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12.1. VAT on the Supply of Goods by Non-Residents

The supply of goods by a non-resident is subject to VAT in the Czech Republic.

When a non-resident has a place of business in the Czech Republic, the non-residentis required to register for and pay VAT when the standard supply threshold is met.

When a non-resident has no place of businessin the Czech Republic, they are required to register for VAT regardless of meeting the standard registration threshold, unless the supplies are subject to a reverse charge or are subject to distance sales provisions, and the threshold has not been met.

COVID-19 Emergency Measures

In response to the COVID-19 pandemic, an exemption from VAT is provided on import of goods necessary to combat the COVID-19 pandemic from 30 January 2020 until 31 December 2021 (extended from 30 April 2021). The exemption applies to state entities, charitable and philanthropic organizations, and rescue services.

Tax Representative

There is no requirement to appoint a tax representative in the Czech Republic.

Reverse Charge

In general, if the customer is a taxable person, they are required to withhold the VAT payable on the supply and make the payment on behalf of the supplier.

For the purpose of Czech VAT, taxable persons include VAT registered payers and identified persons. Identified persons are not Czech VAT payers, but are required to register when acquiring certain taxable supplies, including taxable goods from the other EU Member States. See Sec. 12. above for applicability of reverse charge on certain local supplies.