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The Czech Republic is one of the most natural expansion destinations for Polish businesses thanks to its close proximity, similar business culture, and rapidly growing e-commerce market. However, Czech VAT regulations differ from Polish rules more than many companies expect. Since 2025, new VAT registration thresholds have been in force, and the Czech tax administration has become increasingly effective in verifying foreign sellers.
This guide provides practical information: thresholds, deadlines, authorities, and procedures — without unnecessary generalities.
A Polish company may be required to register for VAT in the Czech Republic even without having a registered office or branch there. What matters is the type and scale of business activity, not the company’s registered address.
If you sell goods or digital services to consumers (B2C) across the EU and your total cross-border turnover does not exceed EUR 10,000, you may continue reporting VAT in Poland through the VAT OSS scheme.
Once this threshold is exceeded, you have two options:
Important: The EUR 10,000 threshold applies collectively across the entire EU. Sales to the Czech Republic, Germany, Slovakia, and other EU countries are combined.
From January 1, 2025, the Czech Republic introduced new local VAT (DPH) registration rules. Two thresholds now apply simultaneously.
If a company exceeds this turnover during a calendar year, it must submit a VAT registration application within 10 business days.
However, the company becomes a VAT taxpayer only from January 1 of the following year.
If the company exceeds this higher threshold, it does not wait until the next year. VAT liability begins the day after exceeding the limit.
| Situation | VAT Registration Required |
|---|---|
| Storing goods in the Czech Republic (own warehouse, fulfillment, FBA) | ✅ Yes, from day one |
| Providing construction or installation services in the Czech Republic | ✅ Yes |
| Organizing fairs, events, or training sessions in the Czech Republic | ✅ Yes |
| Importing goods into the Czech Republic | ✅ Yes |
| Exceeding the B2C distance sales threshold without OSS | ✅ Yes |
| B2B sales under Reverse Charge | ❌ No (VAT is settled by the buyer) |
Registration can be completed remotely — there is no need to travel to the Czech Republic.
All foreign companies without a registered office in the Czech Republic are handled by one tax office in Ostrava:
Finanční úřad pro Jihomoravský kraj
Pracoviště Ostrava – Moravská Ostrava
Jurečkova 940/2
700 39 Ostrava
The Czech tax office has 30 days to issue a decision once a complete application has been submitted.
In practice, the process usually takes between 6 and 10 weeks.
After VAT registration in the Czech Republic, the company receives tax identification numbers.
| Feature | DIČ (Daňové identifikační číslo) | IČ DPH |
| Format | CZ + 8–10 digits | Usually identical to DIČ |
| Purpose | Tax identification, VAT returns | B2B invoices and EU transactions |
| Verification | ARES register | VIES system |
The Czech Republic applies two main VAT rates (locally called DPH):
| VAT Rate | Value | Application |
| Standard | 21% | Most goods and services |
| Reduced | 12% | Food, medicines, books, e-books, hotels |
| Zero | 0% | Exports outside the EU and intra-EU B2B supplies |
Foreign companies registered for VAT in the Czech Republic are generally required to file monthly VAT returns during the first 12 months.
Returns must be submitted by the 25th day of the month following the reporting period.
Example:
All VAT returns must be submitted electronically via the Czech Daňový portál.
Kontrolní hlášení is a detailed VAT report containing invoice-level transaction data.
The Czech tax administration automatically imposes penalties for late filing:
Invoices must comply with the Czech VAT Act (zákon o DPH).
Mandatory elements include:
“Přenesení daňové povinnosti”
In 2026, the Intrastat reporting obligation arises after exceeding:
separately for imports and exports.
If your Czech expenses (logistics, purchases, warehousing) generate excess VAT, you may apply for a refund.
The tax office has 30 days to issue the refund. However, first refund applications from foreign companies almost always trigger a standard document audit.
The Czech tax administration (Finanční správa) actively verifies marketplace sellers and foreign e-commerce businesses.
In 2026, late payment interest is approximately 11–12% annually.
A penalty of 20% of understated tax may apply if the error is identified by the tax authority.
Penalties may reach up to CZK 500,000.
Stopping sales activity does not automatically remove a company from the VAT register.
A formal application must be submitted:
Until an official decision is issued, the company must continue filing zero VAT returns.
Yes. VAT registration is required from the first unit of stock stored in the Czech Republic, regardless of turnover.
Typically between 6 and 10 weeks.
There is no difference. DPH (Daň z přidané hodnoty) is simply the Czech name for VAT.
Yes. Foreign businesses may complete VAT registration remotely without opening a Czech branch or office.
Don’t wait – take advantage of modern accounting, HR, payroll, tax, legal, and insurance services designed to help you achieve your business goals.
Call +48 22 403 40 98, +48 604 501 507
Write to: biuro@efekta.waw.pl
Book your free online consultation – find out how we can support your business!
VAT compliance in the Czech Republic is an ongoing obligation involving monthly VAT returns, Kontrolní hlášení reporting, correct invoicing, and compliance with local deadlines.
For e-commerce businesses, proper VAT compliance is essential for safe expansion into the DACH and CEE markets.
If you need support with VAT registration in the Czech Republic or ongoing DPH compliance, our professional tax advisory services can help you avoid costly mistakes and ensure full compliance with Czech regulations.
The information contained in this article is of a general nature and does not constitute tax advice.
