As of 1 January 2026, there have been changes to the procedural rules for VAT refunds to foreign persons based on the principle of reciprocity. The entitlement to a tax refund will now be claimed in a VAT refund tax return.
Claims for tax refunds arising before 1 January 2026 (i.e. for received supplies with a taxable supply date up to 31 December 2025) must be submitted in accordance with the previous rules – by filing an Application by a Foreign Person for a VAT Refund pursuant to Section 83 of the VAT Act – no later than 30 June 2026.
laying down rules for the implementation of Articles 34a and 37 of Council Regulation (EC) No 1798/2003 as regards refunds of value added tax under Council Directive 2008/9/EC.
New rules for the Refund of Value Added Tax to Taxable Persons not established in the Member State of Refund but established in another Member State, since 1. 1. 2010.
in the interests of ensuring the universal application of Act no. 588/1992 Coll., on Value Added Tax, as amended by Act no. 322/2003 Coll., in effect from 1.10.2003 (further, "VATA"), the Ministry of Finance issues this notification:
