Main information
As a foreign taxable person who does not have a registered office or place of business in the European Union, you are entitled to a tax refund for taxable supplies with a place of supply in the Czech Republic if you do not carry out supplies in the Czech Republic during the period for which you are claiming the refund other than:
- the import of goods,
- exempt supplies without the right to deduct tax,
- provision of services related to the import of goods and export of goods,
- a supply in respect of which the payer or the identified person for whom the supply is being carried out is liable to declare the tax; or
- selected supplies to which the special OSS scheme applies.
A taxable supply is the supply of goods for consideration, the provision of services for consideration, the acquisition of goods from another EU Member State for consideration and the import of goods with the place of supply in the domestic territory, unless they are exempt from tax.
The tax is refunded on the basis of the principle of reciprocity. The principle is fulfilled if the taxable person resident in the country is refunded value added tax or a similar general consumption tax in the country in which the foreign person claiming the refund is resident, on the basis of an international treaty or other arrangement, and this country is included in the list of countries published by the Ministry of Finance in the Financial Bulletin.
The tax office may require the foreign person to submit a certificate issued by the competent authority of the State in which the person has its registered office stating that value added tax or similar general consumption tax is not levied in that State.
As a foreign person, you can claim a tax refund on goods and services under similar conditions as the taxpayer can claim a deduction.
Tax cannot be refunded on these supplies:
- goods and services provided for personal consumption,
- travel, accommodation and meal expenses of the foreign person,
- goods and services related to the representation of a foreign person,
- telephone fees,
- taxi service.
The tax will be refunded if the amount of the refund is
• at least CZK 7 000 for a period of less than one calendar year but not less than 3 months, or
• at least CZK 1 000 for a period of one calendar year or a period of less than 3 months if it is the remainder of a calendar year.
The tax is refunded to the account specified in the refund request, either in the Czech Republic or in any other country. If the tax is refunded to an account in another country, the transfer fees are borne by the foreign person.
If you incur a refundable overpayment as a result of a refund assessment, the tax office will refund the overpayment to you without a request within 15 days of the notification of the assessment notice (i.e., its delivery), or within 60 days from the date of filing the tax return if the tax assessed by the tax administrator does not differ from the tax stated in the tax return (and the payment assessment is therefore not delivered).
If you do not provide the tax administrator with the payment service provider account necessary for the refund of the overpayment, the tax administrator will not refund this overpayment without a request.
This applies to you if
You are a taxable person who does not have a registered office or place of business in the European Union and you want to recover value added tax paid on taxable supplies with a place of supply in the Czech Republic.
When to use this service
Submit the VAT refund return once per calendar quarter, always no later than the deadline for claiming the refund. That period shall begin on the day on which the chargeable event occurs and shall end on 31 December of the immediately following calendar year.
Multiple refund claims can be made in one VAT refund return. If you fail to make a claim within the relevant period (quarter), it is possible to make the claim in the following period. However, it is always necessary to exercise this right within the above-mentioned period.
A claim asserted outside the time limit for its assertion shall not be taken into account and the right to a tax refund shall lapse altogether.
Vyřízení služby - elektronicky
What you need if you are using this service
The VAT refund return form, which is available on the website of the Financial Administration, including its mandatory annex Annex to the VAT refund return.
The VAT refund return and its Annex to the VAT refund return do not have their own electronic form on the website of the Financial Administration (only a form without the possibility of electronic completion).
The following must be submitted at the same time as the VAT refund return:
- copies of tax documents issued by the payer,
- copies of tax documents when goods are imported into the country and proof of payment,
- a certificate that the applicant is a person registered for value added tax or similar general consumption tax in a third country, issued by the competent tax authority in the country where the foreign person is registered, this certificate may not be older than 1 year from its issue.
Where and how to solve this service
The VAT refund return can be submitted to the Tax Office for the Capital City of Prague electronically via:
The VAT refund return must be submitted in PDF format only.
If you are a person who has not been assigned a data mailbox by law, you can also submit the above via:
How much will you pay
None
Additional information
What is the benefit of this service
If the legal conditions are met, you may be refunded the value added tax paid for taxable transactions with a place of supply in the Czech Republic.
Appeal options
No appeal may be lodged against this service.
If you do not agree with the result of the assessment of the right to a tax refund, you can appeal against the tax assessment within
30 days from the date of its delivery. The appeal is lodged with
the Tax Office for the Capital City of Prague, which has decided on the refund.