Czechia · Tax Compliance
Filing calendars, registration thresholds and the official tax authority.
AI-drafted, editorial review pending. The official links below are checked — confirm specifics with the authority.
A company files a corporate income tax return each year and pays 21% on its profit. VAT registration becomes compulsory once turnover passes CZK 2,000,000 in a calendar year, from the following 1 January; if it passes CZK 2,536,500, the business becomes a VAT payer from the day after. VAT payers file returns electronically and, alongside them, a control statement listing domestic transactions, which legal entities file monthly. Since 2025, turnover is counted per calendar year rather than over a rolling twelve months.
- VAT registration: compulsory from 1 January after turnover passes CZK 2,000,000 in a calendar year, or from the next day above CZK 2,536,500.
- Legal entities file the VAT control statement every month.
- Corporate income tax is 21% of profit.
- Financial Administration — Taxes
Financial Administration: tax filing, VAT and the control statement.
- Financial Administration — VAT control statement
Financial Administration: tax filing, VAT and the control statement.
Government portals
- gov.cz — Public Administration Portal — Guides to life situations and online services, including emergency calls and annual leave.
- Public Register and Collection of Documents — Ministry of Justice search of the commercial register and companies' filed documents.
- Financial Administration (Finanční správa) — Tax filing, VAT registration and the VAT control statement.
- Ministry of Foreign Affairs — Entry & Residence — Short-stay visas, Employee Card, EU Blue Card and residence registration.