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)
Thresholds
CZK 1,140,000 – distance sales threshold.
Distance sales above this threshold require a VAT number in Czech Republic.
€ 0
- If a seller uses a local warehouse (for example Amazon FBA)
- If a seller sells excise goods, such as tobacco or alcohol
- If a seller has acquired goods in the Czech Republic from another EU Member State (except cases where simplification such as triangulation, import/acquisition of goods applies);
- If a seller has delivered goods from the Czech Republic to another EU Member State;
- If a seller has exported goods from the Czech Republic to a third country
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