There is a change in the VAT rules for e-shops selling goods to other EU countries.

If you sell goods through your Czech e-shop to other EU countries, you need to register ideally before 1.7.2021 (or till 10.8.) to OSS (One Stop Shop) system; you will calculate the VAT valid in the recipient`s country and report and pay it through the OSS in CZ.

You need to file OSS tax return quarterly and pay the VAT which is subject of OSS quarterly.

Exception from OSS are e-shops with annual turnover up to 10 000 EUR. These e-shops does not need to register for OSS and can pay VAT only in CZ.

Your Expat taxes team