Czech export basics: customs and documents

The first export order is exciting. The second is where people discover the paperwork. A Czech business selling to a customer in Germany meets almost none of the traditional trappings of export, while one selling to the United Kingdom, Switzerland or the United States meets all of them. The line between the two is the EU customs border, and everything else follows from it.

This guide describes the structure in general terms. It is not legal, customs or tax advice. Customs rules are detailed and mistakes carry real penalties, so use the official sources and a customs agent or adviser for actual shipments.

Two different worlds

Inside the EU. Czechia is part of the EU customs union and the single market. Goods move to and from other member states without customs duties or declarations. That does not mean no formalities: VAT applies in a special way to cross-border supplies, businesses report those supplies, and some report statistical data on the movement of goods. See VAT explained and, for online sales to consumers, EU VAT for online sellers.

Outside the EU. Goods leaving the EU's customs territory are exported, and an export declaration is needed. They may also face import customs in the destination country. That is the buyer's concern, though you may have agreed to handle it under the terms of delivery. The United Kingdom after Brexit is the best-known case: sales that used to be intra-EU are now exports.

VAT on supplies to other EU states

A supply of goods to a VAT-registered business in another member state can be exempt from Czech VAT, on conditions. The usual ones are that the customer has a valid VAT number in another member state, the goods physically leave Czechia for that state and you hold proof of transport. Verify the customer's VAT number in the EU's VIES system and keep the result. The supply is also reported in the EC Sales List (souhrnné hlášení) and in the VAT return. See how to file a Czech VAT return.

Businesses above a threshold set by the Czech authorities must also report statistical data on movements of goods within the EU, known as Intrastat (as of 2026; check the Customs Administration). Check yearly whether you have reached it.

Exports outside the EU

Exports to a non-EU country are generally zero-rated for VAT, provided the goods leave the EU and you have the evidence. The key document is the customs confirmation that the goods left. Without it, the tax office can deny the exemption. The invoice for such a sale is covered in what a valid invoice contains.

A typical export runs as follows.

1. The exporter obtains an EORI number (Economic Operators Registration and Identification), the EU-wide identifier used in customs procedures. A Czech business applies for it through the customs authority.
2. The goods are classified under the Combined Nomenclature, the EU's commodity code system built on the international Harmonised System. The code decides duty rates at the destination, licensing needs and statistics.
3. The export declaration is lodged electronically at the customs office, by the exporter or by a customs representative acting for it.
4. Customs may inspect the goods, then releases them for export.
5. When the goods leave the EU at the exit office, the system confirms the exit.

Many small exporters use a freight forwarder or customs agent, which is normal practice, and the agent files the declaration. You remain responsible for the accuracy of the data you provide.

Documents you need

The exact set depends on the goods and the destination. Typical documents are:

• a commercial invoice, with a full description of the goods, value and terms of delivery;
• a packing list;
• the transport document (bill of lading, air waybill or, for road, CMR consignment note);
• the export declaration and the exit confirmation;
• a certificate or declaration of origin, if the buyer or a trade agreement requires it;
• licences, certificates or permits for restricted goods.

Terms of delivery, usually Incoterms from the International Chamber of Commerce, allocate costs and risks between seller and buyer. They are commercial terms, not laws, but they determine who handles export and import formalities. Choose them deliberately and write them into the contract; see commercial contracts under the Civil Code.

Origin and trade agreements

The EU has trade agreements with many countries. If the goods qualify as originating in the EU under the relevant agreement, the buyer may get reduced or zero duty. Proof of origin can be a statement on the invoice by an approved or registered exporter, or a certificate, depending on the agreement. The rules of origin are detailed, so check the agreement and, if needed, ask the Customs Administration.

Controlled and sensitive goods

Some goods need an export licence or authorisation: military items, dual-use goods with both civilian and military applications, certain chemicals, cultural goods, protected species and others. The EU and the UN also impose sanctions on certain countries, entities and persons, which restrict exports and sometimes forbid dealing with them. The exporter must check that its goods, destination and customer are not covered, and screening is routine for any company exporting to higher-risk destinations. Licensing for dual-use goods is handled by the Licensing Administration at the Ministry of Industry and Trade.

Travellers and couriers carrying cash of EUR 10,000 or more across the EU border must declare it (as of 2026; check the Customs Administration).

Risks to manage

Wrong classification, undervaluation, missing proof of exit and incorrect origin claims are the main sources of customs and VAT disputes. Keep copies of everything for the retention period the law requires, and make the person who ships the goods responsible for collecting the proof. From the tax office's perspective, a VAT-exempt sale without evidence is a taxable sale.

Get the EORI number before the first non-EU shipment, because it can take time and the carrier will ask for it on the day. The authority that handles it is explained in the Czech Customs Administration explained.

This is a general explainer, not legal or tax advice.