT, right of deduction and further sale.
Who is the importer?
The importer's details in the customs documents should match the entity that wants to settle or recover VAT.
What happens to the goods?
Local sales in the Czech Republic are different, onward delivery to the EU is different, and B2C sales of imported goods are different.
Deferred VAT import
Do not automatically assume that every foreign company can declare import VAT instead of paying it at customs.
VAT refund from the Czech Republic for foreign companies
A foreign company can recover VAT paid in the Czech Republic if it incurs business-related expenses there and does not conduct local transactions requiring VAT registration. The Czech portal describes the VAT refund procedure from the Czech Republic, and the Tax Administration publishes separate information on refunds for EU companies.
VAT refunds must be distinguished from deducting VAT in Czech tax returns. A VAT-registered company typically recovers the tax through its declaration. An unregistered company may use the refund procedure if it meets the conditions.
When might a return be problematic?
When the invoice is incorrect, VAT was charged despite the reverse charge, the expense is unrelated to the business or the company should have registered for VAT in the Czech Republic.
VAT e-commerce in the Czech Republic – OSS, IOSS and B2C sales
For B2C sales to Czech consumers, OSS can be important. The procedure helps settle selected sales in one member state, but it does not replace local registration in every model. Czech public services also describe a VAT return for users of the One Stop Shop OSS scheme.
B2C Sales from Poland
It may cover classic distance selling to consumers in the Czech Republic if the company meets the conditions of the procedure.
Imported goods
It can simplify VAT for low-value shipments, but does not replace all customs duties.
OSS may not be enough
Once the goods are in the Czech warehouse, local sales from the stock require a separate VAT analysis.
Do you sell B2C to the Czech Republic and use OSS?
We will check which transactions can go through OSS and which require local registration, DIČ or separate reporting.
Storage of goods in the Czech Republic and VAT
The Czech warehouse is one of the most significant risk points. If the goods are already in the Czech Republic and are sold to local customers, the transaction may be treated differently than a standard shipment from Poland.
Movement of goods
It is necessary to determine when the goods arrive in the Czech Republic and whether there is a movement of own goods.
Sale from stock
For B2C or non-VAT buyers, local registration may be necessary.
Data for declaration
Warehouse data must be included in the declaration, control and VAT records.
Taxenlight advises
If you use fulfillment in the Czech Republic, start with a goods flow map: where it comes from, where it is stored, who buys it and with what VAT number you issue an invoice.
Tax penalties and risks in the Czech Republic
VAT risks in the Czech Republic extend beyond non-payment of tax. For non-residents, registration, reverse charge, tax inspection, import, and the correct VAT refund process are particularly important.
No registration
The company carries out a transaction taxable in the Czech Republic, but does not obtain DIČ and does not report VAT.
Incorrect reverse charge
The seller assumes that the buyer settles the VAT even though the conditions are not met.
Kontrolní hlášení
An error in the VAT number, date, amount or classification of a transaction may require correction or a response to a request.
Incorrect VAT rate
The company applies 12% without a base or charges Czech VAT where reverse charge is in effect.
Import VAT
The importer does not agree with the entity that wants to deduct VAT in its customs documents.
VAT refund
The company submits a reimbursement application even though it should be registered in the Czech Republic.
Practical VAT scenarios in the Czech Republic for Polish companies
VAT obligations in the Czech Republic are best analyzed based on specific sales models. The same company may operate via reverse charge in one scenario and require DIČ in another.
B2B consulting service
In many cases, VAT will be settled by the Czech buyer. It's important to verify the VAT number and the nature of the service.
Goods from the Czech warehouse
When selling locally to consumers or entities that do not settle VAT, a registration obligation may arise.
Assembly or installation
The place of taxation may be the Czech Republic. The status of the buyer determines whether reverse charge applies.
Import and resale
You need to check the import VAT, customs documents, right of deduction and subsequent sales invoice.
B2C online store
OSS can help with mail order sales from Poland, but does not solve sales from Czech stock.
Marketplace and fulfillment
The platform may change the reporting method, but it does not always exempt the seller from local VAT obligations.
Not sure if you need to register a Czech VAT number?
We'll discuss warehousing, import, OSS, reverse charge, 21% and 12% rates, VAT registration, and declarations. After our conversation, you'll know where risks arise and what processes to implement.
VAT Czech Republic 2026 – key conclusions
VAT in the Czech Republic requires analysis not only of rates, but also of the sales model, place of taxation, buyer status, registration, import, OSS and reporting after obtaining DIČ.
21% is the starting point
The standard rate is 21% and the reduced rate is 12%, but you must first determine whether the transaction is subject to Czech VAT.
A non-resident has other risks
The threshold of CZK 2,000,000 does not automatically protect foreign companies from registration from the first transaction.
DIČ means process
The Czech VAT number triggers declarations, kontrolní hlášení, payments, corrections and correspondence with the office.
FAQ: VAT in the Czech Republic 2026
Frequently asked questions about DPH, DIČ, 21% and 12% rates, VAT registration, reverse charge, declarations, OSS, warehouse and import.
How much is VAT in the Czech Republic in 2026?
In 2026, the standard VAT rate in the Czech Republic is 21%. In addition, a reduced VAT rate of 12% applies to selected goods and services.
What does DPH mean in the Czech Republic?
DPH is Czech VAT, or daň z přidané hodnoty. In practice, it is value-added tax settled in the Czech Republic.
Does a Polish company have to register for VAT in the Czech Republic?
Not always. Registration may be necessary if a company conducts a taxable transaction in the Czech Republic and cannot transfer VAT settlement to the buyer through reverse charge or settle the sale through OSS.
Does the CZK 2,000,000 threshold apply to a foreign company?
The CZK 2,000,000 threshold applies primarily to taxpayers based in the Czech Republic. For non-residents, the registration obligation may arise from the first transaction taxed in the Czech Republic.
What is DIČ?
DIČ is a Czech tax identifier used for tax settlements, including VAT. After VAT registration, a company uses it on invoices and declarations, among other things.
When does reverse charge work in the Czech Republic?
Reverse charge may work in selected B2B transactions when the Czech buyer is a VAT payer or a VAT-identified person and, according to Czech rules, he is the one who settles the tax.
What is kontrolní hlášení?
The VAT Audit Report is a Czech VAT audit report. It does not replace a VAT return and serves to provide detailed data from tax documents.
How often are VAT returns filed in the Czech Republic?
Czech VAT can be settled monthly or quarterly. In practice, VAT declarations and payments are often due on the 25th day after the end of the accounting period.
Does OSS replace VAT registration in the Czech Republic?
OSS can replace local registration for selected B2C sales, but it does not work for every model, especially for Czech warehouse, local sales and import.
Does a warehouse in the Czech Republic mean that VAT registration is required?
A warehouse in the Czech Republic often requires VAT registration, especially when a company sells goods from Czech stock to consumers or entities that do not pay tax as buyers.
Can a foreign company recover VAT from the Czech Republic?
Yes, a foreign company may be entitled to a VAT refund from the Czech Republic if it meets the conditions of the refund procedure and was not required to register for VAT locally.
Does importing goods to the Czech Republic require VAT registration?
Not every import automatically triggers VAT registration, but import into the Czech Republic and subsequent local sale may trigger VAT obligations.
