Agencies: Austria vs Czech Republic VAT Rules

    How VAT obligations differ for agencies between Austria and Czech Republic.

    CriterionAustriaCzech Republic
    Standard rate applied20%21%
    Registration threshold€35,000 annual turnoverCZK 2,000,000 (~€82,000)
    Filing frequencyMonthly or quarterlyMonthly or quarterly
    Invoicing constraintsStandard EU requirements. Cash register obligation for most businesses. Mandatory digital receipt storage.Control statements (kontrolní hlášení) required monthly. Standard EU invoice fields mandatory. Electronic submission via tax portal.
    Sector-relevant regimesCash register obligation with tamper-proof technology · Reverse charge for construction services · Tourist VAT refund schemeMandatory VAT control statements · Reverse charge for construction and metals · EET (electronic records of sales) system
    Penalty exposure2% late payment surcharge, 10% late filing penalty.0.05% per day on late tax payments. Fixed penalty of CZK 1,000 for late filing, up to CZK 50,000 for repeated offenses.

    Typical use cases

    Marketing Agency
    Digital marketing, advertising, and brand management services.
    Design Agency
    UI/UX, graphic design, and branding agency work.
    Development Agency
    Custom software and web development projects.
    Consulting & Strategy
    Business and technology consulting for cross-border clients.

    Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC

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