Manufacturing: Czech Republic vs France VAT Rules
How VAT obligations differ for manufacturing between Czech Republic and France.
| Criterion | Czech Republic | France |
|---|---|---|
| Standard rate applied | 21% | 20% |
| Registration threshold | CZK 2,000,000 (~€82,000) | €85,800 (goods) / €34,400 (services) |
| Filing frequency | Monthly or quarterly | Monthly or quarterly |
| Invoicing constraints | Control 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 regimes | Mandatory VAT control statements · Reverse charge for construction and metals · EET (electronic records of sales) system | Auto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027 |
| Penalty exposure | 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. | 10% surcharge for late filing, 40% for deliberate non-compliance, 80% for fraud. |
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
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