From 01/01/2024, three VAT rates will apply in the Czech Republic:
Our office wants to point out that the grade of products and services to individual groups of rates has changed and some of the products and services so far in the reduced rate may be at the basic rate or vice versa.
to the rate of 12% of the existing 15% will be transferred:
to the rate of 12% of the existing 21% was shifted:
to the rate of 12% of the existing 10% was shifted:
to the 21% rate they go:
The zero rate will apply to books.
From 1.1.2024, the new rate will appear in the panel. At the same time, we would like to inform you that sales made before 1.1.2024, which are invoiced after the new year, should be taxed according to the old rules.
In case of doubts as to the application of the tax rate, it is possible to apply to the Ministry of Finance for an interpretation of the regulations as to the applicable tax rate. The official cost of such an interpretation is CZK 10,000.