Registering for VAT (DPH)
When self-employment turns into a VAT obligation, and the lighter identified-person status.
What this actually is
VAT (DPH) registration becomes compulsory once your turnover passes the statutory threshold, and is sometimes triggered earlier by cross-border transactions. Many freelancers first meet 'identified person' status instead: it applies when you buy services from abroad and requires VAT only on those transactions.
Who it applies to
Self-employed people and companies whose turnover crosses the threshold, or who trade services across borders.
When it's required
Registration must be applied for shortly after the month in which the threshold is crossed, or before the first cross-border transaction for identified persons.
Step by step
- 1
Track your rolling turnover
The threshold is measured over a moving twelve-month period, not the calendar year.
- 2
Identify cross-border triggers
Advertising, software and platform fees invoiced from abroad are the common ones.
- 3
File the registration application
Applications are filed electronically with the tax office.
- 4
Set up returns and control statements
VAT payers file returns and a control statement (kontrolní hlášení) electronically, usually monthly.
- 5
Update your invoices
Your VAT number must appear on invoices, and pricing needs revisiting.
Documents to bring
- Turnover records
- Trade licence extract
- Data box or recognised electronic identityVAT filings must be electronic
Who decides
Financial Administration (local tax office)
Related
Official information
- Financial Administration of the Czech RepublicOfficial source
- Czech public administration portal (gov.cz)Official source
Last checked: 1 September 2026
The turnover threshold changes. Confirm the current figure with the Financial Administration.