Home > Resources > Manuals >
This is some text inside of a div block.

Chapter 4 of

VAT Returns in the Czech Republic

Value Added Tax (VAT)
Local Language:
Daň z přidané hodnoty (DPH)
czech republic_viewczech republic flag
VAT Rates
Standard rate
21%
Reduced rate
12%

Frequency of VAT Returns in Czech Republic

The standard frequency of filing of the periodic VAT returns is monthly. However, tax authorities may authorize a quarterly reporting period depending on the annual turnover and other conditions:

Frequency of filing:

  • Monthly
    Standard reporting period
  • Quarterly
    Agreed by the tax office upon request. The conditions are the following: the turnover for the immediately preceding calendar year did not exceed CZK 10,000,000; the taxpayer is not an unreliable VAT payer; the taxpayer is not a VAT group; and the taxpayer announces the change of tax period to the tax authority until the end of January of the respective calendar year.

Due Date of Czech VAT Returns

The deadline to submit the Czech VAT return is the 25th day of the month following the reporting period.

Find here the tax calendar.

Latest news

luxembourg city view

Luxembourg Clarifies VAT Treatment of Photovoltaic Installations

Luxembourg's VAT authority has published a Circular clarifying when operators of solar panel installations become taxable persons, when they can deduct input VAT, and how the small enterprise franchise applies.

norway city view

E-Invoicing in Norway: Complete Guide

Understand e-invoicing requirements in Norway, the role of the Peppol network, and how Marosa helps businesses send compliant e-invoices.

hungary city view

Hungary VAT Compliance: Key Changes 2026

Hungary VAT compliance changes for 2026: new VAT forms, enhanced reporting requirements and the phase-out of ÁNYK.

slovakia city view

E-Invoicing in Slovakia: Complete Guide

Slovakia's e-invoicing mandate starts 1 January 2027, with a proposed grace period to 31 March 2027. Learn the rules, timelines, and what your business must do now.

E-Invoicing in Romania: Complete Guide

E-invoicing and e-reporting mandates in Romania. Discover the 2026 Romanian RO e-Factura updates.

london view

UK Temporary 5% VAT Rate on Children's Meals and Family Attractions During Summer 2026

The UK government has introduced a temporary 5% VAT rate on children's meals, cinema and theatre tickets, and family attraction admissions from 25 June to 1 September 2026. Find out what businesses need to know.

portugal city view

Portugal Introduces VAT Grouping from July 2026: What Businesses Need to Know

Learn who qualifies, how the consolidated group declaration works, and what corporate groups should do to prepare for Portugal's new VAT group regime.

ireland city view

Ireland VAT Rates: 2026 Changes

Ireland's Budget 2026 cuts VAT on restaurants, catering and hairdressing to 9% from 1 July 2026.

european union flag

EU Removal of Customs Duty Relief for Low-Value Consignments

The EU's €150 customs duty exemption ends 1 July 2026. Learn how the new €3 per-item charge affects eCommerce sellers, marketplaces and consumers.

latvia city view

Latvia VAT Rate Changes on Food by July 2026

Latvia will apply a temporary 12% reduced VAT rate on essential foodstuff by July 2026.