VAT Atlas · entry № 06 · current as of April 2026
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Czech Republic
Czechia
Member of EU · Czech koruna · code CZStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Czechia.
Standard rate
21%
Reduced 12% food, beverages, water, pharmaceuticals, books, hotels, restaurants
Zero-rated 0% exports, intra-EU supplies
Threshold 2 000 000 CZK ~€80,000
Filing Monthly or quarterly
§ Invoicing rules what you need to know
Tax authority Finanční správa (Financial Administration)
Invoice language Czech
Reverse charge Domestic reverse charge applies to construction services, scrap and waste, and emission allowances. Standard EU intra-Community reverse charge for B2B services.
Digital services B2C digital services to Czech consumers are taxed at 21%. Non-EU providers must use the OSS scheme.
Penalties Late VAT filing triggers an automatic penalty of 0.05% of the tax per day of delay (max 5% of total tax). Repeated non-compliance can result in penalties up to CZK 500,000.
Invoice requirements
- Sequential invoice numbering required
- Both parties’ VAT numbers (DIČ) must be shown
- Invoice must be issued within 15 days of supply
- Tax base, rate, and total VAT must be separately stated
- Invoices must be stored for 10 years
E-invoicing status
Partially mandatory e-invoicing.
B2G mandatory since 2019.
Frequently Asked Questions
What is the standard VAT rate in Czechia?
The standard VAT rate in Czechia is 21%.
What are the reduced VAT rates in Czechia?
12% (Reduced): applies to food, beverages, water, pharmaceuticals, books, hotels, restaurants.
Is e-invoicing mandatory in Czechia?
B2G mandatory since 2019.
What is the VAT registration threshold in Czechia?
The VAT registration threshold in Czechia is 2 000 000 CZK. ~€80,000
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