Manufacturing: Austria vs Czech Republic VAT Rules
How VAT obligations differ for manufacturing between Austria and Czech Republic.
| Criterion | Austria | Czech Republic |
|---|---|---|
| Standard rate applied | 20% | 21% |
| Registration threshold | €35,000 annual turnover | CZK 2,000,000 (~€82,000) |
| Filing frequency | Monthly or quarterly | Monthly or quarterly |
| Invoicing constraints | Standard 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 regimes | Cash register obligation with tamper-proof technology · Reverse charge for construction services · Tourist VAT refund scheme | Mandatory VAT control statements · Reverse charge for construction and metals · EET (electronic records of sales) system |
| Penalty exposure | 2% 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
B2B Supply
Selling components and raw materials to other businesses.
Export Goods
Manufacturing goods for export within and outside the EU.
Contract Manufacturing
Custom manufacturing under contract agreements.
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