If your business imports goods into the Czech Republic from outside the European Union (EU), you may be entitled to reclaim the import VAT associated with those goods.

For businesses registered for Czech VAT, import VAT can generally be declared and deducted through the Czech VAT return (Přiznání k DPH), provided the conditions for VAT recovery are met.

This article explains how import VAT recovery works in the Czech Republic, which documents you need, and how hellotax can help you reclaim eligible VAT.

What Is Import VAT?

Import VAT is charged when goods are imported into the Czech Republic from a country outside the EU and released into free circulation.

The main Czech VAT rates are:

• Standard rate: 21%
• Reduced rate: 12% for qualifying goods

Import VAT is separate from customs duties and is calculated using the applicable customs valuation rules.

For businesses registered for Czech VAT, import VAT is generally accounted for through the VAT return rather than paid upfront at customs.

Where the imported goods are used for activities that qualify for VAT deduction, the import VAT can normally be recovered in the same VAT return.

Who Can Reclaim Czech Import VAT?

Your business can generally reclaim Czech import VAT if:

• It is registered as a Czech VAT payer.
• It is entitled to deduct VAT on the imported goods.
• The goods are used for taxable business activities or other activities carrying a right to deduct VAT.
• The business has the appropriate customs documentation supporting the import.
• The import VAT is correctly declared in the Czech VAT return.

Important: Having a Czech VAT number does not automatically entitle your business to reclaim import VAT.

The right to deduct depends on the nature of the transaction, the use of the imported goods, and whether your business meets the legal conditions for VAT recovery.

How Is Import VAT Reclaimed?

For Czech VAT-registered businesses, import VAT is normally recovered through the regular Czech VAT return.

Step 1: Import Your Goods into the Czech Republic

When goods arrive from outside the EU, they must undergo the appropriate customs clearance procedure.

Your customs agent or freight forwarder will normally prepare the customs declaration.

Ensure that your business details and the relevant importer information are correctly recorded.

Step 2: Obtain Your Customs Documentation

Following customs clearance, obtain and retain the customs documentation confirming the release of your goods.

This documentation is essential evidence supporting your import VAT deduction.

You should also retain the commercial invoice and relevant shipping documents.

Step 3: Declare Import VAT in Your Czech VAT Return

For VAT-registered businesses, import VAT is normally self-assessed through the Czech VAT return.

The VAT is reported as output tax and, where the business is entitled to a full deduction, the corresponding amount is claimed as input VAT.

Import VAT is generally reported in:

• Rows 7 and 8: Import VAT declared on imported goods.
• Rows 43 and 44: Input VAT deductions, including eligible import VAT.

The appropriate row depends on the VAT rate and transaction.

Step 4: Recover the Eligible VAT

Where your business is entitled to deduct the full import VAT, the output VAT and corresponding input VAT deduction normally offset each other.

This means that importing the goods may create no net VAT payment, although the transaction must still be correctly reported.

If your business has only a partial right to deduct VAT, only the eligible proportion can be recovered.

Example: Reclaiming Czech Import VAT

A business registered for Czech VAT imports goods from China into the Czech Republic.

In this example, the business has a full right to deduct import VAT.

The CZK 21,000 is declared as import VAT and recovered as input VAT through the same VAT return.

Note: This example excludes customs duties and assumes that the business meets all conditions for full VAT recovery.

What Documents Are Required?

To support your import VAT recovery, you should retain the following documents:

Your customs agent or freight forwarder should be able to provide the customs documents.

Important: A supplier invoice or freight forwarder's invoice alone is not normally sufficient to establish entitlement to deduct import VAT.

Can Foreign Businesses Reclaim Czech Import VAT?

Foreign businesses may also be entitled to recover Czech import VAT, but the procedure depends on their VAT registration status and the nature of their activities.

Businesses Registered for Czech VAT

Foreign businesses registered as Czech VAT payers can generally recover eligible import VAT through their Czech VAT returns.

Businesses Not Registered for Czech VAT

Businesses that are not registered for Czech VAT may qualify for a separate VAT refund procedure, depending on their circumstances.

From 1 January 2026, Section 83a of the Czech VAT Act introduced an additional refund mechanism for certain foreign businesses importing or acquiring goods in the Czech Republic and subsequently making qualifying domestic supplies for which the customer accounts for VAT.

Other refund procedures may apply to qualifying EU and non-EU businesses.

These procedures have specific eligibility requirements, documentation rules and deadlines.

Important: A foreign business should not assume that import VAT can automatically be reclaimed without Czech VAT registration. The appropriate recovery method must be assessed individually.

When Can Import VAT Be Reclaimed?

For Czech VAT-registered businesses, eligible import VAT can generally be deducted in the VAT return for the period in which the entitlement to deduct arises, provided the necessary conditions are met.

Czech VAT returns are normally submitted within 25 days after the end of the relevant VAT reporting period.

If your customs documentation is missing or incomplete, this may delay the recovery process.

Common Reasons Import VAT Cannot Be Reclaimed

Import VAT recovery may be rejected or restricted where:

• The business does not have a right to deduct VAT on the imported goods.
• The customs documentation does not adequately support the claim.
• The goods are used for activities that do not qualify for VAT deduction.
• The importer is not the owner of the goods and cannot demonstrate the required connection between the import costs and its taxable activities.
• The import VAT has been incorrectly declared.
• The business attempts to reclaim VAT through an inappropriate refund procedure.

To avoid problems, always verify your importer details and retain complete customs records.

How Can hellotax Help?

If hellotax manages your Czech VAT compliance, we can support the correct reporting and recovery of eligible import VAT.

To help us process your import VAT correctly:

1. Provide your customs documentation for each import into the Czech Republic.
2. Ensure your importer details are correct and consistent with your business information.
3. Provide supporting commercial invoices and any relevant import VAT assessments.
4. Submit the documentation promptly so that it can be reviewed before the applicable VAT filing deadline.

Our team can review the information provided, assess the appropriate VAT reporting treatment and include eligible import VAT deductions in your Czech VAT return.

If you are unsure whether your business can reclaim Czech import VAT, please contact the hellotax Support Team before submitting your documents.

Key Takeaways

• Czech import VAT is generally charged at 21% or 12%, depending on the goods.
• Czech VAT-registered businesses normally account for import VAT through their VAT returns.
• Eligible import VAT can generally be deducted in the same return.
• Proper customs documentation is essential to support VAT recovery.
• Foreign businesses without Czech VAT registration may qualify for alternative refund procedures.
• Providing complete import documentation to hellotax helps ensure accurate VAT reporting and recovery.

For further assistance, please contact the hellotax Support Team.