Czech VAT Services - Registration & FilingAlexio.cz registers local and FOREIGN businesses, AMAZON sellers for VAT, and files VAT returns, Electronic Sales Lists and Kontrolni Hlaseni.
VAT Registration for Trade Licenses and SROsCzech businesses can be registered voluntarily or have an obligation to register, depending on whether they fulfill the criteria. Then there are 2 'levels' of VAT registration - we call them 'VAT light' and 'Full VAT'. Read about the differences here: VAT Registration Types.
A tool for determining whether it is necessary to register for VAT (and for what kind), is here: VAT Evaluation Tool.
If you are planning to buy / sell in Europe or Internationally, these tables may be useful: VAT & Business Abroad
In any case, we ALSO recommend booking a consultation , since (international) VAT can be very complex - you will want to know exactly what you are getting yourself into, because a decision to register cannot be revoked easily. Contrary to popular belief, it is not always beneficial to register for VAT right away. One always needs to balance the costs and the benefits.
VAT Registration for FOREIGN businesses and AMAZON sellersForeign businesses, with no business seat in Czech Republic, can still apply for a Czech VAT number as 'neusazena osoba', a third type of VAT Registration with the obligation to file monthy VAT Reports, and possibly also ESLs (Electronic Sales Lists) and KHs (Kontrolni Hlaseni).
This is necessary if the business has stock in a local warehouse (sub-suppliers to CZ-based entities, for example) and/or is selling into the Czech market.
Amazon also requires their sellers to have a Czech VAT ID in case they have stock in Czech Republic.
Honesty demands to say that not every request is granted by the Tax Office. It can take a month before registration is complete.
For FOREIGN businesses, use this order form: Czech VAT ID Registration Order Form for Foreign businesses
For AMAZON sellers, use this order form: Czech VAT ID Registration Order Form for AMAZON sellers
Full VAT & Czech clients - Processing & FilingVAT -certainly for new registrations- is processed & filed monthly. Only after 2 years from the date of first registration, a request can be filed to change this to quarterly filing.
If czech clients are invoiced, it is necessary to file 2 documents: the actual VAT Return and also a Kontrolni Hlaseni (specifying individual sales / purchase transactions between VAT-registered businesses)
For sales at a shop / sales point it is also necessary to have an EET cash register for cash / card transactions, sending instantly any transaction data to the tax office. EET cash register are not part of the VAT system, so also non-VAT registered businesses must use one(!)
VAT-Light & EU clients - Processing & FilingWith "VAT-light", only if you send an invoice to an EU company you need to file for that month, if you do not invoice to an EU-based business in a month, you also do not need to file a VAT Return for that month.
If EU business clients are invoiced, it is necessary to file 2 documents: the actual VAT Return and an EC Sales List (specifying individual sales transactions between VAT-registered businesses).
Foreign businesses & Amazon sellers - Processing & FilingTo put it simply, you need to comply to BOTH the Full-VAT and VAT-Light rules described above.
Accounting and VAT Filing Fees & Fee ExamplesFor an explanation on how we charge for Accounting and VAT filing, including some examples of fees for different business types see: Accounting- and Business Services for Foreigners in Czech Republic
For a complete pricelist see here: Accounting & VAT Services Pricelist