A Czech VAT number can be issued not only to businesses from EU member states, such as England, but also to companies based in the USA, Hong Kong and offshore jurisdictions.
Czech law recognises two forms of VAT registration: mandatory and voluntary. Any entity whose turnover exceeds CZK 1 million over 12 consecutive months must register. Since 2013, this obligation has been extended to further cases (for example, where a company merges with a VAT-registered company, the merged company must also register as a VAT payer). An entity that does not meet the conditions for mandatory registration but carries out economic activity as defined by law may opt to register voluntarily. Voluntary registration is particularly worthwhile for businesses whose customers are VAT payers, or which buy goods and services at a higher VAT rate and resell them at a lower one. It may also pay off for those supplying goods and services to VAT payers established outside the EU, or to partners in construction, passenger transport and accommodation.
VAT registration is labour-intensive and can take some time. Every aspect of your economic activity must be documented, numerous forms and documents completed, and communication maintained with all the authorities involved, including the tax office, the trade licensing office and the companies register. We manage the entire Czech VAT registration process for our clients, making it quick and easy to obtain every document, apostille, confirmation and form required.
The registration process takes 5–6 weeks.
Following registration, we provide a complete range of accounting and tax services, starting from EUR 50 per tax return.
Living With a Czech VAT Registration
Obtaining a Czech VAT number is an important milestone for a foreign company, but it also marks the start of ongoing obligations. Czech VAT rules are detailed, and the tax authorities expect accurate and timely reporting. Understanding what lies ahead helps you organise your business so that compliance becomes routine rather than a burden.
Regular Reporting
A VAT-registered business in the Czech Republic files periodic VAT returns. In addition, it may need to submit a control statement, which provides detailed information about individual transactions, and an EC sales list where it makes supplies to businesses in other EU member states. These reports are filed electronically, and the information in them must be consistent.
Invoicing Requirements
Invoices issued by a VAT payer must contain certain information, such as the VAT numbers of the supplier and customer where applicable, the date of the taxable supply and the VAT rate applied. Errors on invoices can cause problems for your customers when they claim VAT deductions, so accurate invoicing is important for your business relationships as well as for compliance.
Practical Tips for Foreign Companies
- Keep a clear record of all Czech transactions, separate from other countries
- Check whether reverse charge rules apply to particular supplies
- Make sure your bank details are registered correctly with the tax authorities
- Respond promptly to any queries from the tax office
- Monitor changes in rates and rules
Communication With the Authorities
Czech tax authorities communicate in Czech, and many filings are made through electronic systems. Foreign companies often appoint a local representative or accountant to handle communication and ensure that deadlines are met.
Ending a Registration
If your Czech activities come to an end, deregistration also needs to be handled properly. Leaving a dormant registration in place can still create reporting obligations.
Contact eTuls if your company needs a Czech VAT registration or help with ongoing returns and control statements. We will take care of the formalities so that you can focus on doing business.
| Registrácia DPH Slovensko | |
|---|---|
| PLATCA - PLATITEĽ | |
| § 4 ods. 1 | povinný platca |
| § 4 ods. 2 | dobrovoľný platca |
| § 4 ods. 3 | nadobudnutie podniku platca |
| ZAHRANIČNÁ OSOBA - PLATITEĽ | |
| § 5 ods. 1 | Zahraničná osoba činnosť v tuzemsku okrem dovozu tovaru |
| § 6 ods. 1 | Zahraničná osoba dovoz tovaru zásielkovým predajom - povinná nad 35 000€ |
| § 6 ods. 2 | Zahraničná osoba dodanie tovaru zásielkovým predajom na osobnú spotrebu a je predmetom spotrebnej dane - povinná pred dodaním |
| § 6 ods. 3 | Zahraničná osoba dovoz tovaru zásielkovým predajom - dobrovoľna pred 35 000€ |
| § 6a | zmena zo zahraničnej osoby na tuzemskú osobu - povinná - stáva sa platcom podľa § 4 |
| ...................... | IDENTIFIKOVANÁ OSOBA |
| § 7 ods. 1 | tuzemská osoba nadobúda tovar z iného členského štátu nad 14 0000€ v kalendárnom roku - povinná |
| § 7 ods. 2 | tuzemská osoba nadobúda tovar z iného členského štátu - dobrovoľná |
| § 7a ods. 1 | tuzemská príjemcom služby - povinná pred prijatím služby |
| § 7a ods. 2 | tuzemská dodáva služby - povinná pred dodaním služby |
| Registrace DPH v Česku | |
|---|---|
| PLÁTCE DPH | |
| § 6 ods. 1 | Povinný plátce |
| § 6 ods. 2 | Dobrovolný plátce |
| § 6b ods. 1 písm a) | Privatizace plátce |
| § 6b ods. 1 písm b) | Obchodní závod nabytí plátce |
| § 6b ods. 2 | Přeměna osoby plátce |
| ZAHRANIČNÍ | |
| § 6c ods. 1 | Tuzemská osoba přeshraniční dodání do tuzemska ze zahraniční provozovny plátce |
| § 6c ods. 2 | Zahraniční osoba dodání zboží do tuzemska nebo dodání služby s místem plnení v tuzmensku |
| § 6c ods. 2 | Zahraniční třístranní obchod |
| JINÉ | |
| § 6d | Skupina |
| § 6e ods. 1 | dědic pokračuje v uskutečnování činnosti |
| IDENTIFIKOVANÁ OSOBA | |
| § 6g | tuzemská osoba pořizuje zboží z jiného členského státu křome transitního obchodu |
| § 6h písm a) | tuzemská osoba přijetí plnení s místem plnení v tuzemsku - služby |
| § 6h písm b) | tuzemská osoba přijetí plnení s místem plnení v tuzemsku - zboží s instalací montáží |
| § 6h písm c) | tuzemská osoba přijetí plnení s místem plnení v tuzemsku - zboží soustavami sítěmi |
| § 6i | tuzemská osoba poskytnutí služby s místem v jiném členském státe |
| § 6k | osoba v tuzemsku bude pořizovat zboží z jiného členského statu |
| § 6l | detto § 6h a § 6i v budoucnu |