General information
The tax-free scheme (Section 84 of the VAT Act) refunds VAT to travellers from third countries who buy goods in the Czech Republic and export them from the EU in personal luggage. Though often seen as simple, strict conditions apply — failure to meet them prevents refund to the traveller and deduction by the seller.
If a refund is requested, the seller must immediately issue a valid document with the traveller’s and travel document details, and electronically submit these to the VAT refund system. Incorrect submission invalidates the document and blocks the refund. The traveller confirms export at the airport via a Czech Customs self-service kiosk.
The traveller must request the refund within six months of purchase. After export confirmation, the seller refunds the VAT amount to the traveller — only then can the seller deduct the VAT, no later than the end of the following calendar year.
Sellers may opt out of the scheme entirely, but the decision applies to all similar supplies in the calendar year. If participating, they must fully comply with the statutory procedure, including electronic records linked to EU export confirmation.
The information system for VAT refunds to travellers launches on 1 April 2026.
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