10 Czech Republic
Updated by Radek Bartů, APOGEO s.r.o.
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|
|Reduced rates||15%, 10%|
|C. VAT return filing periods|
|Businesses with annual turnover |
less than CZK 10 million
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