E-commerce support services in the Czech Republic

We offer our services in the area of tax advising and administrative support for non-Czech residents companies in regard to their obligation for the VAT registration in the Czech Republic
TARIFF E-COMMERCE
1000
CZK
/
40
EUR

    Price includes:

  • Preparation of VAT reports and control report (kontrolní hlaseni)
  • Support via e-mail

    Additionally, you pay for the following if you require it:

  • Preparation of the Summary report (Souhrne hlaseni) – 1000 CZK (40 EURO)
  • Administrative assistance – 800 CZK /h, minimum order 1000 CZK
  • VAT registration procedure – 5000 CZK (200 EURO)
  • Preparation of the Power of Attorney for sending VAT report via DoMyTax Datova Schranka – 500 CZK
  • Intrastat report – 1000 CZK (40 EURO).

In which situations and at what point does it become necessary for your company to register for VAT in the Czech Republic?

  • Purchase or transfer your own goods from another EU country to the Czech Republic before registering for VAT: in this situation, a non-resident automatically becomes a so-called Identified Person to VAT (in Czech. “Identifikovaná osoba”) from the date of the first purchase / transferring goods (§ 6g of the VAT Law). The Identified Person is not entitled to a VAT refund from the state. That is why we recommend registering in advance as a full-fledged (classic) VAT payer even before moving your goods, because this will allow you to take an advantage of the VAT refund from each purchase. You can read more about VAT obligations of the Identified Person in our earlier blog.
  • Sale of goods from a warehouse in the Czech Republic from the date of the first sale of goods from the Czech warehouse (§ 6c of the VAT Law).
  • Exceeding a limit 1 140 000 CZK, when selling goods from a warehouse located in another EU country to the Czech citizens for their personal consumption: in this scenario, a non-resident company / individual entrepreneur becomes a classic VAT payer in the Czechia with the first sale in the Czech Republic after the limit has been reached.

Registration deadlines:

A legal entity/individual entrepreneur, a non-resident of the Czech Republic, who has fulfilled the condition for a mandatory VAT registration in the Czech Republic, have to submit an official application for VAT registration within 15 days from the day when according to the Law, they became a VAT payer in the Czech Republic (i.e. when storing goods in a warehouse in the Czech Republic, from the first sale of goods in the Czech Republic, or after exceeding the limit on selling goods to citizens for their personal use in the amount of 1,140,000 CZK).

What is required to register for VAT?

  • Completed application form for VAT registration in the Czech Republic is submitted only in electronic format (via the company's Datova Schranka mailbox or by using a special electronic signature).
  • Completed company’s questionnaire (description of the company’s activity, detailed explanation of reasons for VAT registering in the Czech Republic and other information about the company).

Mandatory attachments to the application form for VAT registration:

  • Company’s / Individual Entrepreneur’s extract from the commercial register and a permit to carry out business activities (trade license): provide the originals or notarized copies translated to the Czech language.
  • Company’s / Individual Entrepreneur’s bank account information (i.e. a copy of the agreement with the bank or bank statement) translated to the Czech language.
  • Confirmation of VAT registration in other countries (if there is such a registration): provide the originals or notarized copies translated to the Czech language.

Submission dates of VAT reports:

VAT payers or Identified persons to VAT (in Czech. “Identifikovaná osoba”) have to submit monthly VAT reports. VAT reports should not be submitted by non-residents who do not have permanent establishments in the Czech Republic only in the case of zero business activity, a so-called “zero VAT report”. The deadline for submitting the report and paying the tax is no later than the 25th day of the month following the reporting one. For instance, October VAT report is submitted and the tax is paid prior November 25th

Read more in the article.

Questions and Answers

  • After becoming a VAT payer in the Czech Republic, could I get VAT refunded on goods imported to a Czech warehouse?
    In the case of registration for VAT in the Czech Republic, when importing goods from countries outside the EU, your goods will not be a subject to VAT at the customs. VAT amount on imported goods is calculated and reflected in the VAT report and can immediately be given for a refund from the state.
  • What if I imported the goods to the Czech Republic before registering for VAT?
    In the event that the goods are imported no later than 12 months before the date of registration for VAT, the VAT payer is entitled to a VAT refund in his first VAT report on the imported but not yet sold goods.
  • If I am not a Czech tax resident and as a Czech VAT payer, who, in some months, does not have sales a subject to VAT in the Czech Republic, would I have to submit a zero VAT report for those months?
    Non-Czech resident is not required to submit the zero VAT report in the Czech Republic.
  • Does a non-resident have to submit a Kontrolní hlášení VAT report?
    Yes, a non-resident registered as a VAT payer in the Czech Republic is obliged to submit along with the VAT report, a monthly control report (Kontrolní hlášení). The report is submitted by the 25th day of the month following the reporting period in electronic format. The report is sent monthly.
  • If I sell a product not to an individual, but to a legal entity in another EU country, will this sale be a subject to VAT in the Czech Republic? Does an additional VAT report have to be submitted?
    If an EU company provides its valid VAT number, the sale “for business purposes” will be exempt from VAT in the Czech Republic. Your invoice will contain the amount for goods without Czech VAT. An additional Summary report (Souhrné hlášení) will be submitted along with the standard VAT report by the 25th day of the month following the reporting period.
    In case the buyer does not have a VAT number, the goods will be sold with Czech VAT amount. In this case, no additional report is required.
  • Can I reimburse VAT on an invoice for advertising services provided by a Czech VAT payer?
    If you do not have a permanent establishment in the Czech Republic, in accordance to the VAT Law, Czech VAT payers cannot issue an invoice for advertising services with Czech VAT, since the service is purchased by a foreign company (company or individual entrepreneur). The invoice from the Czech VAT payer will show the amount excluding VAT and a comment “in reverse-charge mode”. This advertising service is subject to VAT in the country where the Buyer-company is legally registered. In the Czech Republic, you do not have a branch, but only a VAT number.

You may require:

  • Accounting services for your company from 500 CZK/ 20 EURO / a month
  • Tax advising – from 1500 CZK / 60 EURO / a month