When Must a Company Register for Czech VAT: 2026 Turnover Thresholds
You become a mandatory VAT payer after exceeding a turnover of CZK 2,000,000 per calendar year — and immediately once turnover passes CZK 2,536,500. Here is how the thresholds work.
The obligation to register for Czech VAT arises when your turnover exceeds CZK 2,000,000 per calendar year — you then become a VAT payer from 1 January of the following year. If turnover exceeds CZK 2,536,500 (the equivalent of EUR 100,000), you become a payer the very next day.
How turnover is counted
Since 1 January 2025, turnover is tracked per calendar year (January–December), not over 12 rolling months as before. Turnover includes consideration for supplies with the place of supply in the Czech Republic — in short, your Czech business revenue.
Two thresholds, two regimes
- CZK 2,000,000 — you become a payer from 1 January of the following year. In the registration application you may opt to become a payer already from the day after crossing the threshold.
- CZK 2,536,500 — you are a payer automatically from the day after crossing it.
In both cases the registration application must be filed within 10 business days of exceeding the threshold.
Practical example
An e-shop reaches CZK 2,100,000 of turnover on 15 September. It files the application within 10 business days and becomes a payer on 1 January of the next year. If turnover grew to CZK 2,600,000 by November, it would be a payer from the day after crossing CZK 2,536,500.
Voluntary registration
You can also register voluntarily before reaching the threshold — typically when you buy from VAT payers and want to deduct input VAT, or when business partners require it.
Once you are a payer, verify your partners regularly: check any supplier's VAT ID against the ARES and VIES registers in seconds.