Would you like to start importing goods into the Czech Republic or the EU and start selling them?

The fundamental first step, which we have been helping our clients perform, is to register for VAT and then you can proceed to import the first goods without any worries. You can ship your goods using the services of a customs agent.

The customs agent provides your VAT number to the Czech Customs Union, smoothing the process of getting your goods to the final destination. The customs agent helps declare the goods and will communicate with the Customs Union to get a decision clearing the free circulation of your goods. During this process, the Customs Union issues several documents:

  • An import document
  • The total value of the fee

We can help you with the process of registering VAT. Contact us.

Czech VAT law regards the Import document issued by the Czech Customs Union as the taxable document and in the ‘Total value of the fee’ you may find the VAT tax base used to process the VAT return. Because you are already VAT registered, you can use so-called Postponed Accounting via the VAT return, which means that VAT is being paid and deducted at the same time via your periodic VAT return.

There is no deferred payment applicable for VAT purposes in the Czech Republic.

Do you want to ship your goods to Slovenia, Italy, the Netherlands, Germany, but declare them solely in the Czech Republic?

This can be done easily. In the documentation connected with the goods you must state that the country where the goods shall be declared is the Czech Republic. The shipping company takes the goods from the ship and forwards them by air or road to the Czech Republic, which is the final destination.  If on the other hand, you declare the final destination is Slovenia, Italy, the Netherlands, Germany, for example,  – the possibility of VAT registration arises in these countries as you should declare VAT and pay it there.

What you need to be careful about:

The databases of the Czech Tax Administration and Czech Customs Union are connected. So the Tax Administration can check if and when imports were carried out. That is why it is advisable to state all the amounts correctly and also declare the input VAT in the correct VAT return.

We can help you with the process of registering VAT. Contact us.

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