You can apply for a VAT refund from another EU Member State for the calendar year 2023 until 30.09.

If your company is a VAT payer, you can apply for a refund of VAT paid on services (e.g. costs related to business trips, transport, presentations at trade fairs) or goods (which remained in the territory of an EU Member State). The main requirement is that such expenses were incurred in the course of your company’s economic activity.

The minimum thresholds for the amount of VAT from which a refund can be claimed are:

• EUR 400 for a period of less than one calendar year but at least three months, and
• EUR 50 for a period of one calendar year or for the rest of the calendar year.

You can apply for a VAT refund no later than 30 September 2024, for the calendar year 2023. The period for the VAT refund is a maximum of one calendar year and a minimum of three calendar months. The exception is a period of less than three calendar months, which is the remainder of the calendar year.

The application can be submitted via the EU VAT Refund application, which can be found on the tax portal of the Czech Tax Administration, where you can also find out all the conditions. The authorisation to access this portal will be granted by the local tax administration within 15 days of receipt of the application. You can also contact our tax advisors who will be happy to help you with your application.