VAT refunds from the Czech Republic

Name of sales tax:

Czech VAT is referred to as "Daňi z přidané hotnotý" (DPH) .

Value of turnover tax rates:

The standard rate of Czech VAT is 21%. In addition, reduced rates of 15% and 10% apply.

Permitted refund periods

The reimbursement period for VAT refunds from the Czech Republic must be at least 3 months within one calendar year and 12 months maximum (= one calendar year) .

Minimum Amount requested

For applications with a refund period of at least 3 months, a minimum amount of 400 € applies. For applications whose refund period is one calendar year, a minimum of € 50 applies.

Address of the competent tax authority in the country of reimbursement

Tax Office for Prague 1
Štěpánská 619/28
112 21 PRAHA 1
THE CZECH REPUBLIC

Contact

Tel:     +420 224 041 111
Fax:    +420 224 043 198
Email:  This email address is being protected from spambots. You need JavaScript enabled to view it.
Internet: www.financnisprava.cz

Reimbursement of individual business transactions / expenses:

Costs / Expenses for	Eligibility
Faris and exhibitions	100%
Conferences	100%
Hotel accomodation	100% (1)
Restaurant/ Catering	0%
Entertainment/ gifts	0%
Purchase of vehicles	0%
Diesel	100% (2)
Petrol	100% (3)
Vehicle repair	100% (4)
Rent of vehicles	100% (5)
Taxi	100% (6)
Bus / Train	100%
Phone / Fax	100%
Roadfee/tolls	--
Marketing	100%
Consultants	100%
Legal expenses	100%
Education /Training	100%

(1) deductible for business expenses only (2) only expenses for truck costs
(3) only expenses for truck costs
(4) deductible for business expenses only (5) deductible for business expenses only (6) Deductible for business expenses only

General note:

Please note that the information, in particular with regard to the deductibility and reimbursement of the various business transactions / expenses, is not exhaustive and should only serve as a guide. Whether a reimbursement claim exists can only be answered by an examination in individual cases.