Conditions for VAT refund to companies which do not have a seat or residence in Czech Republic or EU are mentioned in Czech VAT law §83.
VAT return is possible to VAT payers from countries which have reciprocity with Czech Republic about VAT refund. It means your country makes VAT refunds to Czech VAT payers and Czech Tax authority can make the refund to you. Reciprocity must be officially confirmed between Czech and the other country. There is no official list of „reciprocity countries” publicly displayed.
Currently Czech Republic makes VAT refund to Swiss and Norwegian VAT payers.
Claim, which is being submitted to Tax authority for Prague, must contain
- Official application for VAT refund
- Original invoices and other tax documents
- Tax statement that claimant is VAT registered in their home country. This document must be issued by relevant tax authority and cannot be older than 1 year. It must be translated into Czech language
Czech Tax authority does not make VAT refund for
- goods and services used for a personal consumption
- accommodation costs and food costs
- travel costs
- goods and services connected with the representation of the company
- phone costs
- taxi bills
- all fuels
Claim period cannot be longer than a calendar year. Deadline to submit VAT refund claims is 30.6. next year. Deadline for 2017 claims is 30.6.2018. Quarterly claims can be submitted as well.
Minimum amount of quarterly claim is 7000,- CZK, about 280 Euro.
Minimum amount of yearly claim is 1000,- CZK, about 40 Euro.
Czech Tax authority has 6 months to make the refund since the claim is being submitted or doubts are cleared in case of answering an appeal.
All communication with Czech Tax authority must be done in Czech language.
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