Application for a refund of value added tax paid under foreign aid

Hlavní informace

If an international treaty which is part of the Czech legal system contains a provision that non-refundable foreign aid is exempt from tax or that no tax may be paid from the foreign aid, the person who paid such tax is entitled to a tax refund upon request.

The tax is not refundable for programmes and projects funded by the European Union, except for pre-accession aid programmes.

The tax is refundable until 31 December 2026 only if the relevant international treaty became part of the Czech legal system before 1 January 2025.

A person who has paid such a tax and who applies for a refund of the tax paid from the funds of non-refundable foreign aid or from the funds from European Union resources provided for the support of research and development projects, if according to the rules of the provider of the funds these funds cannot be used to pay the tax, is also entitled to a tax refund.

The tax is refundable only if the application for the provision of funds from non-refundable foreign aid or from European Union resources provided for the support of research and development projects has been decided by 31 March 2025.

If the taxpayer claims a refund, it shall not claim a deduction under this Act.

If a refundable overpayment arises as a result of the assessment of a refund claim, the tax office shall return it to the claimant without request within 30 days of the assessment.

Týká se vás to pokud

You are:

• a person who paid tax for the goods or services purchased under foreign aid,
• a person from another EU Member State or a third country who may be a claimant for a refund if they have paid tax on the goods or services purchased under foreign aid, or
• a taxable person who has carried out a taxable supply (supply of goods or services) for the benefit of a person from another EU Member State or third country and has declared the tax, unless the persons aided claim a tax refund. (In this case, the refund request does not contain proof of payment of the tax, but must contain confirmation by the person from the other EU Member State or third country that the persons aided are not claiming a refund. This confirmation shall extinguish the entitlement to a tax refund for these persons).

Kdy službu řešit

The tax refund can be claimed up to 15 months after the end of the calendar month in which the taxable supply (supply of goods or services) took place.

If the refund is not claimed within this time limit, the claim is extinguished.

Vyřízení služby

Co potřebujete pokud službu řešíte

The request does not have a separate predefined form. It is submitted in the form of a simple letter which contains:

• the name of the company or the name of the applicant,
• the addition to the name and registered office or place of residence and
• the tax identification number or birth number, or other identification number.

The refund request must be accompanied by:

• tax documents or documents on the sale of goods or services issued by the payer,
• proof of payment of the tax,
• a certificate of the origin of the funds and that the goods or services purchased are part of a non-refundable foreign aid programme issued by the Ministry of Finance or a person authorised by the Ministry of Finance to issue such a certificate.

The proof of sale of goods or services must include:

• the business name or name, addition to the name and registered office of the payer who carries out the taxable supply,
• the tax identification number of the payer who carries out the taxable supply,
• the business name or the name and registered office or place of residence of the person for whom the taxable supply is being carried out (the purchaser),
• the scope and subject of the taxable supply,
• the registration number of the tax document,
• the date of the taxable supply,
• the tax rate and the value added tax base,
• the amount of value added tax
• the total price including tax.

If the applicant is a person who has incurred a tax liability on the goods or services purchased, the applicant shall substantiate the refund request with a receipt for the purchase of the goods or services issued by the supplier or provider or a tax document upon importation and prove that it has fulfilled the tax liability on this supply.

Kde a jak službu řešit

The VAT paid under foreign aid refund request can be submitted in person to the locally competent tax office, or it can be sent to its address by post.

An applicant that is a person who does not have a registered office or place of residence in the territory of the European Union or a non-taxable person who has a registered office or place of residence in another EU Member State shall submit the request to the Tax Office for the Capital City Prague.

Doplňující informace

Jaký má služba benefit

Refund of value added tax paid on the cost of goods or services under foreign aid.

Možnosti odvolání

An appeal may be filed against the decision on a tax refund within 30 days of the delivery of the decision.

The appeal shall be lodged with the tax office which decided on the tax refund.