Tax rate by region Czech Republic

To register, you need to complete a registration application. The following company information is required:

Full company details: company name, trading name (if applicable), full postal address, email address, and website of the taxable person, as well as the name and phone number of the contact person.
National tax number (if applicable).
Country where the taxable person conducts business.
International bank account number (IBAN) or OBAN number and BIC.
An electronic declaration stating that the taxable person is not registered for VAT within the Union.
Date of commencement of using the scheme.
Any document in a language other than Czech must be presented in its original wording along with a Czech translation.

Electronic books, images, movies, and videos, whether purchased from platforms like Shopify or accessed through services such as Amazon Prime, are categorized as “Audio, visual, or audiovisual products” in tax materials.
Downloadable and streaming music, whether buying an MP3 or using music services.
Cloud-based software and as-a-Service products (SaaS, PaaS, IaaS).
Websites, hosting services, and Internet service providers.
Online advertisements and affiliate marketing.

Interest: Interest is charged on late VAT payments, calculated using the Czech National Bank’s repo rate plus an additional 8 percentage points.
Additional Penalty: A daily penalty of 0.05% of the unpaid VAT amount is applied for each day the payment is delayed, up to a maximum of 5% of the total VAT due.
Maximum Fine: In severe cases, a fixed fine of up to CZK 300,000 can be imposed for late payment.
Late Submission of VAT Return:

Fixed Penalty: A fixed penalty of CZK 500 is applied if the VAT return is submitted within 5 days after the deadline.
Additional Penalty: For delays exceeding 5 days, a daily penalty of 0.05% is charged on the VAT amount to be refunded, or 0.01% per day on the VAT amount to be paid.
Maximum Fine: The maximum fine for late submission is also CZK 300,000.