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How often do I have to file a VAT return in the Czech Republic?

The Czech Republic has two filing frequencies: monthly and quarterly

Monthly is the standard filing period. If you’re newly registered (within your first two years) or a VAT group, you can’t file quarterly, even if your turnover meets the filing criteria.

EC Sales Lists are always filed monthly, even if your VAT return is filed quarterly.

Frequency Filing and Payment Deadline Turnover
Monthly 25th of the following month Standard reporting period
Quarterly 25th of the following month Less than CZK 10,000,000

If the deadline for monthly and quarterly filings falls on a Saturday, Sunday or public holiday, the due date is extended to the following day.