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The time period within which non-EU taxable persons may apply for an input tax refund ends on 30 June 2022

Company: bnt attorneys-at-law s.r.o.

If your group of companies includes foreign companies that are not domiciled in the EU and that may be eligible for a Czech input tax refund, you should note the deadline by which applications for such domestic input tax refunds for the year 2021 must be filed by taxable persons established outside the EU: 30 June 2022. After that day, the claim for the input tax refund automatically expires.

The claim for an input tax refund is made by the applicant (i.e., the foreign entity) by filing the request for 2021 with the Finance Office for the Capital City of Prague, in Czech (and in paper form; electronic filing is not possible). The application must not contain any refunds for the previous calendar year (i.e., 2020). Such a claim for input tax may be brought for goods and services with terms comparable to those which would form tax deductible expenses for the domestic taxpayer. This means that no refund will be granted in particular with respect to performances related to own consumption, business trips, or entertainment and hospitality expenses.

The tax refund is based on the principle of mutuality, i.e., the state in which the foreign entity is established would upon request similarly refund a Czech taxpayer who paid VAT in that country.

For the sake of completeness, we note that the application for the refund of Czech input tax for 2021 for entities registered for VAT in another EU member state must be filed no later than by 30 September 2022.

VAT Act (Act No. 235/2004 Coll.)


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