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How to reclaim Czech VAT: the 3 available routes
Before filing anything, identify your situation. The recovery mechanism depends on your status in the Czech Republic, not on your country of establishment. Non-EU businesses may additionally need to appoint a fiscal representative in the Czech Republic.
Route 1: EU refund via portal (Directive 2008/9/EC)
This is the standard route for any company VAT-registered in an EU member state that has incurred Czech VAT without being established or registered in the Czech Republic. Conditions for eligibility:
- Be a VAT taxable person in your member state of establishment during the refund period
- Have no seat or fixed establishment in the Czech Republic
- Have not carried out taxable supplies in the Czech Republic that would require local registration
- The expenses must give rise to a right of deduction under Czech rules (not your home country’s rules)
The application is submitted through the electronic portal of your own tax authority (for example, via the HMRC portal in the UK, or the equivalent DGFiP platform in France), which forwards it automatically to the Financial Administration of the Czech Republic.
Route 2: Deduction via local Czech VAT return
If your company is VAT-registered in the Czech Republic (because you hold stock there, make selling DDP in the Czech Republic, or have a fixed establishment), you recover Czech VAT directly in your Czech VAT return. The mechanism is straightforward: when deductible input VAT on purchases (lines 40-41 of the form) exceeds output VAT on taxable sales (lines 1-26), an excess deduction appears on line 63. The tax authority in principle refunds this within 30 days, subject to a possible verification procedure.
Route 3: Non-EU companies (2026 reform)
Until 31 December 2025, companies established outside the EU could only recover Czech VAT if their home country had a reciprocity agreement with the Czech Republic (United Kingdom, Switzerland, Norway, Bosnia-Herzegovina).
Since 1 January 2026, paragraph 83a of the Czech VAT Act removes this reciprocity requirement. Non-EU businesses can now file a refund claim, provided they meet the basic conditions (no local registration, expenses linked to economic activity).
Eligibility conditions for the Directive 2008/9/EC refund
Who can apply?
Four conditions are cumulative to access a refund under Directive 2008/9/EC:
- Be VAT-registered in your member state of establishment during the refund period
- Have no seat, fixed establishment or place of business in the Czech Republic
- Have not made taxable supplies of goods or services in the Czech Republic during the relevant period (except admissible exceptions: transport subject to reverse charge, certain supplies under specific regimes)
- The expenses must be linked to your economic activity and give rise to a deduction right under Czech legislation
Minimum amounts: EUR 400 and EUR 50
The minimum threshold applies to the VAT claimed, not to the total expense amount.
| Refund period | Minimum VAT amount |
|---|---|
| 3 calendar months to less than a full calendar year | EUR 400 |
| Full calendar year (or balance period under 3 months) | EUR 50 |
These amounts are converted into CZK at the exchange rate of the Czech National Bank on the first working day of January of the relevant year.
Step-by-step procedure: Directive 2008/9/EC
Filing via your home portal
The process is handled entirely online from your country of establishment:
- Gather all Czech invoices linked to your business activity (trade fairs, accommodation, fuel, vehicle rental, tolls)
- Check each expense category against Czech deductibility rules
- Log in to your national tax portal with your professional credentials
- Select the Czech Republic as the member state of refund
- Enter the amount in CZK (not EUR) — conversion applies at the Czech National Bank rate of 1 January
- Attach invoices where the unit amount exceeds the thresholds set by the Czech Republic
- Confirm that you have not carried out taxable operations in the Czech Republic during the period
Absolute deadline: 30 September of the following year
The 30 September date is a preclusion deadline. An application filed on 1 October for expenses from the previous year is inadmissible, with no possibility of derogation.
Processing times: 4 to 8 months
The Financial Administration of the Czech Republic has 4 months from receipt of a complete application to notify its decision. This period can be extended to 6 months if the authority requests additional information, or to 8 months if a probationary procedure is opened (detailed document review).
Recovering VAT via the Czech VAT return (registered businesses)
If your company is VAT-registered in the Czech Republic, VAT recovery is integrated into your normal filing cycle. For rates and general VAT rules, see the VAT in the Czech Republic fact sheet.
Deduction lines and excess credit
The Czech VAT return form (DPH) distinguishes: Lines 40-41 (deductible input VAT on purchases received), Lines 1-26 (output VAT on taxable supplies), and Line 63 (result: if deductible input VAT exceeds output VAT, an excess deduction arises).
The return is filed electronically via MOJE dane / EPO or by data box. The filing frequency is monthly for most taxable persons (with a quarterly option for qualifying businesses). The filing deadline is the The 25th of the 2nd month following the reporting period. Read our full guide to the Czech VAT return for deadlines and form requirements.
Refund timeline for the excess credit
Refund of an excess input credit occurs in principle within 30 days of the VAT return filing deadline. This period may be suspended if the Czech tax authority opens a verification procedure, particularly for large amounts or first-time claims.
An important recent development: since 1 January 2025, the right to deduct Czech input VAT is time-limited. The deduction must be exercised before the end of the second calendar year following the year in which the right arose. A purchase made in 2025 must be deducted by 31 December 2027 at the latest. [TO VERIFY against a current official Czech source before publication]
Eligible and excluded expenses
What you can recover
The most common expense categories for international businesses active in the Czech Republic:
- Trade fairs and professional exhibitions: registration fees, stands, equipment
- Business travel: accommodation, transport, vehicle rental
- Fuel: deductible subject to conditions (documented business use)
- Tolls and road charges
- Training and conferences linked to the business activity
- Business services: accounting, legal advice, marketing, IT
- Raw materials and goods intended for resale or production
- Investment assets (machinery, equipment) used for economic activity
- Office or warehouse rental where VAT is charged by the landlord
What you cannot recover
| Category | Reason |
|---|---|
| Insurance | Exempt service, not subject to VAT |
| Financial services (interest, bank charges) | Exempt service |
| Health and education services | Exempt service |
| Entertainment expenses and gifts | Excluded by law (CZK 500 limit per gift [TO VERIFY]) |
| Private-use expenses | No link to economic activity |
| Mixed-use expenses (non-apportioned) | Only the business portion is recoverable |
The 2026 reform: non-EU companies can now claim a Czech VAT refund
This is a structural change. Until 31 December 2025, recovery of Czech VAT by a non-EU company was conditional on a reciprocity agreement between the Czech Republic and the country of establishment. In practice, only four territories qualified: the United Kingdom, Switzerland, Norway and Bosnia-Herzegovina.
Since 1 January 2026, the new paragraph 83a of the Czech VAT Act removes the reciprocity condition. Any company established outside the EU can now claim a Czech VAT refund, provided it meets the substantive conditions (no local registration, expenses linked to economic activity).
Transactions covered by the new mechanism include notably:
- Intra-community acquisitions of goods
- Imports from third countries
- Use of goods subject to the reverse-charge mechanism
The claim window under the new regime: between the 1st day of the 2nd month following the quarter of the transaction and 31 December of the following year.
4 common errors that get claims rejected
In practice, rejected or queried files almost always display one of these four issues.
1. Including expenses not deductible under Czech rules. A file containing restaurant costs or business gifts that exceed local thresholds systematically triggers a request for additional information. Filter before filing.
2. Missing the 30 September deadline. The preclusion is absolute. Set up an annual reminder for every EU country where your teams travel.
3. Confusing the 3 recovery routes. If your company is registered in the Czech Republic (or required to be), the Directive 2008/9/EC procedure does not apply. It is reserved for taxable persons not established in the state of refund. An application filed by a CZ-registered company via this portal will be rejected.
4. Incomplete or non-compliant invoices. The invoice must show: supplier name and VAT number, customer details, issue date, description of goods or services, net amount, VAT rate and VAT amount. A receipt below CZK 10,000 may be accepted in certain cases, but for significant amounts always request a proper invoice. See our guide on invoicing in the Czech Republic for complete invoice requirements.
Need support for VAT refunds in the Czech Republic?
Eurofiscalis manages the complete VAT refund process in the Czech Republic: file preparation, submission via your national portal, follow-up on additional information requests and communication with the Financial Administration of the Czech Republic. For locally registered companies, our teams also cover Czech VAT return filing and management of excess input credits. Learn how to get a VAT number in the Czech Republic.
FAQ
What is the deadline to claim a VAT refund in the Czech Republic?
30 September of the year following the period in which VAT became chargeable. This deadline is absolute: no late application is accepted, even for significant amounts. For DDP sales in the Czech Republic, the question of local registration arises upstream and determines which recovery route applies.
What is the minimum amount for a VAT refund claim in the Czech Republic?
EUR 400 if the refund period covers less than a full calendar year but at least 3 calendar months. EUR 50 if the claim covers a full calendar year or a balance period of less than 3 months. These are minimum amounts of VAT claimed, not of total expenses.
How long does the Czech tax authority take to process a VAT refund?
The Financial Administration of the Czech Republic has 4 months from receipt of a complete claim. If it requests additional information, the deadline extends to 6 months. If a full probationary procedure is opened, it can reach 8 months. For complex or high-value claims, working with a specialist in Czech VAT significantly reduces the risk of delays.
Do I need a fiscal representative to recover Czech VAT?
The Directive 2008/9/EC procedure does not require one: you file via your home member state portal. However, a local representative is useful if the Czech authority requests documents in Czech or if your file is subject to a review. For non-EU companies under the new 2026 mechanism (paragraph 83a), local support is strongly recommended.
Can a company not registered in the Czech Republic recover Czech VAT?
Yes, this is the most common situation. If you have no establishment and no registration obligation in the Czech Republic, you use the Directive 2008/9/EC route. Since January 2026, non-EU companies can also apply under paragraph 83a. Obtaining a Czech VAT number involves separate conditions and ongoing obligations.
What is Directive 2008/9/EC?
Directive 2008/9/EC governs cross-border VAT refunds for taxable persons established in one EU member state that have incurred VAT in another without being registered there. It replaces the former 8th VAT Directive and does not cover companies established outside the EU, which fall under the 13th Directive, now complemented in the Czech Republic by paragraph 83a since January 2026.
Countries concerned
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