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VAT in the Czech Republic: Key VAT Information
VAT · Czech Republic

VAT in the Czech Republic:
Key VAT Information

Standard rate 21 %
Currency CZK
Local name DPH (Daň z přidané hodnoty)
Tax authority Finanční správa České republiky

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Reference guide

VAT in the Czech Republic

Eurofiscalis · Tax reference

Up-to-date edition · April 2026

The essentials

Foreign businesses expanding into the Czech Republic may need to register for Czech VAT, known as DPH, and issue invoices with a Czech VAT number.

The Czech Republic applies 21% standard VAT and a reduced rate of 12%.

A Czech VAT representative can help manage VAT registration, VAT returns, EC Sales Lists, Intrastat declarations and VAT recovery.

Tax data

Rates, thresholds & obligations

Everything you need to anticipate your VAT obligations in Czech Republic.

Fiscal identity · VAT

Czech Republic

21% Standard rate
  • Standard rate 21 %
  • Reduced 12 %

Identity

Local name
DPH (Daň z přidané hodnoty)
Number format
CZ12345678
Tax authority
Finanční správa České republiky
Currency
CZK

Returns

VAT frequency
Monthly
Filing deadline
The 25th of the 2nd month following the reporting period
Intrastat deadline
The 12th of the month following the period

Thresholds

Distance sales (OSS)
10,000 €
Intrastat — dispatch
CZK 15,000,000
Intrastat — arrival
CZK 15,000,000

Penalties

Late filing
0.05% of the amount due per day of delay
Late payment
CNB repo rate + 8 points per year
ESL list
Up to CZK 50,000 (≈ €2,000)

Last updated: April 2026

VAT calculator

Work out a net or gross price

Convert net ↔ gross using the VAT rates in Czech Republic.

VAT rate

VAT Calendar

Filing deadlines

Once registered for VAT in the Czech Republic, foreign businesses must follow a filing calendar covering periodic VAT returns and control statements, the EC Sales List and Intrastat statements, and OSS declarations for e-commerce.

VAT returns
  • VAT return Czech VAT returns are generally filed monthly or quarterly depending on the taxpayer profile.
  • Control statement Foreign businesses may also need to submit a VAT control statement alongside their periodic returns.
ESL & INTRASTAT
  • EC Sales List Foreign businesses making intra-Community supplies must file periodic EC Sales Lists.
  • Intrastat Intrastat returns may also be required for goods moved within the EU.
OSS & IOSS
  • OSS The OSS threshold for intra-Community B2C distance sales is €10,000.

Related articles

Official links

FAQ

Frequently asked questions

Everything you want to know about VAT in Czech Republic.

What is the standard VAT rate in the Czech Republic?

The standard VAT rate in the Czech Republic is 21%.

What is DPH in the Czech Republic?

DPH is Czech VAT, administered by the Czech Financial Administration and applied to taxable supplies of goods and services.

Does OSS apply in the Czech Republic?

Yes. OSS applies to EU B2C distance sales above €10,000 in annual EU-wide turnover.

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