DPH (daň z přidané hodnoty) is Czech VAT (Value Added Tax).
Rates
- 21% — standard rate
- 12% — reduced rate: construction, catering, accommodation, hairdressers
- 0% — books
🔴 Two registration thresholds — and they are different
- 2,000,000 CZK → you become a taxpayer from January 1 of the next year. You can register voluntarily and immediately.
- 2,536,500 CZK → you become a taxpayer from the 2nd day after exceeding the limit, automatically.
This means the first threshold gives you time until the end of the year, the second gives you almost no time.
How turnover is calculated
For a calendar year (January–December). Previously, it was calculated over 12 consecutive months — this old rule no longer applies.
Deadline for submitting the application
10 working days from exceeding the threshold.
