Language
English (UK)
Your type of business
Trade License / Zivnostensky List
SRO
Foreign business
Foreign Amazon Seller
Your ICO - see
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Business Type
This is not the right form for foreign businesses / Amazon sellers. This form is only for Czech Trade Licenses and SROs.
Did you have FROM CZECH CLIENTS in the last 12 months, a turnover of more than 2M CZK?
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Yes, i invoiced / sold for at least 2M CZK to Czech companies and/or private individuals
No, but I predict that I will get to 2M CZK soon
No, but I have had / will have a lot of Czech expenses for my business
Other
How Much Revenue from CZ? (in CZK)
Invoice / Sold over 2M CZK
If you have reached or crossed the 2M CZK FROM CZECH CLIENTS within the last 12 months, you have the OBLIGATION to register for Full VAT
Invoiced / Sold under 2M CZK
If you DID NOT YET reach the 2M CZK FROM CZECH CLIENTS within the last 12 months, you may VOLUNTARILY register for Full VAT, but count on it that the Tax Office most likely rejects the application.
Mostly Expenses
If you DID NOT YET reach the 2M CZK FROM CZECH CLIENTS within the last 12 months, or had mostly EXPENSES WITH VAT and (almost) no sales, you may VOLUNTARILY register for Full VAT, but there is a >90% chance that the Tax Office will reject the application.
Rental Property in Czech Republic
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Yes, I collect rent from CZ property
No, I do not collect rent from CZ property
No, I own CZ investment property, but did not collect rent
How much Rent from Czech Republic? (in CZK)
CZ Rental Income
If you have a Trade License / other free profession in par. 7 and Rental Income, the total of the two counts towards the 2M CZK Full VAT limit.
Did you invoice / sell to clients based in EU?
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Yes, to a VAT-registered Business
Yes, to a Business that is not VAT-registered
Yes, to private individuals
Yes, I am in car / tobacco / alcohol trade
No, I invoice / sold to clients based outside EU
Other
How much Revenue from EU? (in EUR)
B2B to EU
From the first B2B invoice to EU, no matter how small, you must have a VAT-Light registration. If this is not the case, we need to fix this asap and file backwards VAT RETURNS from that first invoice.
B2B to EU, non-VAT client
Normally, for B2B to EU, from the first invoice on, no matter how small, you must have a VAT-Light registration, and the buyer as well. If the buyer is VAT-excempt for one reason of the other, than this must be indicated in the VAT Return.
B2C to EU
Services to private customers in the EU or outside the EU are treated as if they were provided to clients in CZ - therefore, sales to them count towards the 2M limit for Full VAT.
B2B Special VAT rules
Secondhand cars, Alcohol, Tobacco and other Comodities are subject to special VAT regulations. To be honest, we do not want to deal with those.
What and How did you invoice / sell to clients based in the EU?
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Services (remote work)
Goods + local installation
I supplied it from a my office / workshop abroad
I sold goods over the Internet (distance selling)
Other
Services - remote work
Providing B2B Services (remote work) requires VAT-Light, invoicing with 0% VAT and filing VAT Returns for the months you send invoices
Goods + Installation in EU
Selling Goods with local installation requires VAT-light, invoicing with 0% VAT, filing VAT Returns for each month you send an invoice. Condition: you do not have an office / workshop in the other EU country.
Services / Good sold from abroad
Provinding services and/or goods from a permanent establishment in another country, will make you subject to Income Tax and VAT there.
Distance Selling
With Distance Selling of Goods, the VAT of the country of destination should be charged.
Did you have expenses from Czech Republic?
Yes, including 21% VAT
Yes, without VAT
How much Expenses from Czech Republic? (in CZK)
Did you have expenses from another EU / non-EU country?
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Yes, I paid Foreign VAT on it
Yes, it was sold with 0% VAT (Reversed Charges)
I paid for services (from outside EU)
I imported goods (from outside EU)
Other
How much Expenses from EU / outside EU? (in EUR / USD)
EU Expenses Foreign VAT
Foreign VAT: not so easy to claim back, the transaction should have been with 0% VAT in case you were Full-VAT or VAT-light registered.
EU Expenses 0% VAT
0% VAT Reversed Charges: so, you have to deal with the 21% VAT in Czech Republic, which is only claimable with Full VAT. With VAT-Light you end up declaring and sending the 21% VAT to the Tax Office.
non-EU Services
Services from outside VAT are normally without VAT (this is not the same as 0% VAT!)
non-EU Import of Goods
Importing goods - the customs (CLO) and VAT of the country of entry apply. You need an EORI number if imported to Czech Republic, but only with Full-VAT you can claim the VAT back.
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Disclaimer
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I understand that CZ tax legislation is subject to change and no rights can be claimed from the results of this form, and this form does not substitute professional advice but is provided 'as is'
Do you want to book a Consultation or Register for VAT?
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Yes - I will get the results by email and will be redirected to the booking page
Yes - I want to register for VAT-Light (EU B2B) - 2000 CZK
Yes - I want to register for Full-VAT (CZ Revenue >2M) - 5000 CZK
No - I only want to receive the results by email
Your Name
*
First Name
Last Name
Your Phone Number
Your Email
*
example@example.com
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