Those who register for VAT in the Czech Republic also have additional obligations, such as the regular submission of advance VAT returns.
In order to keep the effort for traders in the case of one-off and low sales to other EU countries as low as possible, each EU country has a delivery threshold below which no registration is required.
In the Czech Republic, this threshold is CZK 1,140,000 (approx. € 43,000). Accordingly, online traders who sell to the Czech Republic from other EU member states must apply for a Czech VAT number if the turnover in the Czech Republic reaches CZK 1,140,000 within one calendar year.