Czech Republic

VAT rate

---

10%, 15% and 21%

Minimum amounts

---

CZK 11.150 (quarterly claim)
CZK 1.300 (yearly claim)

VAT can be reclaimed on:

---

Business-related expenses.
Only if the invoice contains all required information.

There is no refund on fuel expenses for non-EU businesses.

All invoices must contain:

---

- Name, address and VAT identification number of the supplier
- Name, address and VAT identification number of the customer
- Invoice date
- Quantity and type of goods supplied
- Price inclusive of VAT
- Price excluding VAT
- VAT amount
- VAT rate

Simplified invoices with a gross amount under 10.000 CZK are accepted.

Special rules

---