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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.

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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