Via Madonna dello Schioppo, 67 - 47023 Cesena (FC) - Italy
Tel 0039-0547-380622 - FAX 0039-0547-630654 info@tva-international.it

Czech Republic

VAT REFUND IN CZECH REPUBLIC:
ALL NON-RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses:
All expenses concerning the Company activity (invoices and receipts concerning supermarket, coffee bar, restaurant, taxi are not valid).

b) Suitable documents:
Original INVOICES and RECEIPTS issued in Czech language showing absolutely the following details:

  1. PLACE, DATE OF ISSUE, RECEIPT OR INVOICE NUMBER
  2. NAME OF THE SUPPLIER, ADDRESS AND V.A.T. REGISTRATION NUMBER
  3. PURCHASER’S COMPLETE STAMP or COMPLETE HEADING OF THE PURCHASER FILLED IN BY THE SUPPLIER: THE ADDRESS MUST BE THE SAME AS THE ONE STATED IN THE CERTIFICATE OF STATUS OF TAXABLE PERSON
  4. DESCRIPTION OF THE PURCHASED GOODS OR RENDERED SERVICES AND, IN CASE, TYPE A or B
  5. TAXABLE AMOUNT IN CZK (CZECH CURRENCY)
  6. VAT AMOUNT IN CZK (CZECH CURRENCY) AND, IN CASE, EXCHANGE IN €
  7. VAT RATES 19% AND 9% OR TYPE “Z” AND “S”
  8. TOTAL PAID AMOUNT IN CZK (CZECH CURRENCY)
  9. PROOF OF PAYMENT IF MADE BY CREDIT CARD.

N.B.: REFUELLING INVOICES/RECEIPTS ISSUED BY THE FILLING STATION KEEPER/ATTENDANT MUST NOT EXCEED CZK. 10.000 (ABOUT € 340,00): PLEASE, REQUEST THE FILLING STATION KEEPER/ATTENDANT THE ISSUANCE OF NR. 2 INVOICES /RECEIPTS.

EACH INVOICE/RECEIPT ISSUED ONLY IN CZECH LANGUAGE AND DIFFERENT FROM THE ONES ISSUED BY OIL COMPANIES MUST BE FOLLOWED BY A DESCRIPTION OF THE GOODS OR SERVICES IN ITALIAN OR ENGLISH LANGUAGE.

N.B. : INVOICES AND RECEIPTS WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY CZECH AUTHORITIES.

c) Registration for the electronic system

d) Forwarding of the documents: 
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We advise You to send the invoices before 31st March of the following year to our office.

e) Minimum VAT amounts: 
Yearly application: CZK. 9.700 (€ 400,00)