Selling to Czech Republic 2026 — VAT Rates, Rules & Compliance

This guide covers the Czech Republic (Czechia)-specific rules, rates, and compliance requirements for sellers based outside the EU shipping to Czech customers.

For the underlying EU mechanisms that apply across all member states, see:

EU Overview — IOSS, OSS & Compliance — general obligations for non-EU sellers
Selling to EU Consumers (B2C) — IOSS registration, the €150 threshold, charging VAT at checkout
Selling to EU Businesses (B2B) — reverse charge mechanism and zero-VAT invoicing

VAT Rates in Czechia (DPH)

In the Czech Republic, VAT is known as DPH (Daň z přidané hodnoty). Czech VAT was simplified in January 2024, reducing from three rates (21%, 15%, 10%) to two rates. When you sell to a Czech consumer under the IOSS scheme, you must charge the correct DPH rate at checkout.

Standard Rate: 21%

Applies to the majority of goods: electronics, clothing (including children’s clothing), cosmetics, most digital services (SaaS, downloads, streaming), furniture, and physical goods not listed below.

Reduced Rate: 12%

The 2024 reform merged the previous 15% and 10% rates into a single 12% rate applying to:

Food and non-alcoholic beverages
Accommodation services
Restaurant and catering services
Books (print and e-books)
Medicines and pharmaceuticals
Medical devices and equipment
Passenger transport
Cultural events and cinema
Newspapers and periodicals
Hairdressing services
Children’s car seats

Your e-commerce platform can handle rate overrides. Note that if your platform or tax engine was configured before January 2024, verify that 15% and 10% Czech rates have been updated to 12%.

Currency: Czech Koruna (CZK)

The Czech Republic uses the Czech Koruna (CZK), not the Euro. The Czech Republic is an EU member and plans to adopt the Euro at some future point, but there is no fixed adoption date as of 2026.

In practice:

Your checkout should display prices in CZK for Czech customers (the approximate rate is ~25 CZK per EUR, but it fluctuates)
IOSS returns are filed in EUR; use the ECB exchange rate for the relevant period
Payment processors (Stripe, PayPal) handle CZK automatically
Czech Post customs handling fees are denominated in CZK

Selling to Czech Consumers (B2C)

No threshold for non-EU sellers

As a seller based outside the EU, there is no threshold for selling to Czech consumers. The EU’s €10,000 threshold applies only to businesses established inside the EU. From your very first sale to a Czech consumer, you must comply with Czech DPH rules.

IOSS vs non-IOSS in the Czech Republic

If you sell physical goods under €150 to Czech consumers, registering for IOSS is strongly recommended.

Without IOSS (DAP — Delivered at Place):

The parcel is stopped by Czech customs (Celní správa)
Česká pošta (Czech Post) or a courier contacts the customer to collect outstanding DPH
The hidden cost: Česká pošta charges a customs clearance fee — typically 300–500 CZK (~€12–20), which is among the higher fees for EU postal services
Czech consumers have high online shopping expectations and are used to frictionless IOSS-cleared EU deliveries from major platforms

IOSS eliminates carrier handling fees because VAT is cleared at the point of sale.

The €3 customs duty (from 1 July 2026)

A flat €3 customs duty per item applies to all parcels under €150 entering the EU from July 2026. Ensure shipping labels include accurate HS codes and correct product descriptions.

Selling to Czech Businesses (B2B)

For sales to a VAT-registered Czech business, the standard EU B2B rules apply.

Validate the DIČ / DPH number. Czech VAT numbers start with ‘CZ’ followed by 8 to 10 digits (e.g., CZ12345678, CZ123456789, or CZ1234567890). The variable length reflects different entity types. Always validate on VIES before zero-rating the invoice.
Reverse charge. Do not charge VAT. The Czech business accounts for DPH on their own Czech return.
Invoice statement. Your invoice must clearly state “Reverse Charge” or in Czech: “Přenesení daňové povinnosti”.

Key Compliance Requirements for Czechia

Invoice retention — 10 years

Czech accounting law requires retention of invoices and accounting records for 10 years from the end of the accounting period. This is a strict requirement.

Invoice requirements

Czech invoices must include your VAT number (if registered), the customer’s address, a unique sequential invoice number, the DPH rate applied per line item, and the date of supply. Invoices must be issued within 15 days of the taxable supply.

Czech e-commerce market

The Czech Republic has one of the highest e-commerce penetration rates in Central and Eastern Europe. Czech consumers are sophisticated online shoppers familiar with cross-border purchasing from UK, German, and Chinese sellers. Clear product descriptions and responsive customer service matter.

Post-2024 VAT rate: update your systems

If you have Czech VAT rate configurations predating January 2024 in your e-commerce platform or accounting software, ensure they have been updated. The old 15% and 10% rates no longer apply — everything at those rates is now 12%.

Shipping to the Czech Republic: Documentation

Electronic customs data: ensure your carrier transmits customs data electronically to Czech customs.
Accurate descriptions: use specific product descriptions with correct HS tariff codes.
IOSS number: if using IOSS, your IOSS number must be electronically transmitted — manual notation is not sufficient.

Selling from a Specific Country?

The Czech-specific rules above apply to any international seller.

United Kingdom — Post-Brexit, GB sellers shipping to the Czech Republic face standard non-EU customs requirements. The Czech Republic is a significant UK export market in Central Europe.
United States — guide coming soon
Australia — guide coming soon