CZECH REPUBLIC VAT Services

Why do you need VAT Registration in Czech Republic?

The sellers from other EU countries have to VAT registration 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 in Czech Republic (compulsory or voluntary) or a notification of changes to the registration data must be submitted only electronically.

What documents required for VAT registration? 

  • 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 submit 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 VAT registration  payers, unreliable VAT payer and VAT groups do not qualify as quarterly VAT return. VAT returns must file within 25 days after the end of the tax period. All VAT returns and other VAT services relate reports must submit electronically.

Deregistration

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

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

VAT payment

Czech Republic VAT payment must credit to the bank account of the tax authorities within the same time period. VAT liabilities must pay in Czech crowns. So-call nil returns must file if no taxable transactions have taken place in the period.

Payment of VAT must be made at the bank account of the relevant tax office which deals with the tax affairs of the company in question.

Here is a list of the bank accounts solely for VAT payments:

  • Tax Office for Prague  705-77628031/0710
  • Tax Office for the Central Bohemia Region 705-77628111/0710
  • Tax Office for the South Bohemia Region  705-77627231/0710
  • Tax Office for the Pilsen Region 705-77627311/0710
  • Tax Office for the Karlovy Vary Region 705-77629341/0710
  • Tax Office for  the Ústí Region  705-77621411/0710
  • Tax Office for  the Liberec Region  705-77628461/0710
  • Tax Office for the Hradec Králové Region  705-77626511/0710
  • Tax Office for the Pardubice Region  705-77622561/0710
  • Tax Office for  the Vysočina Region  705-67626681/0710
  • Tax Office for the South Moravia Region  705-77628621/0710
  • Tax Office for the Olomouc Region 705-47623811/0710
  • Tax Office for the Moravia Silesia Region 705-77621761/0710
  • Tax Office for the Zlín Region 705-47620661/0710
  • Specialised Tax Office  705-77620021/0710

Here are bank details information to pay VAT – only for companies VAT registered and having not seat in Czech Republic:

  • Name of the beneficiary: Finanční úřad pro Moravskoslezský kraj
  • Address of the beneficiary: Na Jízdárně 3162/3, 709 00 Ostrava 9
  • Name and Address of the Bank: Czech national bank, Na Příkopě 28, CZ – 115 03 Praha 1
  • IBAN: CZ0207100007050077621761
  • SWIFT: CNBA CZPP

The identification code of the VAT payment is always the VAT number of the VAT payer but without the prefix “CZ“.

The Czech Republic Tax Administration does not allow online VAT payments. VAT payments are due according to the deadlines for VAT submissions.