Kalkulator DPH 2026 Ceska
Calcola la DPH (dan z pridane hodnoty) ceca 2026: 21% aliquota standard, 12% aliquota ridotta (alimenti, farmaci, hotel).
Calcolo DPH
Risultato DPH
Come utilizzare Kalkulator DPH 2026 Ceska
Insert amount in Czech koruna (CZK)
Insert the amount in Czech koruna (CZK) on which to calculate VAT. You can enter either a pre-IVA amount (to add VAT) or an IVA-included amount (to deduct it).
Choose VAT Rate
From 2024, two rates are available: 21% (standard rate for most goods and services) and 12% (reduced rate for food, books, hotels, restaurants, and medications).
Select calculation mode
Choose "Add DPH" to calculate the inclusive VAT amount starting from a net amount, or "Subtract DPH" to get the net amount and the DPH percentage from a gross amount already including tax.
Read the summary and use the values
The calculator shows the amount without VAT, the VAT rate and the total amount with VAT. Use these values to generate invoices, quotes or check the accuracy of received amounts.
Suggerimenti
- From 2024 the Czech Republic has eliminated the third aliquota at 10%, books, medications and some services have moved to a 12% rate. Update your invoicing systems accordingly.
- Exports outside the EU are exempt from VAT (0%), but require customs documentation to justify exemption in periodic settlements.
- Check updated rates and latest circulars on the official website of the Czech Ministry of Finance (financnisprava.cz).
Domande frequenti
When is DPH applied at 12%?
Food, non-alcoholic drinks, prescription medications, books, hotels and dining (from 2024, previously at 15%).
Have there been any changes to DPH since 2024?
Czech Republic simplifies tax rates from 3 brackets (21%/15%/10%) to 2 (21%/12%) starting January 1, 2024.
What is the registration threshold for DPH?
From 2025, the threshold will be 2 million CZK in revenue for the past 12 months (previously 1 million CZK).
How is VAT (Value Added Tax) calculated?
Calculate VAT from a gross amount: taxable = gross / (1 + rate). Example with 21%: taxable = 12,100 / 1.21 = 10,000 CZK; VAT = 12,100 - 10,000 = 2,100 CZK. For 12%: taxable = 11,200 / 1.12 = 10,000 CZK; VAT = 1,200 CZK.
Are exports subject to VAT?
No export of goods to non-UE countries are exempt from VAT with a 0% rate (exemption with right to deduction). Intra-community supplies to EU VAT subjects are generally exempt. Always check customs documentation to apply the exemption correctly.