Accounting for a Czech e-shop: Shoptet, WooCommerce and marketplaces

Not automatically. The obligation starts once turnover exceeds CZK 2,000,000 in a calendar year (payer from 1 January of the following year), or CZK 2,536,500 (payer from the next day), under Section 6 of Act No. 235/2004 Coll. Domestic-only sales below these thresholds do not by themselves trigger VAT registration.

Once your sales to consumers in other EU countries pass EUR 10,000 in total in a calendar year. From that point you charge VAT at the customer's country rate — either through OSS in one quarterly return, or through a separate registration in each country. If you are already a VAT payer for another reason, track OSS on repeat EU consumer sales regardless of this threshold.

The regime changes from the supply that takes you over it — not retroactively from January, and not from the start of the next year. From that parcel onward the VAT belongs to the customer's country. That is why we track the running total and warn you before you cross, so the OSS registration is filed before you start invoicing the wrong way.

As a non-VAT payer, only once you pass CZK 326,000 in a calendar year — below that, acquiring goods from another member state is outside the scope of the tax (Section 2a(2) of Act No. 235/2004 Coll.). Above it, registration and monthly filing follow. So we track EU purchases alongside your turnover.

DAC7 is a reporting obligation for digital marketplace operators (Alza, Kaufland, Amazon and others): they report seller data to the Czech tax authority. A goods seller is an excluded seller only when they have fewer than 30 reported activities in the year AND a total value of no more than EUR 2,000 (Section 14zj of Act No. 164/2013 Coll.). Past either of those, the marketplace reports — and it will ask you for the identification details itself.

The order and invoice export from Shoptet, WooCommerce or Shopify, the monthly payment gateway statement (Comgate, GoPay, Stripe, PayPal), the bank statement, and the monthly marketplace settlement (Alza, Kaufland, Amazon) if you sell through one. Nothing else.

For a sole trader with a smaller order volume, from 990 CZK / month. For an s.r.o. VAT payer with a recurring agenda (VAT, control statement, possibly OSS), Individual quote. We confirm the exact price against your document volume, sales channels and whether OSS applies — before any work starts.

Included. Both the OSS registration and the quarterly returns are filed within the agreed monthly service, because the OSS workload is priced into the monthly figure when we quote it. Everything that is billed separately is listed in the "What is billed separately" table above — there is no OSS line in it.

Annual return and relevant insurance overviews are included in continuous monthly bookkeeping. Unprepared historical periods are quoted separately. The same holds for an s.r.o.: the year-end close belongs to continuous service.

The VAT return and control statement are filed within 25 days after the end of the tax period; the quarterly OSS return by the end of the month following the quarter. A control statement filed late without a tax-office notice carries a CZK 1,000 penalty; CZK 10,000 if filed only after a notice, CZK 30,000 for failing to file a follow-up statement, and CZK 50,000 for not filing even in the substitute period — the last three are halved for a natural person, a quarterly filer, and an s.r.o. with a single individual shareholder. We watch the deadlines, not you.

Yes. We first check the state of the books, VAT and open items, then set up the handover — for an s.r.o. the takeover itself is free. The step-by-step process is on the page about switching accountant.

Yes. OSS and DAC7 only come in where they actually apply — a store selling only within the Czech Republic and without marketplaces needs regular monthly bookkeeping and VAT under the standard rules.