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Czech Republic VAT (DPH) 2026 — 21% Standard, 12% Reduced
Czech Republic applies a 21% standard VAT rate (DPH — Daň z přidané hodnoty) with a single reduced rate of 12% in 2026. Here is every rate, threshold, invoice rule and cross-border treatment you need, with worked examples and links to free tools.
2026 DPH Rates at a Glance
| Type | Rate | Where it applies |
|---|---|---|
| Standard rate (Základní sazba) | 21% | All goods and services not listed under reduced rates |
| Reduced rate (Snížená sazba) | 12% | Food, restaurants, accommodation, public transport, pharmaceuticals, medical equipment, cultural events (single rate since the 2024 merger) |
Last verified: 25 September 2026. Sources: EU Commission VAT rates, ECB euro reference rates and national tax authorities. Confirm with your local authority before filing.
Use the VAT calculator in Custom-rate mode to compute any amount, or check a Czech VAT number with the VAT validator.
What Each Reduced Rate Covers
12% Snížená sazba
- Food and non-alcoholic beverages
- Restaurant meals and catering
- Hotel accommodation
- Domestic passenger transport
- Pharmaceuticals and medical equipment
- Books and press — special treatment may apply; confirm with Finanční správa
Small Business Exemption
- Threshold: turnover below CZK 2,000,000 (approx €80,000)/year
- Effect: no VAT charged, no returns, no input VAT recovery
VAT Registration
- Who: businesses exceeding CZK 2,000,000, non-Czech businesses making taxable supplies
- Where: Finanční správa
- Format: CZ + 8-10 digits
Invoice Requirements
Under Czech DPH law, invoices must contain: supplier details, customer details (B2B), unique invoice number, date, description, unit price, applicable VAT rate, VAT amount, total including VAT.
Reverse Charge
Applies for cross-border B2B services, construction, scrap metal, mobile phones, computers, gold, and certain electronics. Invoice at 0% VAT with reverse charge reference.
OSS
Czech Republic participates in EU OSS since July 2021. Register with Finanční správa for B2C cross-border sales above the €10,000 pan-EU threshold.
Worked Examples
Prague consultant — 21%
CZK 100,000 net at 21%. Gross: CZK 121,000 (VAT: CZK 21,000).
Brno restaurant — 12%
CZK 50,000 net at 12%. Gross: CZK 56,000 (VAT: CZK 6,000).
B2B to Germany
Reverse charge applies. Invoice at 0% VAT with reverse charge reference.
Worked Example — 12%
Medicine worth CZK 5,000 net at 12%.
Gross = CZK 5,000 × 1.12 = CZK 5,600 · VAT = CZK 600
How to Use the VAT Calculator
- Select Czech Republic — 21% auto-fills
- Choose mode: Add, Remove, or Custom (12%)
- Enter amount, click Calculate
- Copy or download result
🔒 100% Client-Side Privacy: All calculations run in your browser.
Other Countries VAT Guides
Germany VAT (MwSt) 2026
France VAT (TVA) 2026
Italy VAT (IVA) 2026
Spain VAT (IVA) 2026
Netherlands VAT (BTW) 2026
Poland VAT (VAT) 2026
Austria VAT (USt) 2026
Belgium VAT (BTW) 2026
Ireland VAT 2026
Sweden VAT (Moms) 2026
Denmark VAT (Moms) 2026
Finland VAT (ALV) 2026
Luxembourg VAT (TVA) 2026
Portugal VAT (IVA) 2026
Greece VAT (FPA) 2026
Frequently Asked Questions
What is the VAT rate in Czech Republic in 2026?
Czech Republic's standard VAT rate is 21%. A single reduced rate of 12% applies to food, accommodation, restaurants, transport, pharmaceuticals and cultural events (tiers merged in 2024).
What is the small business threshold?
CZK 2,000,000 (approx €80,000) per year. Below this, you don't charge or remit VAT.
What is covered by the 12% reduced rate?
Food, restaurants, accommodation, public transport, pharmaceuticals, medical equipment and cultural events. The former 15% and 10% tiers were merged into this single 12% rate in 2024.
How do I register?
Register with Finanční správa. You receive a DIČ number (CZ + 8-10 digits).
When does reverse charge apply?
Cross-border B2B services, construction, scrap metal, mobile phones, computers, gold, and electronics. Invoice at 0% VAT.
Is Czech Republic part of OSS?
Yes. Register with Finanční správa for B2C cross-border sales above the €10,000 pan-EU threshold.
Late payment interest?
8% above CNB base rate. Compensation fee applies. Use the late-payment calculator.
Informational purposes only — not tax advice. Rates sourced from Finanční správa and EUR-Lex. Always confirm with your accountant.