From January 1, 2026, a new electronic VAT refund system for non-EU visitors will be implemented with specific requirements for sellers.
Czech: Exemption for Exported Goods and VAT Refunds for Tourists from Outside the EU
Public
Czech Republic
Author: Ema Stamenković
Category:
General information
Views:
3399
Content accuracy validation date:
15.12.2025
Content accuracy validation time:
08:32h
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.
Other news from Czech Republic
Czech: What Is a “Registered Sale” Under the New EET 2.0 Law
Czech Republic
Author: Ema Stamenković
The new Czech sales recording law defines a registered sale as any qualifying payment, including cash, card transfers, and virtual assets. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Czech Republic Proposes EET 2.0 Sales Reporting System from January 2027
Public
Czech Republic
Author: Ema Stamenković
Czech Republic
Author: Ema Stamenković
EET 2.0 is the upcoming Czech electronic sales registration system, mandatory from January 2027, ensuring automated sales data collection, improving tax control, and promoting fair competition for personal and corporate income tax payers. EET 2.0 is the proposed new Czech electronic sales registration system that would reintroduce mandatory sales reporting from 1 January 2027. The system is intend... Read more
New document was uploaded: The introduction of new fiscalization EET 2.0
Czech Republic
Author: Nikolina Basić
This document provides a structured legal and operational overview of the upcoming fiscalization system in the Czech Republic, known as EET 2.0. It is intended to support retail compliance, system design, and audit readiness. It reflects the current understanding of the EET 2.0 system based on the draft legislation and available guidance. As the framework is still under development, additional requirements and changes are expected. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Czech: EET 2.0 Timeline and Requirements
Public
Czech Republic
Author: Ema Stamenković
Czech Republic
Author: Ema Stamenković
On 6 May 2026, the Czech Government approved a draft Sales Registration Act to reintroduce electronic sales recording (EET 2.0). This system aims to simplify sales monitoring and will be implemented in phases starting June 2026. The law also includes a VAT reduction for non-alcoholic beverages and tax exemptions for tips in hospitality. Businesses must prepare for these changes by 1 January 2027.... Read more
New document was uploaded: Payment Methods in the Czech Republic
Czech Republic
Author: Ema Stamenković
This document describes how Czech consumers pay online and in person, showing a mix of traditional methods (cash, bank transfers) and modern digital solutions (cards, wallets, BNPL). It emphasizes that while digital payments are growing, cash — especially COD — still plays a big role. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: E - invoicing system in the Czech Republic
Czech Republic
Author: Ema Stamenković
This document is a comprehensive professional guide outlining the legal and technical requirements for issuing invoices in the Czech Republic. It serves as a roadmap for businesses—whether local or foreign—to ensure they remain compliant with Czech tax laws and EU directives. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Czech EET 2.0 Released: Paragraph-by-Paragraph Breakdown of the Law
Public
Czech Republic
Author: Ema Stamenković
Czech Republic
Author: Ema Stamenković
The Ministry of Finance has introduced the Act on Sales Records, which will commence on 1 January 2027, following a one-month comment period starting 19 February 2026. The Act aims at implementing the EET 2.0 system to combat the gray economy and improve tax collection efficiency. All corporate and individual income tax payers in the Czech Republic must record various payment types, with exception... Read more