Czech Republic: Electronic submission of VAT returns from 1 January 2021

On 1 January 2021, the changes brought about by the amendment to the VAT Act shall take effect, according to which the identified person is obliged to file tax returns or additional tax returns, summary reports, and only submit an application for registration or notification of a change in registration data electronically. Only individuals with a turnover of less than CZK 6.000.000 are exempt from this rule.


The period for filing taxes of Czech entities can be a calendar quarter or a month.


  • If the annual turnover of a Czech entity is higher than CZK 10,000,000, VAT returns have to be submitted on a monthly basis.
  • Should the annual turnover be lower than CZK 2,000,000, VAT returns must be submitted quarterly.
  • If the annual turnover is higher than CZK 2,000,000 but lower than CZK 10,000,000, the tax payer is allowed to choose a monthly taxable period. Otherwise, the taxable period is a calendar quarter.


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