VAT Number Verification for Czech and EU Businesses

• Austrian VAT numbers: Start with "Country code AT," followed by the letter "U" and 8 digits. Example: ATU12345678.

• Belgian VAT numbers: Start with "Country code BE" and have 10 digits. Example: BE1234567890.

• Bulgarian VAT numbers: Start with "Country code BG" and have either 9 or 10 digits. Examples: BG123456789 or BG1234567890.

• Cyprus VAT numbers: Start with "Country code CY," followed by 8 digits and 1 capital letter. Example: CY12345678X.

• Czech VAT numbers: Start with "Country code CZ" and have 8, 9, or 10 digits. Examples: CZ12345678 or CZ123456789 or CZ1234567890.

• German VAT numbers: Start with "Country code DE" and have 9 digits. Example: DE123456789.

• Danish VAT numbers: Start with "Country code DK" and have 8 digits. Example: DK12345678.

• Estonian VAT numbers: Start with "Country code EE" and have 9 digits. Example: EE123456789.

• Greek VAT numbers: Start with "Country code EL" and have 9 digits. Example: EL123456789.

• Spanish VAT numbers: Start with "Country code ES" followed by 1 capital letter and 8 digits or 2 capital letters and 7 digits. Examples: ESX12345678 or ESXX1234567.

• Finnish VAT numbers: Start with "Country code FI" and have 8 digits. Example: FI12345678.

• French VAT numbers: Start with "Country code FR" and have 2 letters and 8 digits or 1 letter and 9 digits. Examples: FRXX12345678 or FRX123456789.

• Croatian VAT numbers: Start with "Country code HR" and have 11 digits. Example: HR12345678910.

• Hungarian VAT numbers: Start with "Country code HU" and have 8 digits. Example: HU12345678.

• Irish VAT numbers: Start with "Country code IE" and have a combination of 8 or 9 letters or digits. Examples: IE1X23456X or IE1234567XX.

• Italian VAT numbers: Start with "Country code IT" and have 11 digits. Example: IT12345678910.

• Lithuanian VAT numbers: Start with "Country code LT" and have 9 or 12 digits. Examples: LT123456789 or LT123456789123.

• Luxembourg VAT numbers: Start with "Country code LU" and have 8 digits. Example: LU12345678.

• Polish VAT numbers: Start with "Country code PL" and have 10 digits. Example: PL1234567890.

• Portuguese VAT numbers: Start with "Country code PT" and have 9 digits. Example: PT123456789.

• Romanian VAT numbers: Start with "Country code RO" and have a minimum of 2 and a maximum of 10 digits. Examples: RO12 or RO1234 or RO1234567890.

• Swedish VAT numbers: Start with "Country code SE" and have 12 digits. Example: SE123456789123.

• Slovenian VAT numbers: Start with "Country code SL" and have 8 digits. Example: SL12345678.

• Slovakian VAT numbers: Start with "Country code SK" and have 10 digits. Example: SK1234567890.

• Northern Ireland VAT numbers: Start with "Country code XI" and have a combination of letters and digits. Examples: XIXXXX12 or XIX123456789 or XI123XXXX1

EU VAT numbers of any country can be verified online and free on this website. You only need to choose the EU VAT country code and enter the VAT number of any Company registered in EU.

Entrepreneurs and businesses must pay VAT in the Czech Republic under two circumstances. The first is if the business’ annual turnover exceeds CZK 2 million. The other is when assets are gained via privatization, merger, or the sale of a company. Either of these instances requires VAT registration. Some might also choose to voluntarily register as a VAT payer, which in some cases can be advantageous.

To register a VAT number for a business, you must submit a form to the Financial Office. If possible, this form should include proof of economic activity and turnover for the previous 12 months. The Financial authority will then send confirmation of VAT registration if all goes smoothly. Confirmation usually takes no longer than 15 days from submitting the application.

Sometimes, it can be advantageous for taxpayers to register as a VAT payer voluntarily. It might be when buying goods or services from a VAT payer more than you sell to them. This enables the VAT payer to claim their VAT back, effectively reducing the cost of your products and services. You might also register for VAT when providing services to entrepreneurs who have a business address in another country. Other reasons include buying products at a standard rate but selling at reduced rates, or for claiming VAT on future purchases of valuable assets.

VAT payers claim and pay VAT, they must keep records, and they have to submit tax and control reports. In the Czech Republic, all VAT invoices must include the words “Faktura - daňový doklad”, along with info regarding the registered VAT payer. This as well includes all VAT evidence and records, which must be archived for 10-year periods.

In 2024, there are two VAT rates in the Czech Republic: the reduced 12 percent, and the standard 21 percent. These replace the previous three VAT rates of 2023 (the standard 21%, the reduced 15%, and the second reduced 10%). This aims to simplify the VAT system by unifying the previous two reduced rates into one reduced rate of 12 percent.

Keep in mind that VAT rates can change periodically with Czech VAT Laws. It’s important to always double-check rates, as changes can complicate matters for VAT payers. Always be sure to check the VAT rate valid for the date of the tax liability in question.

Contact the Institute of Binding Assessment if unsure about the VAT rate to charge for a product or service. For a fee, you’ll get confirmation that the VAT rate is 100% accurate.

If your income ever exceeds CZK 2 million over a 12-month period, you must register as a VAT payer. If you forget to register, it will still be necessary to pay VAT for the months when your income was over the limit. For example, let’s say you forgot to register for VAT, and you reached the VAT limit in the 9th month of the taxable calendar year. Now, because all your invoices were without VAT, you must pay VAT on months 9 through 12. This is to cover the months when you technically become a VAT payer.

Light VAT registration (“identikovana osoba k DPH”) is for businesses who regularly invoice EU clients outside of the Czech Republic. To register for VAT-Light, annual turnover must be below CZK 2 million. Light VAT is officially “the European-Reverse Charge”, stating you will not charge EU-registered business clients VAT. However, Light VAT payers will not have to pay any additional VAT.

You must register for Light VAT if you: 1) have a business license, and 2) invoice EU-registered businesses outside of the Czech Republic. This applies for invoicing any EU entity that is not within the country. There is a 15-day deadline from the date of invoicing to register for Light VAT. Registration must go through the Financial Office. Need help getting registered, all remotely? Let Pexpats know, and we’ll get right on it!