VAT in Czech Republic
The Value Added Tax (VAT) in the Czech Republic is known as Dan z pridane hodnoty (DPH) in their local language.
What are the VAT rates in the Czech Republic?
The VAT rates in the Czech Republic are the following:
- Standard rate: 21%
- Reduced rates: 10% and 15%
Czech Republic has opted for the reduced VAT rates on a number of items allowed by the VAT Directive.
VAT Rates by goods and services in the Czech Republic
The standard VAT rate is 21%. The standard VAT rate generally applies for all goods and services for which no exemption, 0% or one of the reduced VAT rates is foreseen.
The first reduced VAT rate is 15%. This reduced rate applies to certain food products, non-alcoholic beverages, passenger air transport, medical and social care - unless exempted, children's car seats, and funeral services, among others.
In addition, there is a reduced VAT rate of 10%. This reduced rate applies to public transport, certain pharmaceutical and veterinary products, baby food, restaurant and catering services, hairdressing and barber services, water distribution, admission to cultural and sporting events, and hotel accommodation, among others.
Supplies and services at 0% are the standard supplies, such as exports or intra-Community supplies.
Finally, some supplies are VAT exempt, such as health services, public education, and financial services, among others.
For a precise confirmation of the VAT rate applicable to your product or service in the Czech Republic, we recommend that you contact us.
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Foodstuff15%
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Water supplies10%
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Pharmaceutical products10% and 15%
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Medical equipment for disabled persons15%
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Children´s car seats15%
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Passenger transport10%
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Books10%
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Books on other physical means of support10%
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Newspapers10%
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Periodicals10%
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Admission to cultural services (theatre, etc)10%
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Admission to amusement parks10%
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Pay TV / cable21%
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TV licenses21%
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Writers / composers15%
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Hotel Accommodation10%
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Restaurant and catering services10%
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Restaurants10%
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Medical and dental careExempt and 15%
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Repair of shoes and leather goods10%
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Repair of clothing and household linen10%
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Hairdressing10%