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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.

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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.

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