If you import goods into the Czech Republic and sell them domestically or across the EU, correct handling of imports is essential for Czech VAT compliance. Import activity can affect your Czech VAT return (Daňové přiznání k DPH) and may also impact OSS (One-Stop Shop) reporting for eligible intra-EU B2C sales.

This article explains best practices for managing imports under Czech VAT rules.

1️⃣ What Counts as an Import in the Czech Republic

An import occurs when goods enter the Czech Republic from a non-EU country (e.g., China, USA, UK) and are released into free circulation.

Key points:

• For VAT-registered businesses, import VAT is generally accounted for through the Czech VAT return where the relevant conditions are met.
• Import VAT may instead be collected by customs in cases where the importer is not eligible for VAT return accounting.
• Customs duties may apply separately from import VAT.
• Imports are not reported through OSS.
• Imports are not intra-EU transactions.
• Eligible import VAT may be deducted through the Czech VAT return, subject to the applicable deduction rules.

2️⃣ Correct Handling of Import VAT in the Czech Republic

For businesses registered for Czech VAT:

• Declare import VAT in the appropriate Czech VAT return where VAT return accounting applies.
• Report import VAT as due and, where deductible, claim the corresponding input VAT.
• Retain customs declarations, import documentation and supporting invoices.
• Ensure the import documentation identifies the correct importer and includes the appropriate business identification details.
• Reconcile import records with the VAT return and customs information.

⚠ Common mistake: treating import VAT as sales VAT or including imports in OSS declarations.

3️⃣ Storage Location After Import

Where goods are stored after import determines the VAT reporting obligations.

• Imported and stored in the Czech Republic: account for the import under Czech VAT rules and report subsequent Czech taxable sales as required.
• Imported into the Czech Republic, then transferred to another EU country: assess the VAT treatment of the intra-EU stock movement.
• Stored in Czech fulfilment centres (e.g., Amazon FBA CZ): Czech VAT registration and reporting obligations may arise.

Best practice: track the country of import and all warehouse locations. Notify your accounting or Hellotax team immediately when new storage locations are added.

4️⃣ Selling Imported Goods: Reporting Requirements

🇨🇿 Domestic Czech Sales

Domestic taxable sales of goods in the Czech Republic must be reported in the Czech VAT return.

Apply the correct Czech VAT rate:

• 21% – standard rate.
• 12% – reduced rate for qualifying goods and services.

Zero-rated or exempt treatment may apply to certain transactions where the legal requirements are met.

🇪🇺 Cross-Border B2C Sales (OSS)

Goods sold from the Czech Republic to consumers in other EU countries:

• Eligible intra-community distance sales may be reported through OSS, where the seller is registered for the scheme.
• Apply the VAT rate of the customer's destination country where the destination-based rules apply.
• Report eligible transactions through the appropriate OSS return.
• Do not include the original import transaction in OSS.

🧾 Cross-Border B2B Sales (EC Reporting)

Goods sold from the Czech Republic to VAT-registered businesses in other EU countries:

• May qualify as VAT-exempt intra-community supplies with the right to deduct input VAT, provided the applicable conditions are met.
• Report qualifying transactions in the Czech VAT return.
• Include relevant supplies in the EC Sales List (Souhrnné hlášení).
• Intrastat reporting may apply where the relevant requirements and thresholds are met.
• Ensure the customer's EU VAT number is valid and the required transport evidence is retained.

5️⃣ Imports Are NOT Covered by OSS

Common misconception: “OSS covers all imported goods.”

• OSS for intra-community distance sales covers eligible B2C sales, not the importation of goods itself.
• Imports into the Czech Republic must be accounted for under the applicable Czech customs and VAT rules.
• Import VAT cannot be reclaimed through an OSS return.
• Eligible import VAT deductions are handled through the Czech VAT return.

Important: The separate Import One-Stop Shop (IOSS) scheme may apply to qualifying distance sales of imported goods in consignments not exceeding €150. IOSS is different from the standard Union OSS scheme.

6️⃣ Separate Imports From Sales Data

Best practice: maintain clear separation of:

• Import transactions and customs declarations.
• Domestic Czech sales.
• Intra-EU B2B sales.
• Intra-EU B2C sales reported through OSS.
• Intra-EU stock transfers.

Do not upload import transactions as sales data. Provide import documentation separately where required by Hellotax.

Mixing these categories can result in incorrect VAT calculations, duplicated transactions and filing discrepancies.

7️⃣ Correct Period Allocation

• Import VAT must be accounted for in the applicable reporting period according to Czech VAT and customs rules.
• Domestic sales must be reported in the correct VAT period based on the relevant tax point.
• Intra-EU supplies and acquisitions must be allocated to their appropriate reporting periods.
• Refunds, credit notes and adjustments must be reflected according to the applicable correction rules.
• Incorrect period allocation may require corrective VAT returns or related declarations.

8️⃣ Upload Complete Data by the Deadline

To support accurate Czech VAT and OSS filings:

• Upload all relevant data through the Hellotax portal.
• Include:
  • Complete sales data from all channels.
  • Returns, refunds and cancellations.
  • Import documentation where required.
  • Relevant warehouse and stock movement information.
• Hellotax data upload deadline: the 4th day of the month following the reporting period, subject to your service conditions.

📌 Data sent by email cannot be processed through the standard automated workflow and will not be included in filings unless correctly submitted through the required platform process.

✅ Summary: Best Practices for Czech Imports

✔ Keep all Czech customs declarations and import documents.
✔ Account for import VAT correctly through the Czech VAT return or applicable customs procedure.
✔ Track warehouse locations and cross-border stock movements.
✔ Use OSS only for eligible cross-border B2C EU sales.
✔ Validate EU VAT numbers for qualifying B2B supplies.
✔ Separate import transactions from sales data.
✔ Retain supporting customs and transport evidence.
✔ Upload complete data through the Hellotax portal by the required deadline.