Freelancers & Consultants: Czech Republic vs France VAT Rules

    How VAT obligations differ for freelancers & consultants between Czech Republic and France.

    CriterionCzech RepublicFrance
    Standard rate applied21%20%
    Registration thresholdCZK 2,000,000 (~€82,000)€85,800 (goods) / €34,400 (services)
    Filing frequencyMonthly or quarterlyMonthly or quarterly
    Invoicing constraintsControl statements (kontrolní hlášení) required monthly. Standard EU invoice fields mandatory. Electronic submission via tax portal.Invoices must include a sequential number, date, seller/buyer details, VAT number, description, and amounts. E-invoicing mandatory for B2B from 2026.
    Sector-relevant regimesMandatory VAT control statements · Reverse charge for construction and metals · EET (electronic records of sales) systemAuto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027
    Penalty exposure0.05% per day on late tax payments. Fixed penalty of CZK 1,000 for late filing, up to CZK 50,000 for repeated offenses.10% surcharge for late filing, 40% for deliberate non-compliance, 80% for fraud.

    Typical use cases

    Digital Services
    Software development, design, marketing, and other digital deliverables.
    Consulting Services
    Management, strategy, and advisory consulting engagements.
    Creative Services
    Photography, videography, writing, and artistic services.
    Training & Coaching
    Professional training, workshops, and coaching sessions.
    Translation & Localization
    Translation, interpretation, and content localization services.

    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

    Check your compliance

    Get a personalized Tax Health Score with actionable recommendations.

    Get Tax Health Score