Czechia

The VAT small-business threshold in Czechia is CZK 2,000,000 of annual turnover. The standard VAT rate is 21%.

Domestic turnover is measured per calendar year. Exceeding CZK 2,000,000 makes the business a VAT payer from 1 January of the following year (registration application within 10 working days); exceeding CZK 2,536,500 in the current year makes it a VAT payer from the day after.

Since 1 January 2025, Czechia also applies the EU cross-border small-business exemption: a business established in another member state can use Czechia’s threshold if its EU-wide turnover stays within €100,000 in the current and previous year. It files one prior notification in its home country, receives an identification number ending in EX and files quarterly reports there.

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in Czechia?

The VAT small-business threshold in Czechia is CZK 2,000,000 of annual turnover.

What is the standard VAT rate in Czechia?

21%. Reduced rates: 12%.

Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme.