10 Czech Republic | Commentary

Key data

10 Czech Republic | Commentary

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 registrationCZK 1 million
Distance selling of goods and BTE services, for EU established businesses only, from 1 July 2021€10,000
Intra-EU acquisitionsCZK 326,000
VAT deregistrationTurnover less than CZK 1 million
B. VAT rates
Standard rate21%
Reduced rates15%, 10%
C. VAT return filing periods
Businesses with annual turnover
less than CZK 10 million
Monthly or

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