2026 rates and thresholds

Czech VAT rates in 2026: 21% standard, 12% reduced

The Czech Republic applies two VAT rates in 2026: a standard rate of 21% and a reduced rate of 12%. Books are not taxed at a formal "0% rate" — they are exempt with the right to deduct input VAT, which works out the same in practice. Below you will find what falls under each rate, the registration thresholds of CZK 2,000,000 and CZK 2,536,500, and the filing deadlines that follow.

Standard rate 21% Reduced rate 12% Books exempt with deduction

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OSVČ · s.r.o. · foreigners in Czechia · cross-border services · e-commerce
Verified 22 September 2026 against the VAT Act and Financial Administration — see sources below.

Two rates since 2024 Calendar-year thresholds Electronic filing only

The two Czech VAT rates and how they got here

The current rate structure has applied since 1 January 2024, when the government's consolidation package (Act No. 349/2023 Coll.) kept the 21% standard rate and merged the two former reduced rates of 15% and 10% into a single reduced rate of 12%. The legal basis is § 47 of Act No. 235/2004 Coll., on VAT (zákon o DPH — the Czech VAT Act).

Rate	Level	Applies to
Standard rate (základní sazba)	21%	The default for all goods and services not listed in the annexes to the VAT Act.
Reduced rate (snížená sazba)	12%	Goods listed in Annex 3, heat and cold, and services listed in Annex 2 of the VAT Act.
Exempt with deduction right	0% economically	Books and similar publications under § 71i — Czech law has no formal 0% rate.

Electronically supplied newspapers, magazines and periodicals follow the reduced rate of their printed versions.

What is taxed at the reduced 12% rate

Services at 12% (Annex 2 of the VAT Act):

water supply and distribution, sewage collection and treatment,
land and water public passenger transport, including ski lifts,
accommodation services,
catering services — except serving beverages other than tap drinking water and selected drinks,
admission to theatres, concerts, cinemas, museums, zoos, exhibitions, amusement parks and sporting events,
use of indoor and outdoor sports facilities and operation of ski slopes,
medical care and social care,
home care for children, the elderly, the sick and the disabled,
funeral and related services,
Turkish baths, saunas, steam baths and salt caves,
lending or rental of newspapers, magazines and periodicals.

Goods at 12% (Annex 3 of the VAT Act):

food and animal feed; live animals, seeds and plants normally intended for food preparation (beverages excluded),
tap drinking water,
live trees and other plants,
pharmaceutical products — antibiotics, vaccines, medicines, radiopharmaceuticals,
newspapers, magazines and periodicals with advertising up to 50% of content,
medical devices, including glasses, hearing and orthopaedic aids, and aids for blind and deaf persons,
child car seats.

Construction also uses the reduced rate in defined cases: building and assembly work on a completed dwelling, and construction of social housing, are at 12% under § 48 and § 49 of the VAT Act.

The gotchas: drinks, taxis, hairdressers and firewood

Since 1 January 2024, food is at 12% but beverages are at 21%. That includes all alcoholic drinks (beer included), teas, coffees and chocolate drinks served in restaurants. The only exceptions at 12% are tap drinking water and vybrané nápoje (selected drinks) — milk, liquid dairy products and plant-based milk alternatives such as soy, nut or oat drinks.

The same reform moved several everyday items up from the reduced rate to 21%, where they remain:

municipal waste collection and transport,
scheduled air passenger transport,
taxi services and app-based transport such as Uber or Bolt,
hairdressing and barber services,
shoe, clothing and bicycle repairs, household cleaning,
services of authors and performers,
cut flowers and decorative foliage, firewood, leaflets and prospectuses.

Exempt supplies: books and the no-deduction list

Books are exempt with the right to deduct input VAT (osvobození s nárokem na odpočet) since 1 January 2024 — the economic equivalent of a zero rate. The § 71i definition covers printed books, picture books, colouring books, brochures, sheet music and cartographic products, as well as e-books and audio recordings of their content, including access through public library services. Conditions: advertising must not exceed 50% of the content, and the item must not consist predominantly of music or audiovisual content. Since 2025 the definition also extends to leaflets meeting the § 71i conditions.

A separate list in § 51 of the VAT Act is exempt without the right to deduct: basic postal services, radio and TV broadcasting, financial activities, pension activities, insurance, supply of land and selected immovable property, lease of immovable property, education, health services, social care and gambling. Note that the scope of the financial-services exemption narrows further with effect from 1 January 2026.

When you must register: the 2026 VAT thresholds

Since 1 January 2025 (Act No. 461/2024 Coll.) there are two domestic turnover thresholds, both measured over the calendar year (no longer a rolling 12 months):

Threshold crossed	You become a VAT payer
CZK 2,000,000 domestic turnover in the calendar year	From 1 January of the following year — or, if you choose so in a timely application, from the day after crossing.
CZK 2,536,500 domestic turnover in the calendar year	From the very next day after crossing.

The registration application (přihláška k registraci) must be filed within 10 working days of crossing either threshold — and only electronically, through the DIS+ tax information mailbox or the EPO application on the Moje daně portal. Voluntary registration remains possible for businesses making supplies with a deduction entitlement, but since 2025 it is blocked for persons designated as unreliable.

Foreign businesses not established in the Czech Republic have no threshold: they become VAT payers from their first taxable supply with a place of supply in Czechia, unless the supply is reverse-charged to the customer, handled through OSS, or covered by the EU small-enterprise regime below. The registration rules are the same whether you trade as OSVČ or through an s.r.o. — if you are still choosing between the two, see our OSVČ vs s.r.o. comparison.

EU small-enterprise regime (režim SME)

Since 1 January 2025, an EU-established business can sell in Czechia without Czech VAT registration up to the domestic registration limit, under the same conditions as Czech businesses — and Czech businesses can do the same in other EU states. Registration for the regime happens only in the home member state, which issues a special identification number with an EX suffix. The EU-wide cap is EUR 100,000 of turnover in the current and the previous year.

The regime has its own duties: quarterly turnover reports due by the end of the month after each quarter, and a notice within 15 working days if the EUR 100,000 cap is crossed — eligibility for the exemption ends the day after crossing.

Identified person: the lighter cross-border status

Many freelancers never cross the registration thresholds but still acquire Czech VAT duties from cross-border activity. The status for that is identifikovaná osoba (identified person). The three main triggers:

acquiring goods from other EU states that are subject to tax — the de minimis is CZK 326,000 of acquisitions per calendar year,
receiving a service (or goods with installation) with a Czech place of supply from a business not established in Czechia — typically foreign ads, SaaS or platform fees,
providing a B2B service with a place of supply in another EU state — since 2025 also from the day of receiving an advance payment for such a service.

An identified person must apply for registration within 15 days of becoming one, and files a VAT return only for months in which a tax liability arose — no nil returns. See the full identified person guide or go straight to registration.

Which VAT route fits your case

The same turnover question can end in full registration, the lighter identified person status or no registration at all. The facts decide.

Full payer route

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threshold or voluntary

For businesses crossing the CZK 2,000,000 / 2,536,500 thresholds or registering voluntarily to work with Czech VAT.

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Identified person

cross-border layer

For freelancers and companies whose only VAT trigger is foreign services, EU B2B sales or EU purchases.

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Returns and kontrolní hlášení

ongoing filings

For registered payers who need the monthly or quarterly routine handled: returns, control statements and payment deadlines.

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Tax periods, returns and deadlines

The default tax period is the calendar month. A payer may switch to quarterly filing if domestic turnover for the previous calendar year did not exceed CZK 15,000,000 (raised from CZK 10,000,000 in 2025), the payer is not designated unreliable, is not a VAT group, and notifies the tax office by the end of January. The switch is not available in the registration year or the year after it.

Obligation	Deadline
VAT return (daňové přiznání)	25 days after the end of the tax period — cannot be extended.
VAT payment	Within the same 25-day deadline as the return.
Kontrolní hlášení — legal persons	Monthly, by the 25th after each calendar month — even if VAT is paid quarterly.
Kontrolní hlášení — natural persons	At the deadline of their VAT return.
VAT registration application	10 working days from crossing a threshold.
Identified person registration	15 days from the trigger.

Everything is electronic-only for both VAT payers and identified persons — returns, control statements, recapitulative statements and registrations. A registered payer must also issue tax documents, keep VAT records and archive them for 10 years, and file a souhrnné hlášení (recapitulative statement) when supplying services or goods to other EU states. Unlike identified persons, full payers file a return even for periods with no tax liability.

Kontrolní hlášení penalties

The kontrolní hlášení (VAT control statement) is a separate filing that does not replace the VAT return, and it is filed electronically only. Missing it has a fixed penalty ladder under § 101h of the VAT Act:

Situation	Penalty
Filed late, but before any request from the tax office	CZK 1,000
Filed within the substitute deadline after a request	CZK 10,000
Not filed after a request to change, add or confirm data	CZK 30,000
Not filed at all after a formal request	CZK 50,000

The CZK 10,000–50,000 penalties are halved for natural persons, quarterly payers and single-member s.r.o. companies owned by an individual. Serious obstruction of tax administration can cost up to CZK 500,000.

Selling B2C across the EU: the OSS regime

The One Stop Shop (režim jednoho správního místa) lets you pay VAT on selected cross-border B2C supplies through one Czech filing instead of registering in each customer's country. Using it is voluntary. It has three regimes — the EU regime, the import regime (IOSS) and the non-EU regime — administered in Czechia by the Tax Office for the South Moravian Region, Brno I office.

The EUR 10,000 threshold: below EUR 10,000 per year of EU-wide distance sales of goods plus telecom, broadcasting and electronic services to consumers, the place of supply may stay in the seller's state. Above it, VAT belongs to the customer's member state — OSS is what saves you from registering there.
Periods and deadlines: quarterly for the EU and non-EU regimes, monthly for the import regime. The OSS return is due by the end of the month following the period — even for nil periods — and the deadline does not shift for weekends or holidays.

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Czech VAT rates — frequently asked questions

What are the VAT rates in the Czech Republic in 2026?

The Czech Republic applies two VAT rates in 2026: a standard rate of 21% and a single reduced rate of 12%. The standard rate is the default; the 12% rate applies only to goods and services listed in the annexes to the VAT Act, such as food, water, medicines, accommodation and public passenger transport.

Is there a 0% VAT rate in the Czech Republic?

Czech law has no formal 0% rate. Since 1 January 2024, books (including e-books) are exempt with the right to deduct input VAT, which is the economic equivalent of zero-rating. The exemption requires that advertising does not exceed 50% of the content.

When do I have to register for Czech VAT?

Since 1 January 2025 there are two calendar-year turnover thresholds. If your domestic turnover exceeds CZK 2,000,000, you become a VAT payer from 1 January of the next year (or earlier by choice). If it exceeds CZK 2,536,500, you become a VAT payer from the very next day. The registration application must be filed within 10 working days of crossing either threshold, electronically only.

What VAT rate applies to food and drinks?

Food is at the reduced 12% rate, but beverages are at the standard 21% rate. The exceptions are tap drinking water and selected drinks — milk, liquid dairy products and plant-based milk alternatives — which stay at 12%.

What is a Czech identified person (identifikovaná osoba)?

An identified person is a lighter cross-border VAT status. Typical triggers are receiving services from abroad, providing B2B services to another EU state, or acquiring goods from other EU states above CZK 326,000 per year. Registration is due within 15 days, and a VAT return is filed only for months in which a tax liability arose.

What is the deadline for Czech VAT returns?

The VAT return is due within 25 days after the end of the tax period, and this deadline cannot be extended. The VAT itself is payable within the same deadline. The default tax period is the calendar month; quarterly filing is an option for established payers with domestic turnover up to CZK 15,000,000 in the previous calendar year.

Not sure which VAT regime applies to you?

Send your business type, turnover and cross-border activity. We will tell you whether you need full VAT registration, identified person status or no registration yet — and set up the filings.

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