Czech VAT (DPH) Calculator 2027
Czech VAT (Daň z přidané hodnoty / DPH) has two rates from 2024: 21% standard, 12% reduced (consolidated from 15% and 10%). Calculate VAT-inclusive and VAT-exclusive prices. Source: financnisprava.cz Income Tax Act §47.
Czech VAT Rates 2027 — Standard 21% and Reduced 12%
From January 1, 2024, Czechia consolidated three VAT rates (21%, 15%, 10%) into two: 21% standard and 12% reduced. Reduced 12% applies to: food (except essential drinks), pharmaceuticals, books, public transport, water supply, housing construction <120m² floor, social housing, child seats, medical aids. Standard 21% covers everything else. Source: Income Tax Act §47, financnisprava.cz.
Adding VAT vs Extracting VAT
Add mode: Gross = Net × 1.21 (or 1.12). Example: CZK 10,000 net + 21% = CZK 12,100 gross, with CZK 2,100 VAT. Extract mode: Net = Gross / 1.21. To extract VAT from CZK 12,100 gross, divide by 1.21 = CZK 10,000 net + CZK 2,100 VAT. The extract factor 1/121 of gross (for 21%) or 1/112 (for 12%).
VAT Registration Threshold and Quarterly Filing
Businesses with annual turnover above CZK 2 million must register for VAT. Voluntary registration is also possible. Monthly returns for taxpayers above CZK 10M turnover; quarterly for below. Returns due by 25th of the month after the period. Cash-basis VAT regime is available for small-businesses below CZK 10M turnover. Source: financnisprava.cz.
VAT Refund for EU Cross-Border Trade
Reverse charge applies to most B2B intra-EU services and certain goods. Czech businesses receiving services from another EU VAT-registered supplier self-account for VAT in their domestic return. Recapitulative statements due monthly. Foreign tourists buying in Czechia can claim VAT refund at departure for purchases above CZK 2,001 through Global Blue or Premier Tax Free schemes.
Frequently Asked Questions
What are Czech VAT rates in 2027?
21% standard, 12% reduced. Reduced applies to food, books, medicine, public transport, water, housing <120m², child seats. Source: financnisprava.cz.
How to extract VAT from a Czech invoice?
Divide gross by 1.21 (standard) or 1.12 (reduced). Example: CZK 12,100 / 1.21 = CZK 10,000 net + CZK 2,100 VAT. Extract factor 1/121 of gross.
What is the Czech VAT registration threshold?
CZK 2 million annual turnover. Above this, registration is mandatory within 15 days of exceeding. Voluntary registration also available for smaller businesses.
Are food and books at reduced 12% rate?
Yes, both at 12%. Also: pharmaceuticals, public transport, water, housing construction <120m², social housing, child seats, medical aids.
Can EU tourists get a VAT refund in Czechia?
Non-EU residents can claim VAT refund on purchases above CZK 2,001 from participating retailers at airport departure. EU residents cannot. Refund via Global Blue, Premier Tax Free, etc.