10%, 15% and 21%
CZK equivalent to EUR 400 (quarterly claim)
CZK equivalent to EUR 50 (yearly claim)
VAT can be reclaimed on:
Only if the invoice contains all required information.
There is no refund on fuel expenses for non-EU businesses.
All invoices must contain:
- Name, address and VAT identification number of the supplier
- Name, address and VAT identification number of the customer
- Invoice date
- Quantity and type of goods supplied
- Price inclusive of VAT
- Price excluding VAT
- VAT amount
- VAT rate
Simplified invoices with a gross amount under 10.000 CZK are accepted.