Expat Taxes

New rules for mandatory VAT registration

As of 1.1.2025, there are TWO LIMITS for mandatory VAT registration, considered for CALENDAR YEAR (1.1.-31.12.):
- 1st limit of your turnover 2 000 000 CZK
- 2nd limit of your turnover 2 536 500 CZK
Exceeding both limits MUST BE WATCHED to the SPECIFIC DAY.
By exceeding 1st limit, you can choose whether become full VAT payer from 1st day after exceeding the limit or from new calendar year.
By exceeding 2nd limit, you must become full VAT payer from 1st day after exceeding the limit.

You must SUBMIT VAT application (voluntary or mandatory) BY 10th DAY from the day the limit was exceeded.
Learn more on our blog www.Expattaxes.cz