10 Czech Republic
Updated by Radek Bartů, APOGEO s.r.o.
Key data
Information up to date as at 1 October 2021.
| A. VAT registration and deregistration thresholds |
| VAT registration | CZK 1 million |
| Distance selling of goods and BTE services, for EU established businesses only, from 1 July 2021 | €10,000 |
| Intra-EU acquisitions | CZK 326,000 |
| VAT deregistration | Turnover less than CZK 1 million |
|
| B. VAT rates |
| Standard rate | 21% |
| Reduced rates | 15%, 10% |
|
| C. VAT return filing periods |
Businesses with annual turnover
less than CZK 10 million | Monthly or |
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