{"id":8804,"date":"2024-03-13T20:25:12","date_gmt":"2024-03-13T20:25:12","guid":{"rendered":"https:\/\/avask.com\/vat-guide\/liva-nella-repubblica-ceca\/"},"modified":"2024-05-06T15:28:42","modified_gmt":"2024-05-06T14:28:42","slug":"iva-repubblica-ceca","status":"publish","type":"country-vat-guides","link":"https:\/\/avask.com\/it\/guida-iva\/iva-repubblica-ceca\/","title":{"rendered":"IVA in Repubblica Ceca"},"content":{"rendered":"\n<div style=\"background-image:url(&#039;https:\/\/avask.com\/wp-content\/uploads\/2024\/03\/Locations-Map-CZ.jpg&#039;);background-size:cover;\" class=\"wp-block-group has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Indice dei contenuti<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/avask.com\/it\/guida-iva\/iva-repubblica-ceca\/#Aliquote_IVA_ceche\" title=\"Aliquote IVA ceche\">Aliquote IVA ceche<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/avask.com\/it\/guida-iva\/iva-repubblica-ceca\/#Quali_sono_le_aliquote_IVA_ceche\" title=\"Quali sono le aliquote IVA ceche?\">Quali sono le aliquote IVA ceche?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/avask.com\/it\/guida-iva\/iva-repubblica-ceca\/#Beni_e_servizi_esenti_da_IVA_in_Repubblica_Ceca\" title=\"Beni e servizi esenti da IVA in Repubblica Ceca\">Beni e servizi esenti da IVA in Repubblica Ceca<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/avask.com\/it\/guida-iva\/iva-repubblica-ceca\/#Come_si_registra_lIVA_nella_Repubblica_Ceca\" title=\"Come si registra l&#8217;IVA nella Repubblica Ceca?\">Come si registra l&#8217;IVA nella Repubblica Ceca?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/avask.com\/it\/guida-iva\/iva-repubblica-ceca\/#Soglia_di_registrazione_IVA\" title=\"Soglia di registrazione IVA\">Soglia di registrazione IVA<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/avask.com\/it\/guida-iva\/iva-repubblica-ceca\/#Presentazione_della_dichiarazione_IVA_in_Repubblica_Ceca\" title=\"Presentazione della dichiarazione IVA in Repubblica Ceca\">Presentazione della dichiarazione IVA in Repubblica Ceca<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\" id=\"h-aliquote-iva-ceche\" style=\"font-size:clamp(18.959px, 1.185rem + ((1vw - 3.2px) * 1.346), 30px);\"><span class=\"ez-toc-section\" id=\"Aliquote_IVA_ceche\"><\/span>Aliquote IVA ceche<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"has-avask-primary-1-color has-text-color has-link-color wp-elements-556e460c1084ad47bab5dc3364eadf2e\" style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.488), 18px);\">La nostra guida fornisce dettagli importanti sul sistema IVA in Repubblica Ceca.<\/p>\n\n\n\n<p class=\"has-avask-primary-1-color has-text-color has-link-color wp-elements-16772d9209224f4208b861ffec54bf55\" style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.488), 18px);\">Che tu sia un venditore o semplicemente interessato alle particolarit\u00e0 dell&#8217;IVA ceca, abbiamo pensato di mettere insieme delle info preziose: niente gergo, solo l&#8217;essenziale.<\/p>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div style=\"height:6px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group has-avask-primary-2-background-color has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"border-radius:43px;padding-top:40px;padding-right:40px;padding-bottom:40px;padding-left:40px\">\n<h3 class=\"wp-block-heading has-text-align-left has-white-color has-text-color has-link-color wp-elements-3a2ff8aa55ddc32d952cb99faceea9e1\" id=\"h-quali-sono-le-aliquote-iva-ceche\" style=\"font-size:clamp(15.747px, 0.984rem + ((1vw - 3.2px) * 1.006), 24px);font-style:normal;font-weight:400\"><span class=\"ez-toc-section\" id=\"Quali_sono_le_aliquote_IVA_ceche\"><\/span>Quali sono le aliquote IVA ceche?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"has-avask-white-color has-text-color has-link-color wp-elements-c87a8050c2c4783efd650d79578b4a12\" style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.488), 18px);\">La Repubblica Ceca offre diverse aliquote IVA per diversi beni e servizi:<\/p>\n\n\n\n<ul style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.488), 18px);line-height:1.5\" class=\"has-avask-white-color has-text-color has-link-color wp-elements-83597f85367cb0ec34aaab71634bcecb\">\n<li><strong>Aliquota standard (21%)<\/strong>: questa aliquota si applica alla maggior parte dei beni e servizi tassabili.<\/li>\n\n\n\n<li><strong>Aliquota ridotta (12%)<\/strong>: alcuni articoli come prodotti alimentari, bevande analcoliche, alimenti selezionati per bambini, giornali, periodici e alcuni prodotti farmaceutici.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:40%\"><\/div>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-beni-e-servizi-esenti-da-iva-in-repubblica-ceca\" style=\"font-size:clamp(18.959px, 1.185rem + ((1vw - 3.2px) * 1.346), 30px);\"><span class=\"ez-toc-section\" id=\"Beni_e_servizi_esenti_da_IVA_in_Repubblica_Ceca\"><\/span>Beni e servizi esenti da IVA in Repubblica Ceca<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.488), 18px);\">Alcune categorie sono esenti da IVA nella Repubblica Ceca, tra cui:<\/p>\n\n\n\n<ul style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.488), 18px);\">\n<li><strong>Servizi sanitari<\/strong>: I trattamenti medici e i servizi correlati sono esenti da IVA.<\/li>\n\n\n\n<li><strong>Istruzione<\/strong>: I servizi educativi forniti da istituti idonei non includono l&#8217;IVA.<\/li>\n\n\n\n<li><strong>Servizi finanziari<\/strong>: I servizi bancari e assicurativi sono tipicamente esenti da IVA.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-come-si-registra-l-iva-nella-repubblica-ceca\" style=\"font-size:clamp(18.959px, 1.185rem + ((1vw - 3.2px) * 1.346), 30px);\"><span class=\"ez-toc-section\" id=\"Come_si_registra_lIVA_nella_Repubblica_Ceca\"><\/span>Come si registra l&#8217;IVA nella Repubblica Ceca?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.488), 18px);\">Ci sono molte cose da considerare prima di registrare l&#8217;IVA nella Repubblica Ceca.  <\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-soglia-di-registrazione-iva\" style=\"font-size:clamp(15.747px, 0.984rem + ((1vw - 3.2px) * 1.006), 24px);font-style:normal;font-weight:400\"><span class=\"ez-toc-section\" id=\"Soglia_di_registrazione_IVA\"><\/span>Soglia di registrazione IVA<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.488), 18px);\">\n<li>Se l&#8217;azienda non ha una presenza fisica nella Repubblica Ceca, ma effettua forniture imponibili in quel paese, bisogna registrarvi per l&#8217;IVA ceca.<\/li>\n\n\n\n<li>Se l&#8217; attivit\u00e0 commercializza merci nella Repubblica Ceca (anche tramite un fornitore di servizi), va registrata una posizione fiscale in quel Paese.<\/li>\n\n\n\n<li>La soglia di registrazione dell&#8217;IVA per le societ\u00e0 con sede in Repubblica Ceca \u00e8 di 2.000.000 CZK in 12 mesi consecutivi.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-presentazione-della-dichiarazione-iva-in-repubblica-ceca\" style=\"font-size:clamp(18.959px, 1.185rem + ((1vw - 3.2px) * 1.346), 30px);\"><span class=\"ez-toc-section\" id=\"Presentazione_della_dichiarazione_IVA_in_Repubblica_Ceca\"><\/span>Presentazione della dichiarazione IVA in Repubblica Ceca<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.488), 18px);\">Le dichiarazioni IVA ceche devono essere presentate e l&#8217;imposta deve essere pagata entro 25 giorni dalla fine del periodo imponibile.  <\/p>\n\n\n\n<p style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.488), 18px);\">Il periodo standard di dichiarazione dell&#8217;IVA nella Repubblica Ceca \u00e8 di un mese, ma le imprese con un fatturato inferiore a 10.000.000 CZK nell&#8217;anno precedente possono scegliere di presentare dichiarazioni trimestrali dopo essere state registrate per tre anni.<\/p>\n\n\n\n<div class=\"wp-block-group has-avask-white-background-color has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div style=\"height:42px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n\n\n<section id=\"footerForm\" class=\"contact-us-block\">\n\t<div class=\"container-gf\">\n\t\t\t\t<div class=\"contact-us-block__form\">\n\t\t<script 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class='large'   tabindex='2' placeholder='Mario' aria-required=\"true\" aria-invalid=\"false\"   \/> <\/div><\/div><div id=\"field_3_6\" class=\"gfield gfield--type-text gfield--input-type-text gfield--width-half icon-person gfield_contains_required field_sublabel_below gfield--no-description field_description_below gfield_visibility_visible\"  data-js-reload=\"field_3_6\" ><label class='gfield_label gform-field-label' for='input_3_6'>Cognome<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_text'><input name='input_6' id='input_3_6' type='text' value='' class='large'   tabindex='3' placeholder='Rossi' aria-required=\"true\" aria-invalid=\"false\"   \/> <\/div><\/div><div id=\"field_3_7\" class=\"gfield gfield--type-email gfield--input-type-email gfield--width-half icon-email gfield_contains_required field_sublabel_below gfield--no-description field_description_below gfield_visibility_visible\"  data-js-reload=\"field_3_7\" ><label class='gfield_label gform-field-label' for='input_3_7'>Email<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_email'>\n                            <input name='input_7' id='input_3_7' type='email' value='' class='large' tabindex='4'  placeholder='Indirizzo e-mail' aria-required=\"true\" aria-invalid=\"false\"  \/>\n                        <\/div><\/div><div id=\"field_3_18\" class=\"gfield gfield--type-phone gfield--input-type-phone gfield--width-half gfield_contains_required field_sublabel_below gfield--no-description field_description_below gfield_visibility_visible flagonly smart_phone_field\"  data-field-class=\"flagonly smart_phone_field\" data-js-reload=\"field_3_18\" ><label class='gfield_label gform-field-label' for='input_3_18'>Telefono<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_phone'><input type='hidden' name='gfip_input_3_18' id='gfip_input_3_18' value='0' \/><input name='input_18' id='input_3_18' type='tel' value='' class='large' tabindex='5' placeholder='99 9999 9999' aria-required=\"true\" aria-invalid=\"false\"   \/><\/div><\/div><div id=\"field_3_10\" class=\"gfield gfield--type-text gfield--input-type-text gfield--width-half icon-building gfield_contains_required field_sublabel_below gfield--no-description field_description_below gfield_visibility_visible\"  data-js-reload=\"field_3_10\" ><label class='gfield_label gform-field-label' for='input_3_10'>Societ\u00e0<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_text'><input name='input_10' id='input_3_10' type='text' value='' class='large'   tabindex='6' placeholder='Nome della societ\u00e0' aria-required=\"true\" aria-invalid=\"false\"   \/> <\/div><\/div><div id=\"field_3_20\" class=\"gfield gfield--type-select gfield--input-type-select gfield--width-half gfield_contains_required field_sublabel_below gfield--no-description field_description_below gfield_visibility_visible\"  data-js-reload=\"field_3_20\" ><label class='gfield_label gform-field-label' for='input_3_20'>Lingua<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_select'><select name='input_20' id='input_3_20' class='large gfield_select' tabindex='7'   aria-required=\"true\" aria-invalid=\"false\" ><option value='Inglese' selected='selected'>Inglese<\/option><option value='Francese' >Francese<\/option><option value='Tedesco' >Tedesco<\/option><option value='Italiano' >Italiano<\/option><option value='Spagnolo' >Spagnolo<\/option><\/select><\/div><\/div><div id=\"field_3_21\" class=\"gfield 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I dettagli su come utilizziamo e memorizziamo i dati sono riportati nella nostra Informativa sulla privacy.<\/label><input type='hidden' name='input_11.2' value='Seleziona questa casella se desideri ricevere notizie, aggiornamenti e informazioni promozionali da AVASK. \u00c8 possibile annullare l&#039;iscrizione in qualsiasi momento. 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Che tu sia un venditore o semplicemente interessato alle particolarit\u00e0 dell&#8217;IVA ceca, abbiamo pensato di mettere insieme delle info preziose: niente gergo, solo l&#8217;essenziale. Quali sono le aliquote IVA ceche? 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