VAT Number Czech Republic: Registration, Documents and Obligations

When is VAT registration mandatory in the Czech Republic?

The Czech Republic applies a zero threshold for non-established businesses. Unlike resident Czech companies (who register once turnover exceeds 2,000,000 CZK, approximately 80,000 EUR), a foreign company must register from the very first taxable operation.

Registration becomes mandatory when your business:

• Sells goods or supplies services in the Czech Republic where Czech VAT is due and reverse charge does not apply
• Stores goods in a Czech warehouse for sale or fulfilment (including Amazon FBA or 3PL operators)
• Imports goods into the Czech Republic for onward sale
• Makes B2C supplies to Czech consumers (distance-selling rules or OSS do not eliminate the local registration if Czech VAT is owed directly)
• Carries out construction work or installs equipment that constitutes a taxable supply

Reverse charge: when it applies and when it does not

Reverse charge (autoliquidation) applies when your customer is a VAT-registered Czech business, known as a plátce DPH. In that scenario, your customer accounts for the Czech VAT and you avoid a local registration obligation for that specific supply.

The mechanism does not apply to:

• B2C supplies (private individuals or non-VAT-registered customers)
• Supplies to Czech businesses that are exempt from VAT (non-plátce)
• Certain goods and services explicitly excluded from the mechanism under Czech law

How to register for VAT in Czech Republic: step-by-step

Step 1: Determine your competent tax office

Non-established foreign companies file with the Tax Office for the Moravian-Silesian Region (Finanční úřad pro Moravskoslezský kraj). This is a centralised office handling all non-resident VAT registrations, regardless of where in the Czech Republic your activities take place.

Step 2: Prepare your documents

The standard document pack for a foreign company:

• Completed VAT registration application (in Czech)
• Certificate of incorporation or extract from the commercial register of your home country, with a certified Czech translation
• Certificate of VAT registration in your home country
• Bank account confirmation
• Contracts, purchase orders or invoices demonstrating your Czech taxable activity (first triggering operation)
• Power of attorney if a representative is filing on your behalf

Step 3: Submit via the correct channel

Applications are submitted electronically:

• Daňový portál (tax portal, daně.gov.cz): standard route for EU companies that do not hold a Czech data box
• Datová schránka (data mailbox): mandatory channel for entities that have one; provides a secure, date-stamped submission trail

The application must be completed in Czech. Professional assistance from a VAT agent is strongly recommended to avoid rejections due to translation errors or missing annexes.

Step 4: Receive your DIČ

The Czech tax authority issues the DIČ within approximately 30 days of receiving a complete application. The format is CZ followed by 8 to 10 digits (e.g., CZ12345678 for an 8-digit number, CZ123456789 for 9 digits, CZ1234567890 for 10 digits). Once issued, your DIČ is automatically published in the VIES EU database.

Step 5: Retroactive registration

Missed the 10-working-day deadline? Retroactive registration is possible but requires date-stamped proof of your first taxable operation (signed contract, delivery note, invoice with date). The earlier date will be used as your registration start point, triggering back-filing obligations for all periods since that date.

VAT rates in the Czech Republic

The two-rate structure (21% and 12%) has been in force since January 2024, when Czechia consolidated three previous rates into two. Before that reform, the Czech Republic operated three rates (21%, 15%, 10%). If you issue invoices that straddle 2023/2024, ensure your accounting applies the correct historical rate.

VAT on invoices to Czech clients

Every VAT invoice you issue to Czech customers must include the mandatory fields set out in our guide to invoicing in the Czech Republic:

• Your Czech DIČ number
• The customer's DIČ (for B2B supplies where reverse charge applies)
• Date of taxable supply and date of invoice
• Description of goods or services sufficient to identify the transaction
• Unit price and applicable VAT rate
• Total VAT amount in CZK
• For reverse-charge supplies: the mention "reverse charge" and a reference to the applicable provision

For domestic payments to Czech suppliers or to the Finanční správa itself, the payment reference is the DIČ without the CZ prefix (numerical part only). Using the full CZ-prefixed number as a payment reference is a common operational error that delays credit allocation.

Filing obligations after registration

Once registered, your business must comply with a set of recurring declarations, all due on the 25th of the following month:

If your business also conducts intra-EU trade, you must additionally file Intrastat in the Czech Republic declarations and EC Sales Lists when applicable thresholds are met.

Kontrolní hlášení: what it is and why it matters

The kontrolní hlášení is a Czech-specific anti-fraud reporting obligation. Every month, you must file a detailed transaction-level report listing all your Czech VAT invoices: both issued and received. The tax authority cross-checks both sides of each transaction.

If the Czech tax authority sends a query about your kontrolní hlášení, you have a 5-working-day response window. Missing that window triggers automatic fines. This is not a filing most businesses can manage without local VAT support.

Fiscal representative in the Czech Republic

For companies established in an EU member state: a fiscal representative is not legally mandatory. You can register and manage Czech VAT compliance directly, or appoint an accredited VAT agent.

For companies established outside the EU: a fiscal representative in the Czech Republic is legally mandatory under Czech law. The representative assumes joint liability for Czech VAT obligations and must hold a Czech business registration. You cannot register for Czech VAT without one.

VAT refund in the Czech Republic

If you are VAT-registered in the Czech Republic and incur input VAT on Czech purchases (goods, services, import), you can deduct it against your output VAT liability. A credit balance is refunded by the tax authority, in principle within 30 days of the VAT return due date. In practice, the Finanční správa may open a verification procedure that extends this timeline significantly. For a step-by-step walkthrough, see our guide to VAT refund in the Czech Republic.

Non-registered EU businesses that incur Czech VAT without having a local registration obligation can apply for an 8th Directive VAT refund via their home-country tax portal. The annual deadline is 30 September of the year following the year in which the VAT was incurred.

Penalties for non-compliance

Czech VAT penalties are among the more structured in the EU: Read our guide to the Czech VAT return.

• Non-filing fine: up to 300,000 CZK per unfiled return
• Late payment interest: 0.05% per day on unpaid VAT
• Authorised representative obligation (2025): 1,000 CZK/day for failure to designate a representative or provide an email address
• Kontrolní hlášení failures: automatic fines for late submission or failure to respond to authority queries within 5 working days