This guide is for e-commerce companies that sell online via web-stores or at marketplaces to Czech consumers.
Web: Czech Republic’s Tax Agency
VAT Standard rate
21%
VAT Reduced rate
15%
- Foodstuffs (excluding essential child nutrition and gluten-free food)
- Non-alcoholic beverages
- Take away food
- Water supplies
- Medical equipment for disabled persons
- Children’s car seats
- Some domestic passenger transport
- Admission to cultural events, shows and amusement parks
- Writers and composers
- Social housing
- Renovation and repair of private dwellings
- Cleaning of private households
- Some agricultural supplies
- Hotel accommodation
- Admission to sporting events
- Use of sporting facilities
- Social services
- Supplies to undertaker and cremation services
- Medical and dental care
- Domestic care services
- Firewood; some pharmaceuticals
- Some domestic waste collection and street cleaning
- Treatment of waste and waste water
- Food provided in restaurants and cafes
- Cut flowers and plants for decorative use
- Writers, composers and food production
10%
- Foodstuffs (selected baby food and gluten-free food)
- Newspapers and periodicals
- Some pharmaceutical products
- Some books (including e-books)
See the summary of the EU VAT rates
Thresholds
From the 1st July 2021, the distance selling thresholds were withdrawn and replaced by a unified threshold of EUR10,000 for all EU members.
In other words, VAT should be charged at the VAT rate of the customer’s country of residence by companies whose annual taxable cross-border turnover is over EUR 10,000.
Deductible VAT
If goods or services were used to make taxable supplies in Czech, VAT in input invoices might be credited. Examples include:
- VAT paid at custom clearance with your EORI number
- VAT paid to Czech suppliers