VAT turnover tracker
Approaching the threshold for mandatory Czech VAT registration? Enter your calendar-year turnover and instantly see how much room you have to both legal limits.
Your turnover
Sum of consideration for supplies with the place of supply in the Czech Republic since 1 January (including exempt supplies with the right to deduct; § 4a of the VAT Act).
Result
Not a VAT payer yet
Your turnover is below the CZK 2,000,000 threshold.
Left to CZK 2,000,000
800 000 CZK
Left to CZK 2,536,500
1 336 500 CZK
You still have room. Once you approach CZK 2,000,000, start watching your turnover invoice by invoice.
Taxorio calculates your turnover on an ongoing basis from your issued invoices — no manual adding up.
Start for freeTwo turnover thresholds
1st limit — CZK 2,000,000
If your calendar-year turnover exceeds CZK 2,000,000, you become a VAT payer from 1 January of the following calendar year. You may also choose to become a payer voluntarily from an earlier date.
2 000 000 CZK
2nd limit — CZK 2,536,500
If turnover in the same calendar year also passes this higher limit, you become a VAT payer by law from the second day after crossing it. It is a fixed koruna amount.
2 536 500 CZK
Turnover per calendar year
Since 2025, turnover is measured per calendar year (from 1 January), not over a rolling 12 months as before. At the start of each year you count from zero again.
Application deadline
You must file the VAT registration application with the tax office within 10 working days of the day you crossed the threshold.
Alternative: identified person
If you buy services from abroad or goods from the EU above a limit, you may have to register as an “identified person” — this is not the same as being a full VAT payer and applies only to cross-border transactions.
Questions about turnover and VAT
What counts towards turnover?+
Turnover includes consideration for taxable supplies (goods delivered and services provided) with the place of supply in the Czech Republic. Sale of fixed assets and certain exempt supplies without the right to deduct are not included.
Exactly when do I become a payer after passing CZK 2,000,000?+
By default from 1 January of the following calendar year. You may also register voluntarily and become a payer sooner, even right after crossing the limit.
How is the second limit of CZK 2,536,500 different?+
It is a higher ceiling for the same calendar year. Once you cross it, you do not wait until next year — you become a VAT payer by law from the second day after crossing.
Is turnover tracked per calendar year or over 12 months?+
Since 2025 it is per calendar year — counted from 1 January. The former rolling twelve-month test no longer applies.
By when must I file the application?+
Within 10 working days of the day you crossed the relevant threshold. The application is filed electronically with the tax office.
Related tools
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Deadlines & Penalties
Overview of all key tax deadlines for Czech freelancers — returns, advances, reports. With warnings about penalties for late filing.
Let Taxorio watch your turnover
Taxorio keeps your invoiced income for the calendar year in one place — track your VAT turnover with this calculator. After VAT registration, Taxorio also generates the XML for the Czech EPO portal.
Try Taxorio for free →