Nevrátil vám dodavatel chybně naúčtovanou DPH? Požádejte o ni finanční úřad

As we previously informed you, the Court of Justice of the EU has ruled that a customer who has been incorrectly charged a higher VAT by a supplier can request a refund directly from the tax office.

However, this right applies only under certain conditions. It may be relevant in situations where it is impossible or disproportionately burdensome to recover the owed VAT from the supplier (e.g., due to the supplier's insolvency or the expiration of the claim against them).

From January 1, 2026, the conditions for VAT refunds from the tax office will be regulated explicitly in the VAT Act. However, the new regulation is quite strict.

The Supreme Administrative Court has recently confirmed that VAT payers can assert their claims earlier, based on the aforementioned ruling of the Court of Justice. One important condition is that they must first (unsuccessfully) assert their claim against the supplier.

If you have been incorrectly charged VAT and recovering it from the supplier appears disproportionately burdensome, we recommend considering filing a claim with the tax office before the amendment takes effect. We would be happy to assist you in preparing your application.

Authors:

David Kužela
Kristýna Daňková