We care about your privacy
By using cookies and related technologies (e.g. pixels, SDK), as well as by processing your personal data (including unique identifiers, browser data), we can better adapt the displayed content to your needs.By giving your consent to the storage of information on your terminal equipment, and to the access and processing of data, including in the sphere of profiling as well as market and statistical analysis, you will easily find exactly what you are searching for and what you need on Allegro. The controller of your personal data will be Allegro or, in certain cases, our partners (10 partners), including "IAB Europe Trusted Partners" (2 partners). Information about the purposes of personal data processing by our partners can be found in their privacy policies.
Store and/or access information on a device. Personalised advertising and content, advertising and content measurement, audience research and services development
. Ensure security, prevent and detect fraud, and fix errors
. Deliver and present advertising and content. Save and communicate privacy choices. Match and combine data from other data sources. Link different devices. Identify devices based on information transmitted automatically.
Your personal data are also processed to make it easier for you to use our web pagesThe purposes of processing are described in detail in the settings under "CHANGE MY CONSENTS" and in the Cookie Policy.Your consent is voluntary and is valid for 12 months. You may withdraw it at any time or renew it in the Cookie settings on the home page. Withdrawal of your consent does not affect the lawfulness of processing performed before the withdrawal.
With this option, you can select the marketplace — Poland (allegro.pl), Czechia (allegro.cz), Slovakia (allegro.sk) or Hungary (allegro.hu). With that, you can read articles about rules applicable to a foreign marketplace in your default language. If you want to browse articles in a different language, click here.
Taxation of international sales
VAT taxation of services in Czechia ― general information for sellers
Services you sell in the Czech Republic may be taxable at a specific VAT rate. To determine the VAT rate, you need to know the CZ-CPA code and prepare the appropriate description of the service.
Services are defined in Czechia as each provision that cannot be categorized as delivery of goods.
If you are a sole trader and you do not sell goods, most likely you provide services.
If you have doubts about how to correctly classify electronic services or discount coupons, check our guidebook and contact your tax advisor.
What VAT rates apply to services in Czechia
The majority of services in Czechia are subject to VAT with the rate of 21%. For some types of services, you may apply the reduced VAT rate or be exempt from VAT. Services subject to the reduced rate must match the appropriate CZ-CPA code and description. CZ-CPA is a standard classification of services performed by the Czech Statistical Office.
You can find the list of services subject to the reduced rates in Czechia in our guidebook, table B.
Examples
Services subject to a 12% VAT rate:
CZ-CPA code: 59.14, 90, 91, 93.
Services in the field of admission to performances, theaters, circuses, amusement parks, concerts, museums, zoos, cinemas, exhibitions, and other cultural events or establishments, as well as services in the field of admission to botanical gardens, nature reserves, and national parks.
Services subject to a 0% VAT rate:
Electronically provided service that consists of the provision of an eBook, whose delivery would be taxed with the 0% rate if it was delivered as a tangible medium. That also applies to services provided by public libraries, other services under the Library Act, or similar services under other legal regulations.
Some services are exempt from VAT ― for example, financial and insurance services, rental property, and some educational or medical services.
Different rules may apply to the eCommerce VAT Package. They apply to you only if the seat or fixed establishment of your business is outside the EU.
Electronic services
Generally, those are services you provide online ― for example, access or download of software, access to created accounts on gaming platforms, access or download of images, newspaper, and online magazine subscription, etc.
In Czechia, electronic services are subject to a 21% VAT rate. However, if you have doubts about whether the items you list can be classified as electronic services, check our guidebook or contact a tax advisor and consult the correct VAT taxation with them.
Rules concerning taxation of electronic services
If you provide electronic services:
- check whether or not the buyer is a taxpayer
- determine whether you provide services to the final beneficiary ― in the case of providing electronic services to clients without our direct participation, you need to settle VAT
- if the situation requires, register for the purposes of VAT in Czechia ― the majority of the EU countries allow to use simplifications (VAT OSS settlements in the country of tax identification, for example, in Poland).
Ticket sales
The sales of tickets to cultural, artistic, sports, science, educational, entertainment events, and the like are treated as provision of services.
However, the sales of tickets through Allegro may be subject to special procedures (specific listing rules).
Check our guidebook on VAT classification on items sold in Czechia.
VAT taxation of goods in Czechia ― general information for sellers
Goods you sell in the Czech Republic may be taxable at a specific VAT rate. To determine the VAT rate, you need to know the CN code and the category in which you sell the goods.
In Czechia, goods are defined as material objects (excluding money and securities). They also include: construction permits, live animals, gas, and electrical energy.
How to check which VAT rate is applicable
To check what VAT rate applies to your goods in Czechia, you need to determine:
- the category or type of goods you sell
- how they are classified for the purposes of the Combined Nomenclature (with CN codes).
How CN codes are used in VAT taxation
With CN codes, you can assign appropriate VAT tax rate to given goods. They are assigned based on goods nature or type.
How to determine the correct CN code:
- Determine the category of the goods you sell.
- Find a CN code corresponding to the given category on the Combined Nomenclature list. Here, you can find explanation notes to Combined Nomenclature.
With CN codes, you can determine whether the goods you sell are taxed according to the standard or reduced rate. Czech VAT regulations usually determine the reduced VAT rates for goods classified under specific CN codes. To determine the VAT rate you need to check:
- the CN code of your product, and
- to what category your product is assigned to and what its description is.
In some cases, the reduced TAX rates can be applied to specific types of goods regardless of their CN codes. Such goods should have particular characteristics or meet specific requirements. For more information, check table A in the Guidebook.
What VAT rates apply to goods in Czechia
- 21% ― the standard VAT rate, applicable to a vast majority of goods.
- Reduced rates (strictly determined and listed in the Czech legislation):
- 12%
- 0%
- VAT exemption.
To avoid making mistakes in assigning VAT rates to goods
You need to carefully verify the nature of goods you sell, and check which VAT rate is applicable. Sometimes goods that seem to be similar may have different VAT classifications and different VAT rates applicable to them.
Example
Transactions regarding used bills and coins as legal tender are exempt from VAT. However, according to the Czech legislation regarding VAT, collectible bills and coins, namely:
- coins made of gold, silver or other metal
- bills that are not normally used as legal tender or have numismatic value
are subject to the standard 21% VAT rate or a dedicated procedure for entities that trade used goods, collectible items, or investment gold.
Check the list of goods subject to reduced rates in Czechia in our dedicated Guidebook (table A).
If the goods you sell are not on the list of goods subject to the reduced rate in Czechia, they should probably be taxed at the standard rate of 21%.
