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Changing VAT rates (DPH) in 2024
monday, 18 December 2023

From 01/01/2024, three VAT rates will apply in the Czech Republic:

  • Basic - 21%
  • reduced - 12% (in exchange for the previous 10% and 15%)
  • zero - 0%
Changing VAT rates (DPH) in 2024

Our office wants to point out that the grade of products and services to individual groups of rates has changed and some of the products and services so far in the reduced rate may be at the basic rate or vice versa.

to the rate of 12% of the existing 15% will be transferred:

  • Food products
  • Current water
  • Medicals
  • Children's seats
  • Social buildings
  • Funeral services

to the rate of 12% of the existing 21% was shifted:

  • bus transport, not linear
  • Health and diagnostic means

to the rate of 12% of the existing 10% was shifted:

  • Accommodation and gastronomonic services
  • Sewage fees
  • Drugs
  • newspapers and magazines
  • Input tickets for cultural and sports actions
  • baths and saunas

to the 21% rate they go:

  • Hairdressing services
  • drinks
  • Author and artistic services,
  • Cleaning and waste services
  • Cut flowers
  • Heating wood


The zero rate will apply to books.

From 1.1.2024, the new rate will appear in the panel. At the same time, we would like to inform you that sales made before 1.1.2024, which are invoiced after the new year, should be taxed according to the old rules.

In case of doubts as to the application of the tax rate, it is possible to apply to the Ministry of Finance for an interpretation of the regulations as to the applicable tax rate. The official cost of such an interpretation is CZK 10,000.

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Accounting & Outsourcing s.r.o.
Poděbradova 869
547 01 Náchod 1

Czech Republic
VAT ID: CZ08236534

Phone +420 776 178 006
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