Fiscal subject related
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You must register for VAT in the Czech Republic if any of the following conditions are met:
- Storing goods in an EU-country requires you to register for VAT in that country.
- The VAT registration limit for Czech companies is 2 000 000 CZK in 12 consecutive months.
- No matter if the storage happens independently or via a fulfillment provider that stores products in warehouses in Austria, the seller himself is responsible for the VAT registration.
- In some cases, the subsequent filing of VAT returns and tax declarations is also necessary.
Furthermore, you are exceeding the EU-wide distance selling threshold by selling products to Czech end users:
- If your distance sales across the EU exceed the new €10.000 threshold, you must register for VAT in the EU-countries to which you are selling beginning in July 2021.
- Distance sales below that threshold don’t require an additional VAT registration.
- The same applies to businesses registered for OSS, since goods need to be taxed at country-specific VAT rates in that case.
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