Conditions for tax refunds to physical persons from the third countries at the export of goods

VAT refund                                                                                      

From April 1-st,2013 there are changes regarding the VAT REFUND to tourists from third countries ( i.e. outside of the EU).

lt is no longer possible to use the old form where the customers filled their name , address, passport number themselves.

From April 1-st,2013 all these details must be filled in by the seller on a new form.

So that we are able to complete the VAT REFUND form correctly we need to verify the details from the passport of the person who will export the goods out of the EU.

When you leave the EU, show to the custom officer on the EU border the goods, the passport and the VAT refund document.

The custom officer will stamp the VAT refund - první vyhotovení dokladu o prodeji zboží" document. When you send the VAT refund document back to us with a letter in which you ask the refund of the VAT on your bank

account then we will simply transfer the VAT to your bank account.


  1. The foreign physical person having no permanent residence on the territory of the European Community and his/her stay in the third country is entered in the passport
  2. The purchased goods have no character of goods for trading.
  3. The purchased goods, the price of which including tax is paid to one seller in one day and is higher than CZK

2 000

  1. The purchased goods are exported in the travelling relations within 3 calendar months since the end of the

month, in which the goods were sold, at the latest.

For example: When the goods are purchased in June then the goods must leave the EU till September 30-th.

  1. The claim for the refund may be laid only with the payer, who sold the goods, within 6 months since the end of the month, in which the goods were sold, at the latest.

For example: When the goods are purchased in June then the claim should be laid till December 31-st.

When you send us the VAT REFUND document send us please also filled following Word form (24kB ) or pdf form regarding your bank details where the VAT should be transfered.

The VAT refund form must be delivered to us as an original, (it is not enough to send it by e-mail) either in person or sent by post or courier. We do not recommend sending by letter as ordinary mail, the letter may get lost.

Václav HAVEL Airport PRAGUE - Terminal 2 - Departure - Czech Customs office

The map of Václav HAVEL Airport Prague

Vrácení daně z přidané hodnoty zahraniční fyzické osobě zaplacené v ceně zboží nakoupeného v ČR

Vrácení DPH

Reimbursement of value added tax to international individuals paid in the price of the goods purchase in the Czech Republic.