Registrace k DPH

Under Czech law

VAT is governed by the VAT Act (zákon o dani z přidané hodnoty, Act No. 235/2004 Sb.). A taxable person established in the Czech Republic becomes a mandatory payer on crossing the turnover threshold of 2 000 000 Kč (§ 6, as raised from 1 million with effect from 2023); an amendment effective 2025 reworked the mechanics into a calendar-year test with an EU-wide dimension, so the precise timing rules for crossing the threshold deserve a current check. Registration is also triggered without any threshold by defined cross-border events, and a lighter status — identifikovaná osoba (§ 6g–§ 6l) — covers those receiving services from abroad without full payer status.

Voluntary registration (§ 6f) makes sense when clients are VAT payers and inputs carry significant VAT to deduct.

A practical example

A freelance developer bills Czech clients 150 000 Kč monthly from January. By around September, cumulative turnover passes 2 000 000 Kč, and she must register and start charging 21 % VAT. Her business clients do not care — they deduct it — and she now reclaims VAT on her hardware and co-working costs. Had her clients been consumers, the same registration would have been a real price increase or margin cut.

When you need a lawyer

Cross-border chains (who registers where, reverse charge), disputes over deliberately delayed or refused registrations, and VAT-fraud entanglement — being an unknowing link in a missing-trader chain can cost you the deduction, and defending good faith is legal, not accounting, work.