A UK company trading in the Czech Republic: when Czech VAT registration is required and when it is not.
Foreign companies without a Czech establishment follow different rules from Czech businesses – the turnover threshold usually does not apply. What matters is what they sell and to whom.
Usually NO Czech registration
- Services to Czech VAT payers (B2B) – the customer accounts for VAT under the reverse charge.
- Goods shipped from the UK to Czech businesses – import VAT is handled by the importer.
Registration required regardless of turnover
- Selling goods from Czech stock or goods imported and sold in the Czech Republic.
- Services with a Czech place of supply not covered by the reverse charge – e.g. related to Czech property, event admission or services to consumers.
- The company becomes a VAT payer with the first such supply and must apply within 15 days.
Czech establishment: if the UK company has an establishment in the Czech Republic (office, staff, warehouse), the domestic threshold of CZK 2 million per calendar year applies.
E-commerce and digital services
- Digital services to EU consumers – the non-Union One Stop Shop (OSS) instead of registering in each country.
- Consignments to consumers up to EUR 150 – the IOSS scheme.
We handle the registration and file Czech VAT returns, control statements and EC sales lists, aligned with your UK VAT.