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Title to reimbursement of value added tax paid in the price of goods purchased in the Czech Republic maybe sought by persons who do not have permanent residence on the territory of the European Communities and their residence in a third country is recorded in their passports or any other identity documents, which are recognised in the Czech Republic, and such persons are not involved in any economic activities in the Czech Republic.
Title to reimbursement of value added tax in the event of private non-commercial exports of goods belong only to citizens from third countries, that is from countries, which are not Member States of the EU, from purchased goods, which are not of commercial nature and which are exported when travelling from the territory of the European Union.
Citizens of the countries of the European Union who would purchase any goods in the Czech Republic and carry those goods to other Member States of the European Union, do not have a title to reimbursement of value added tax because the conditions for the reimbursement of value added tax have not been duly met.
Imports of veterinary and vegetable goods, travelling with dogs, cats and ferrets from third countries (outside the EU).