Czech Republic VAT registration threshold

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What this value means

PERIOD BASIS: Calendar-year basis since 1 Jan 2025 (previously 12 consecutive calendar months): turnover is counted from 1 January to 31 December. Exceeding CZK 2,000,000 in the calendar year makes the person a VAT payer from 1 JANUARY OF THE FOLLOWING YEAR (with an option to elect payer status from the day after the breach); exceeding the second limb of CZK 2,536,500 (the EUR 100,000 equivalent) makes the person a payer IMMEDIATELY, from the day after that threshold is crossed. Registration application deadline: 10 working days from exceeding. NON-ESTABLISHED SUPPLIERS: The CZK 2,000,000 threshold protects only taxable persons established in the Czech Republic. A non-established person making a taxable supply with place of supply in CZ for which it must account for Czech VAT becomes a payer with NO threshold, from the day of that supply (the long-standing § 6c rule of the VAT Act). Since 1 Jan 2025 (Act No. 461/2024 Sb. transposing Directive (EU) 2020/285), small enterprises established in another EU member state can instead use the Czech exemption under the cross-border SME regime if union-wide annual turnover does not exceed EUR 100,000 — which is why the immediate-payer second limb is set at CZK 2,536,500, the fixed EUR 100,000 equivalent. Non-EU established: nil threshold. IMPORTED DIGITAL SERVICES: Nil threshold for imported B2C digital services: a non-EU supplier of electronically supplied services to Czech consumers owes Czech VAT from the first sale and may use the non-Union OSS simplified registration; EU sellers apply the EU-wide EUR 10,000 TBE/distance-sales micro-threshold. Separately, the Czech 'identified person' regime (§ 6g–6l) captures cross-border service flows with no threshold — a Czech business merely RECEIVING a service from abroad becomes an identified person and self-accounts VAT even far below CZK 2,000,000. Engine traps: (1) two limbs with DIFFERENT consequences — breach of 2,000,000 defers payer status to next 1 January (unless the person opts in earlier), breach of 2,536,500 is immediate (next day); an engine applying either rule to both limbs is wrong; (2) the basis changed on 1 Jan 2025 from rolling 12 months to calendar year — historical computations must switch methodology at that date; (3) deadline is 10 WORKING days (changed from 15 calendar days); (4) the identified-person regime is a zero-threshold side door for any cross-border B2B service; (5) VAT group registration (§ 5a) aggregates group turnover; (6) primary consolidated statute (zakonyprolidi.cz) returned 403 this session — operative rules verified verbatim on the Financial Administration's official page, amendment number 461/2024 Sb. and publication date corroborated by the Ministry of Finance press release surfaced in search. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.

Other Czech Republic series: CNB two-week repo rate (2T repo sazba) · VAT standard rate (DPH základní sazba) · Minimum wage (minimální mzda), monthly · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate (daň z příjmů právnických osob) · Withholding tax rates · Personal income tax rates (daň z příjmů fyzických osob) · Statutory social-insurance contributions · Statutory default interest (úrok z prodlení) · CNB central bank exchange rates · Tax filing deadlines

The same figure elsewhere: Denmark · Estonia · Finland · France · Germany · all 34