How to Get a VAT Reclaim from the Czech Republic
This page deals with refunds for cross-border transactions, it does not address VAT refunds where both vendor and customer are based in the same country. If you are travelling to or conducting business with companies in the Czech Republic, you may be eligible to claim back Czech VAT. We have compiled everything you need to know on this page about VAT refund eligibility, Czech VAT rates, deadlines for claiming the VAT back, the common services with refundable VAT and the processes to recover Czech VAT.
Who can Claim VAT Refunds?
VAT Refunds for EU Claimants
If you are a VAT registered company in an EU Member State and have conducted cross border transactions in another Member State where you are not VAT registered then you are eligible to recover the VAT according to Articles 170-171a VAT Directive and following the full rules laid out in Directive 2008/9/EC .
VAT Refunds for Non-EU Claimants
If you are a VAT registered company established outside of the EU and you are charged VAT on business activities conducted in an EU Member State where you are not VAT registered, then you are entitled to deduct the VAT through means of a refund from the country where the VAT was paid according to the 13th Directive (69/59/EEC).
Czech VAT: DPH
Standard rate 21%
Reduced rate 15% – This applies to repairs of medical devices, wheelchairs, drainage and sewage, collection and transport of municipal waste, ground, railway, waterborne, air public passenger transportation, accommodation, catering, food & beverage services, movie performances, cleaning services, social welfare, writers, composers, sculptors and other performers services, museum, sport events and other cultural facilities entrance
Reduced rate 10% – This applies to selected types of food and healthcare services
Deadlines for Claims Submission
For companies outside the European Union
June 30 (Year n + 1)
For companies in another EU member state
September 30 (Year n + 1)
Czech VAT: DPH
Standard rate 21%
Reduced rate 15% – This applies to repairs of medical devices, wheelchairs, drainage and sewage, collection and transport of municipal waste, ground, railway, waterborne, air public passenger transportation, accommodation, catering, food & beverage services, movie performances, cleaning services, social welfare, writers, composers, sculptors and other performers services, museum, sport events and other cultural facilities entrance
Reduced rate 10% – This applies to selected types of food and healthcare services
Deadlines for Claims Submission
For companies outside the European Union
June 30 (Year n + 1)
For companies in another EU member state
September 30 (Year n + 1)
VAT Refund Information
Retrospective Claims
A company can claim back VAT from the previous VAT year, no extended deadline is available.
Rule of Reciprocity
An EU claimant can claim VAT from any other EU Member State and recover the VAT according to the Member State of Refund’s local VAT legislation.
For non-EU claimants and/or refunds from non-EU Member States, some countries will only grant a VAT refund if the country where your company is registered offers similar VAT refund arrangements, the so-called rule of reciprocity.
The Czech Republic applies the Rule of Reciprocity which means the Czech authorities only grant refunds to non-EU businesses from Switzerland, Norway and Macedonia.
Services where VAT Refund is Available
The common services with refundable VAT are:
- Fuel for EU members only
- Hiring transport for passengers for EU members only
- Maintenance, parking and transport
- Road tolls and road user charges
- Lodging and accommodation and related services for EU members only
- Attending fairs, seminars, exhibitions and related costs
- Hosting fairs, seminars, exhibitions and related costs
- Fuel for EU members only
- Hiring transport for passengers for EU members only
- Maintenance, parking and transport
- Road tolls and road user charges
- Lodging and accommodation and related services for EU members only
- Attending fairs, seminars, exhibitions and related costs
- Hosting fairs, seminars, exhibitions and related costs
Latest VAT Chart
Each countries rules and regulations vary. Our VAT chart gives you details about the recoverable VAT in the different countries.
VAT Refund Information
VAT Refund Process for EU Claimants
An electronic refund claim is submitted to the claimant’s national tax authority portal providing the following:
1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. Scanned images and travel sheet related to accommodation
VAT Refund Process for Non-EU Claimants
An application to the tax authority where the VAT was incurred shall be sent in original providing the following:
1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. All original invoices related to the VAT refund must be included with the application
5. Copy of travel sheets must be attached to hotel invoices
6. An original Certificate of VAT Status valid during the related refund period and not older than 1 year and confirming the business activity
Contact Us
For Additional information regarding the process and how we can assist,
please get in touch with us.
We have local offices to assist you further.
VAT Refund Information
VAT Refund Process for EU Claimants
An electronic refund claim is submitted to the claimant’s national tax authority portal providing the following:
1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. Scanned images and travel sheet related to accommodation
VAT Refund Process for Non-EU Claimants
An application to the tax authority where the VAT was incurred shall be sent in original providing the following:
1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. All original invoices related to the VAT refund must be included with the application
5. Copy of travel sheets must be attached to hotel invoices
6. An original Certificate of VAT Status valid during the related refund period and not older than 1 year and confirming the business activity
Contact Us
For Additional information regarding the process and how we can assist,
please get in touch with us.
We have local offices to assist you further.