VAT Payment Calculator
As a Czech taxpayer, you must register as a VAT payer when your annual turnover exceeds CZK 2 million. You may also need to pay VAT in certain cases (gaining assets via privatization, merger, or the sale of a company). In other circumstances, you might register to pay VAT voluntarily. No matter the situation, this VAT Payment Calculator should help make your life a bit easier. Use it to calculate exactly how much VAT to add to your Czech invoices in 2025.
VAT Payment Calculator
Input your VAT payment details and VAT rate to calculate VAT in 2025
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FAQs
Who needs to pay VAT in the Czech Republic?
In the Czech Republic, you must pay VAT if your annual turnover exceeds CZK 2 million. It is also necessary to pay VAT if you gain assets via privatization, a merger, or the sale of a company. You might also choose to pay VAT voluntarily, which in some cases can be beneficial (more on this below).
Which obligations do VAT payers have?
VAT payers not only claim and pay VAT, they also must keep records and submit tax and control reports. All of your invoices should include the words “Faktura - daňový doklad” and information that you are a registered VAT payer. Also, all VAT evidence and records should be archived for 10 year periods.
What are the different Czech VAT rates?
In 2025, there are two Czech VAT rates (the reduced 12 percent, and the standard 21 percent). These replace the three VAT rates of 2023 (the second reduced 10%, the reduced 15%, and the standard 21%). This aims to simplify the VAT system by unifying the previous two reduced rates into one reduced rate of 12 percent.
Which products fall under the reduced 12% VAT rate?
12% VAT rate products - begin with foods (including drinks or food for pets, and ingredients for production). This is with the exclusion of alcoholic beverages and tobacco. There is also baby food; drinking water (including hot water); living plants and seeds. These join milling industry products, printed material (brochures, flyers, etc); and print media. Other items under the 12% rate are then coloring books and maps; medical equipment (including relevant devices); radiopharmaceuticals; children’s car seats, energy products and supplies. Note: anything VAT LAW does not mention in the reduced VAT section will have the standard 21% VAT.
What services fall under the reduced 12% VAT rate?
Services under the reduced 12% VAT rate in 2024 include the following. These begin with: standard public transport (of passengers and luggage); barber and hairdressing services; child care and caretaking, and catering services. Catering is also now including beer if there is consumption at a restaurant. Additional reduced VAT rate services include: construction work; repair services; water supply treatment; air passenger transport; and funeral services (excluding animals). Finally, there is also the reduced rate on energy saving materials and equipment, catering services (excluding additional services such as service, seating, toilets, etc). Note: Always double-check the conditions for reduced VAT rate services with VAT Law.
Which rates increase to the standard 21% rate?
In 2025, the following products and services increase to the standard 21 percent VAT rate. 21 percent VAT rate - there are beverages, firewood, flowers, municipal waste services, and performance services. Then, there are: bicycle repair services, cleaning services, draft beer, hairdressing and barber services. This includes increases in rental services (books, movies, music, etc), saunas, and shoe repair services.
How do I double-check VAT rates in the Czech Republic?
If ever unsure about which VAT rate to charge for a particular product or service, contact the Institute of Binding Assessment. For a fee, you’ll get assurance the rate you’ve applied to your product or service is 100% accurate.
How do I register as a VAT payer?
To register as a VAT payer, you must submit a form to the Financial Office. Ideally, this form should be submitted along with proof of your economic activity and turnover for the last 12 months. If the process goes smoothly, the Financial authority should send confirmation of VAT registration within 15 days.
What if I forget to register for VAT?
Keep in mind that if at any time your income exceeds CZK 2 million over a 12-month period, you must pay VAT. For example, say you forgot to register after exceeding the limit in the last 12 months. In this case, you would have reached the limit in the 9th month of the taxable calendar year. However, all of your invoices were without VAT. At this point, it will still be necessary for you to pay VAT for the months when your income exceeds the limit. This means you must pay VAT on months 9-12, starting from when you technically become a VAT payer.
When is it a good idea to register for VAT voluntarily?
In some cases, it might be a good idea to apply as a VAT payer even if it’s not necessary. This might be for example when buying goods or services from VAT payers more than you sell to them. In this way, VAT payers can claim their VAT back, effectively accessing your products and services at a lower cost. It might also be for selling services to entrepreneurs with a registered business address in other EU countries. Other situations include: buying products at a standard rate but selling at the reduced rates, or planning to purchase valuable assets to later claim VAT.
What is Czech Light VAT (VAT-Light)?
Light VAT registration is “identikovana osoba k DPH” in Czech. It is for businesses and entrepreneurs who must register for VAT because they invoice (regularly) to EU clients. To register for VAT-Light, your annual turnover must also be below CZK 2 million. Light VAT, officially the European-Reverse Charge, means you will not charge European-registered business clients VAT. It does not mean you will have to pay any extra VAT.
When do I need to register for Light VAT?
If you have a business license and invoice EU-Registered businesses outside of the CZ, you must register for Light VAT. This is true for invoicing ANY EU-Registered business that is not based in the Czech Republic. In fact, you have 15 days from the date of invoicing to register for VAT-light. Have questions? We can help. Contact Pexpats for help with Light VAT registration, and we’ll get you legal and worry-free in no time.
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