VAT rules and rates
The EU has standard rules on VAT but these rules may be applied differently in each EU country. You must normally pay VAT on all goods and services, up to and including the sale to the final consumer. This could also include each stage of a production process, e.g. buying components, assembly, shipping etc.
For EU-based companies, VAT is chargeable on most sales and purchases within the EU.
VAT isn't charged on exports to countries outside the EU. In this case the VAT is paid in the country of import. You will need to provide evidence that the goods were exported to a country outside the EU.
To read more about VAT at national level, select a country from the list below.
- Czech Republic
Contact a local business support partner
Your enquiry will be sent to a support partner from the Enterprise Europe Network. To assist the advisor to respond in a timely and correct manner to this free service, please provide as much information as possible.Local business support
Help & advice
Get in touch with specialised assistance servicesHelp & advice