Czech VAT (DPH) calculator 2026

The 12% reduced rate applies to food and non-alcoholic beverages, books and e-books, prescription medicines and medical devices for disabled persons, accommodation services, restaurant meals (food only — alcoholic drinks are taxed at 21%), passenger transport, and supplies of heat, cooling and gas.

Exempt supplies under section 51 ZDPH — such as financial services, healthcare and education — carry no output VAT and give no right to deduct input VAT. Zero-rated supplies — such as exports of goods and intra-EU deliveries under sections 64 and 66 ZDPH — are taxed at 0% and do preserve the right to deduct input VAT.

VAT registration is mandatory once cumulative taxable turnover in any 12 consecutive calendar months exceeds CZK 2,000,000 (in force since December 2022 under Act 366/2022 Sb.). Registration is effective from the first day of the second month after exceeding the threshold. Voluntary registration below the threshold is also possible.

Food items in a restaurant are taxed at the reduced rate of 12%, while alcoholic drinks fall under the standard rate of 21%. When both appear on the same receipt the amounts must be separately identified and each allocated to the correct rate.