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Czech Republic VAT Rates 2026

Czech Republic (Česká republika) levies Value Added Tax under the name DIČ (Daňové identifikační číslo). The standard rate is 21%, applied to most goods and services. Reduced rates of 12% apply to essential categories including food, medicines, and cultural services.

Access rates via API

The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/CZ endpoint to get Czech Republic rates programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/CZ
# No authentication required for rate lookups

# Response:
# { "country_code": "CZ", "standard_rate": 21,
#   "reduced_rates": [12], "currency": "CZK" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Czech Republic standard rate.

// 1. Validate the customer's Czech Republic VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/CZ/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Czech Republic VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/CZ').then(r => r.json());
// → { standard_rate: 21, reduced_rates: [12] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Czech Republic standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Czech Republic VAT

Czech VAT numbers (DIČ) can have 8 digits (legal entities), 9 digits (individuals), or 10 digits (foreign entities). In 2024 Czech Republic simplified from 3 rates to 2 rates (21% and 12%).

The Czech Republic DIČ is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Czech Republic business customer, validate their VAT registration number first.

VAT rates in other EU countries