Articles

Voluntary VAT registration in the Czech Republic can significantly reduce a company’s costs. In some cases, a business may not only reduce the VAT it has to pay, but actually receive a refund of input VAT into its bank account. One of the most favourable situations is when a business purchases goods or services subject...

Last updated: August 20, 2026 Value-added tax (DPH – Daň z přidané hodnoty in Czech) is one of the most important taxes in the taxing system. It is deducted from every item or a service merchandized in the country. This type of tax can be compared with a bearing wall during the construction of the...

Last updated: July 21, 2026 If you sell goods or digital services to customers in other EU countries — whether through your own website, a marketplace, a booking platform, or any other type of online channel — you may face complex VAT obligations. VAT on cross-border online sales is far from straightforward: different rates, different...

Last updated: July 21, 2026 In previous publications, we explained how VAT works for sales in the B2B and B2C formats. The next important element of the EU VAT system is the transfer of a company’s own goods between member states. This is an operation that often raises questions and, if accounted for incorrectly, can...

Last updated: July 21, 2026 In the previous article, we looked in detail at what happens with VAT when a Czech company sells goods to final consumers who are not VAT payers in the EU (the B2C segment, distance sales, the OSS scheme, and so on).Now we move on to the other half of the...

Article updated on July 2, 2026 This page provides an overview of the main current tax rates and mandatory payments in the Czech Republic for sole traders (OSVČ), entrepreneurs in the flat-rate tax regime (paušální režim), employers, and VAT payers (DPH). The data is current as of July 1, 2026. This information is for reference...

Last updated: 26 June 2026 Planning to launch a business in the Czech Republic? An s.r.o. (společnost s ručením omezeným) is the most popular legal form for small and medium-sized enterprises, as well as for foreign founders. It offers limited liability, a straightforward setup process, and flexible management — making it an ideal choice. In...

A significant change is being introduced in the Czech Republic for self-employed individuals (OSVČ). Minimum advance payments for social insurance will be reduced. This mainly affects those who carry out self-employment as their main activity and pay the minimum social insurance contributions, as well as entrepreneurs in the flat-rate tax regime (paušální daň) who fall...

After you file a tax return, the process does not always end immediately. The Czech Tax Office, or Finanční úřad, may accept the return without any questions, refund an overpayment, ask for clarification, require a correction, or start a more detailed review. The most important thing in this situation is to understand what exactly has...

Under Czech tax law, a tax loss (daňová ztráta) is a legitimate instrument for optimizing tax liabilities. A proper understanding of how the mechanisms of its creation and application work allows businesses to offset financial losses from prior or future periods. In this article, we will examine in detail: The Concept of a Tax Loss...

The tax filing season is now in full swing in the Czech Republic. If you were planning to submit your tax return on paper, that deadline has already passed — the cutoff was April 1, 2026. But do not panic. Those who missed it, as well as business owners with a data box, can still...

The beginning of 2026 marks the start of the main reporting phase for personal income tax regarding the 2025 fiscal period. The current fiscal strategy of the Czech Republic relies on the principles of deep digitalization and increased control over the transparency of financial operations. For taxpayers, this entails the simplification of several formalities but...