Czech republic​

VAT Registration in Czech Republic

The sellers from other EU countries have to register in Czech Republic if they sell goods worth more than CZK 1,000,000 within a calendar year or storage  to Czech Republic. All seller for VAT registration (compulsory or voluntary) or a notification of changes to the registration data must be submitted only electronically.

Required documents

  • Photo ID of all Directors/Shareholders
  • Memorandum and Articles of Association translated into Czech by a Sworn
  • VAT/GST certificate from your country
  • bank account information
  • An original extract from the Company Register
  • Power of Attorney signed by the legal/tax representative of the company
  • Marketplace Selling Screenshots

VAT returns

Czech Republic VAT returns are generally submitted for monthly periods. If the turnover of the taxable person for the preceding calendar year has not reached CZK10 million, the tax­able person may opt for quarterly VAT returns. Newly registered VAT payers, unreliable VAT payers and VAT groups do not qualify as quarterly VAT return filers. VAT returns must be filed within 25 days after the end of the tax period. All VAT returns and other VAT related reports must be submitted electronically.

VAT payment

Czech Republic payment of the VAT liability must be credited to the bank account of the tax authorities within the same time period. VAT liabilities must be paid in Czech crowns. So-called nil returns must be filed if no taxable transactions have taken place in the period.

Deregistration

 If a company does not effect economic activities it is deregistered for VAT. The tax authorities also deregister a VAT payer if it effects only VAT-exempt supplies without credit or if it does not make any supplies within 12 consecutive calendar months without notification of reasons.

A non-established business will be deregistered by the tax authorities if it did not make any taxable supplies or VAT-exempt supplies with credit in the preceding calendar year.