Consumption/VAT/Sales Tax in the Czech Republic

Overview by
Nature of the Tax
Value added tax (VAT)
Standard Rate
Reduced Tax Rate
10% of VAT on food, books, special healthcare products.
Exclusion From Taxation
Exported goods and financial services are exempt of VAT.
Method of Calculation, Declaration and Settlement
Since the Czech Republic’s accession to the EU, the value-added tax (VAT) regime has been significantly amended to conform to the common European System.
For detailed information, consult the Taxation Guide provided by Czechinvest.
Other Consumption Taxes
Excise taxes are also perceived (on tobaccos, oil productions, beer, wines and liqueurs), applied according to the type and the quantities of products. They are payable under 10 days after announcement of Customs. Energy tax on supplies of electricity, natural and other gases, and solid fuels ffective since January 2008.
More detailed information on excise duties on the European Commission website.

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Experts Views (1)
  • EU VAT Guide

    With 27 EU Member States, each with their own VAT legislation to consider, VAT can be a time consuming and confusing task for international business.

    Accordance on 24 Jan 2012 related to Consumption/VAT/Sales Tax in the Czech Republic

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  • Accordance

    International VAT Compliance,