The Czech Republic is gaining more and more importance on the European Amazon market. In this article you’ll find some information about VAT and the different Czech VAT rates that can apply, so you know to which category your goods belong.
VAT? What’s that?
The VAT is a pan-European consumption tax that is assessed on the value of goods and services. All member states of the European Union have their own VAT rate(s) and taxation guidelines. The aim is to ensure a proper taxation of all imports to assure an equal competition.
Like any EU member, the Czech Republic is free to set its own VAT rate as long as it’s not below 15%.
In the following section, you’ll find an overview of the Czech VAT rates and the corresponding products goods and services.
All VAT rates in the Czech Republic
VAT rate Czech Republic – 21% (Standard):
All taxable goods and services that are not displayed below.
VAT rate: 15% (Reduced):
Foodstuffs, non-alcoholic beverages, take away food, water supplies, medical equipment for disabled persons, some domestic passenger transport, some books, admission to cultural events, car seats for children, shows and amusement parks, writers and composers, social housing, renovation and repair of private dwellings, cleaning of private households, some agricultural supplies, hotel accommodation, admission to sporting events, use of sporting facilities, social services, supplies to undertaker and cremation services, medical and dental care, domestic care services, firewood, some pharmaceuticals, some domestic waste collection and street cleaning, treatment of waste and waste water, food provided in restaurants and cafes, cut flowers and plants.
VAT rate in Czech Republic: 10% (Reduced):
Foodstuffs (selected baby food and gluten-free food), newspapers and periodicals, some pharmaceuticals, some books (no e-books).
Value Added Tax Rate of 0% (Zero):
Intra-community and international transport
When is the VAT due in the Czech Republic?
The respective tax authorities in the Czech Republic need to receive the VAT within 15 days after the end of the VAT reporting period (monthly or quarterly).
We created a list with all VAT rates in Europe, including additional information for each and every relevant country.