Lhůta pro podání žádosti o vrácení DPH pro osoby usazené mimo EU se blíží

We would like to remind you that the deadline for non-EU taxable persons to apply for a refund of Czech VAT for the year 2024 is approaching. The application has to be filed within 30 June 2025 and the deadline cannot be extended. After this deadline, the right to apply for the VAT refund expires.

Applicants must submit their application for 2024 in Czech to the Tax Office for the Capital City of Prague. The application cannot be submitted electronically. The VAT is not refundable for selected transactions (in particular transactions related to the personal consumption and representation expenses).

The Czech VAT is refunded on principle of reciprocity. This means that the state in which the applicant is established would reimburse the Czech taxpayer for the VAT (or similar tax) if paid there, upon request. The Ministry of Finance has now published a list of countries for which the principle of reciprocity is met. These states include:

• Bosnia and Herzegovina,
• The Kingdom of Norway,
• the United Kingdom of Great Britain and Northern Ireland,
• The Swiss Confederation.

VAT refunds are often interesting for foreign companies from multinational groups. If you have companies within your group which would be interested in a refund of Czech VAT, we will be happy to assist you with the assessment of compliance, preparation and processing of the application.

If you have any questions, please contact the authors of this article or the EY team you are working with.

Authors:

Nikola Kratochvílová

Michaela Kleinpeterová