• Skip to main content
  • Skip to primary sidebar
  • Skip to footer

Email: accace@accace.com

Contact us
Sign up for news
  • Locations
  • Websites
    • Global (English)
    • Global (German)
    • Czech Republic
    • Germany
    • Hungary
    • Poland
    • Romania
    • Russia
    • Slovakia
    • South Africa
    • Ukraine
    • United States of America (USA)
  • eShop

Accace - Outsourcing and advisory services

  • Services
    • OUTSOURCING
    • Accounting and reporting
    • Accounting online portal
    • Payroll and HR administration
    • Payroll and HR online portal
    • Time and attendance online portal
    • ADVISORY
    • Tax advisory
    • Transaction advisory
    • Legal advisory
    • Corporate and secretarial
    • Advisory online portal
    • MARKET ENTRY SUPPORT
  • COVID-19
  • About us
    • Who we are
    • Case studies
    • Meet our key People
    • Partner with us
    • Corporate Social Responsibility
  • Careers
    • Open positions
    • Who we are
    • Our values
    • Success stories
    • How we care
    • How we act
    • We volunteer
  • Newsroom
  • Events
  • Locations

VAT refund from other EU Member State in the Czech Republic | News Flash

20 Jul 2018

 Download PDF!

VAT-refund-from-other-EU-Member-StateAre you registered to VAT and your employees incurred transportation expenses (e.g. taxi fares, public transport fares, fuels and road tolls), accommodation expenses and expenses on professional trainings in relation to business trips? Did your company purchase goods in another EU Member State and the goods remained in the territory of the respective EU Member State? Does your company present itself at trade fairs and exhibitions in other EU Member States?

In such a case, we would like to inform you about the possibility to apply for a refund of the VAT paid on goods and services in another EU Member State via electronic VAT refund application when meeting the specific conditions of respective EU Member State.

Deadline for submission of VAT refund application

VAT refund application for VAT refund period shall be submitted by 30th September of the calendar year following the “VAT refund period” (i.e. deadline for submitting the VAT refund application for the calendar year 2017 is on the 30th September 2018).

VAT refund period

VAT refund period shall not exceed one calendar year, but shall not be less than
3 calendar months; VAT refund application may be submitted for the period less than 3 calendar months in case that the VAT refund period represents the remainder of the calendar year.

Who is entitled to reclaim VAT?

  • Company which is registered to VAT in the refund period in the Czech Republic.
  • Company which has its seat, place of business or establishment in the Czech Republic.
  • Company which does not have its seat, place of business or establishment in other EU Member State (state of VAT refund) according to the rules set by the respective EU Member State.
  • Company which did not carry out only VAT exempt supplies without the right to deduct in the VAT refund period.
  • Company which did not deliver goods and did not provide services which are considered to be delivered or provided in the state of VAT refund in the VAT refund period. Exceptions are taxable supplies which are subject to the reverse charge mechanism and transport or ancillary services exempt from VAT.

Limits of the amount of VAT

  • 400 EUR (or the equivalent in the national currency) for the period less than one calendar year but at least 3 calendar months.
  • 50 EUR (or the equivalent in the national currency) for the period of one calendar year or for the remainder of the calendar year.
  • Individual EU Member States may set their own limits of reclaimable VAT amounts.
  • The limit applies to the whole VAT refund application and not to individual tax documents.

VAT refund application process

  • First, an application for an access to the “Application for VAT refunds from other EU Member States” available on the tax web portal of the Financial Administration of the Czech Republic administrated by General Financial Directorate has to be filed.
  • Tax administrator decides on the application within 15 days from the date the tax administrator received the application at the latest.
  • Subsequently, it is possible to submit VAT refund application via website of the tax authorities. Following that VAT refund application is forwarded to the EU Member State of VAT refund via the  web portal.
  • Tax administrator of the EU Member State of VAT refund issues the decision within the period of 4 months from the date the tax administrator received the VAT refund application. In case that the tax administrator requests additional information, the decision is issued within the period of maximum 8 months from the date the tax administrator received the VAT refund application.

Why use Accace services when applying for VAT refund from other EU Member State?

  • VAT refund application from other EU Member States is complicated and administratively demanding process.
  • Individual EU Member States may have special rules under which VAT refund can be claimed (e.g. some Member states do not allow to refund VAT paid on fuels) as well as different requirements for the format and structure of the VAT refund application.
  • The tax administrator of the EU Member State of VAT refund often requires additional explanations and documentation in the language of the EU Member State in order to assess the VAT refund application.
  • In case the formal requirements of the EU Member State of VAT refund are not fulfilled, the tax administrator may reject the VAT refund application.
Can we help you prepare the VAT refund application? Contact us!

CONTACT

Stanislav Železný
Tax Manager | Czech Republic
Tel: +420 222 753 480
E-mail: stanislav.zelezny@accace.com

Related news

What impacts does the 2021 Czech tax package have on the taxation of natural persons in practice? | News Flash

on 20 January 2021, in Czech Republic, News Flash, Other industries, Regional Studies, Taxation
Read more

2021 Tax Guideline for the Czech Republic

on 19 January 2021, in Country guidelines and eBooks, Czech Republic, Taxation
Read more

Value-added tax in the Czech Republic | eBook

on 08 January 2021, in Country guidelines and eBooks, Czech Republic, Taxation
Read more

Labour Law and Employment in the Czech Republic – 2021 Guide

on 07 January 2021, in Country guidelines and eBooks, Czech Republic, Payroll, HR and Labour Law
Read more

2021 Transfer Pricing Overview for the Czech Republic

on 07 January 2021, in Country guidelines and eBooks, Czech Republic, International transactions
Read more

2021 Tax Calendar | Czech Republic

on 07 January 2021, in Calendars, Czech Republic, Other industries, Taxation
Read more

Changes in travel reimbursement in the Czech Republic from 1 January 2021 | News Flash

on 05 January 2021, in Czech Republic, News Flash, Other industries, Payroll, HR and Labour Law, Regional Studies
Read more

Minimum, average and guaranteed wage for 2021 in the Czech Republic | News Flash

on 04 January 2021, in Czech Republic, Local news, News Flash, Other industries, Payroll, HR and Labour Law
Read more

Czech Tax Package 2021: Overview of Proposed Changes | News Flash

on 10 December 2020, in Czech Republic, Local news, News Flash, Other industries, Taxation
Read more

Hard Brexit from the Czech point of view: VAT and customs duty application from 1.1.2021 | News Flash

on 09 December 2020, in Czech Republic, Local news, News Flash, Other industries, Taxation
Read more

Doing business in the Czech Republic is about to get easier | weBlog

on 19 November 2020, in Articles and expert opinions, Czech Republic, Local news, Other industries, WeBlog
Read more

Czech approach to the impacts of Brexit on premiums as of January 2021 | News Flash

on 13 November 2020, in Czech Republic, Local news, News Flash, Other industries, Taxation
Read more

Abolition of real estate acquisition tax and planned tax amendment for 2021 in the Czech Republic | News Flash

on 15 October 2020, in Czech Republic, Local news, News Flash, Other industries, Taxation
Read more

How to correctly calculate the average earnings in the Czech Republic? | News Flash

on 05 October 2020, in Czech Republic, News Flash, News per country, Other industries, Payroll, HR and Labour Law
Read more

Coronavirus from the perspective of Czech labour law | eBook

on 19 March 2020, in Country guidelines and eBooks, COVID, Czech Republic, Local news, Other industries, Payroll, HR and Labour Law
Read more

Report on relations in the Czech Republic

on 16 March 2020, in Accounting and finance, Czech Republic, Legal and corporate, Local news
Read more

2020 Company Formation in the Czech Republic

on 24 January 2020, in Country guidelines and eBooks, Czech Republic, Legal and corporate
Read more

“Quick fixes“ – VAT news for 2020 in the Czech Republic | News Flash

on 22 January 2020, in Czech Republic, News Flash, Other industries, Payroll, HR and Labour Law
Read more

Czech reporting obligation for income paid abroad – reminder | News Flash

on 08 January 2020, in Czech Republic, News Flash, Other industries, Regional Studies, Taxation
Read more

2020 payroll calculator for the Czech Republic

on 04 January 2020, in CALCULATORS 2020, Czech Republic, Payroll, HR and Labour Law
Read more

Primary Sidebar

<< Back to newsroom

NEW TO THE MARKET?

Use the free consultancy delivered by our in-country experts to get you prepared.

See what is included and schedule your call now!

We only need your email

Footer

About Accace

Originally established in Central and Eastern Europe in 2006, Accace ranks among the leading outsourcing and consultancy providers in the region. Engaging over 600 experts, we have vast experience with handling small to large scale, multi-country outsourcing projects and providing a comprehensive range of our services to over 2,000 customers.

About Accace Circle

Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience. Covering almost 40 jurisdictions with over 2,000 professionals, we support more than 10,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 170,000 pay slips globally.

Locations and contacts | Accace Circle

Our services

Accounting and reporting
Payroll and HR administration
Tax advisory
Transaction advisory
Legal advisory
Corporate and secretarial

Our eShop

Market entry support
See full list of services

Our online portals

Accounting portal
Payroll and HR portal
T&A portal
Advisory portal

Get in touch with us

Locations and contacts
Contact us
Sign up for news
Newsroom
Careers


Follow us

Facebook LinkedIn Twitter Instagram Youtube


Accace Circle

© Accace all rights reserved | Code of conduct | General Disclaimer | Disclaimer Newsroom | Cookie policy | Privacy policy | GDPR Statement

Get free access to
valuable insights
expert knowledge

Our legislation updates make it easy for you to keep on top of the latest changes affecting your business. Receive our articles, opinions, tips, industry news, country profiles, regional overviews and studies, latest events and even more, directly into your mailbox.

Check out our Newsroom to see what is included!

We only need your email

We will send you only relevant information we consider may be of your interest and treat your personal data in compliance with our Privacy policy and GDPR statement.

Unable to subscribe?  Try this page.

This site uses cookies. By continuing to browse the site, you are agreeing to our use of cookies. Find out more.