Expense rules in Czech Republic.
All MF Czech rules: 21% DPH, stravné CZK 140, kilometrovné CZK 5.60/km and VAT recovery in Czech Republic.
Get started →Disclaimer: This country guide is provided for informational purposes only and does not constitute legal advice. Although we update it regularly, it may not reflect ongoing regulatory changes. Illizeo SA declines all responsibility for actions taken or not taken based on this content.
1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 12% | Not reclaimable | Reprezentace non-deductible |
| Travel meals | 12% | 100% reclaimable | Stravné cap |
| Accommodation | 12% | 100% reclaimable | Daňový doklad |
| Fuel | 21% | 100% reclaimable | Business use |
| Train / ČD / flight | 12% | 100% reclaimable | Public transport |
| Taxi | 12% | 100% reclaimable | Receipt required |
| Client gifts | 21% | Not deductible | Reprezentace |
| Parking / toll | 21% | 100% reclaimable | Daňový doklad |
Stravné
Min 12h daily per diem.
Foreign stravné
MF vyhláška by country.
Retention
DPH records: 10 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Car (≤1.5L) | 5,60 CZK/km | Unlimited | MF 2024 rate |
| Car (>1.5L) | 6,50 CZK/km | Unlimited | Larger engine |
| Motorcycle | 1,40 CZK/km | Unlimited | Reduced rate |
Small engine
Car ≤1.5L MF 2024 rate.
Larger engine
Car >1.5L.
Records
Kniha jízd contemporaneous.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Czech Republic — 5-12h | 140 CZK | — | 140 CZK |
| Czech Republic — 12-18h | 212 CZK | — | 212 CZK |
| Czech Republic — > 18h | 333 CZK | — | 333 CZK |
| Foreign — Berlin | 45 € | 100 € | 145 € |
| Foreign — London | 55 GBP | 180 GBP | 235 GBP |
Stravné 12h
12-18h mission.
Stravné 18h+
Mission > 18h.
Foreign
MF vyhláška by country.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | 8th Directive (2008/9/EC) | 30 Sept. N+1 | ADIS portal |
| France | Reciprocity | 30 Sept. N+1 | Via ADIS |
| United Kingdom | 13th Directive post-Brexit | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| CZ DPH for foreign | ADIS | 30 Sept. N+1 | ADIS portal — GFŘ |
EU minimum
Annual 8th Directive request.
CZ minimum
Min DPH foreign company.
Typical ROI
% expenses recovered multi-country.
Industrialize your Czech Republic expenses with Illizeo.
DPH 21%/12%, kilometrovné CZK 5.60/km, stravné CZK 140, EU 8th Directive VAT recovery: all the MF rules above are natively integrated into Illizeo.
Book a demo