SaaS & Software: Czech Republic vs France VAT Rules

    How VAT obligations differ for saas & software 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

    B2B SaaS
    Business software sold to companies in other EU member states.
    B2C Apps & Services
    Consumer-facing digital services and mobile applications.
    API & Infrastructure
    Developer tools, APIs, and cloud infrastructure services.
    White-Label Solutions
    Resold or white-labeled software platforms.

    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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