General information
With effect from January 1, 2026, the amendment establishes a new electronic system for returning VAT to visitors from non-EU nations.
The fundamental requirements—non-EU resident, personal use, export within three months, CZK 2,000 per receipt, including exempt supplies, and refund requests within six months—remain the same.
The seller will now submit the information to an online customs system and wait for an automatic acknowledgement after issuing the receipt. The seller must provide a paper receipt labeled "VAT REFUND" or "TAX FREE" and submit the information by the next day if no acknowledgement is received. The passport number, country code, currency, and value of exempt supplies must all be on each receipt. The seller must request the refunded VAT by the end of the calendar year that follows the year of the export confirmation, which is sent electronically by Customs.
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