VAT – annex 2

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Main information

List of Services Subject to a Reduced Tax Rate

List of Services Subject to a Reduced Tax Rate

CZ-CPA Service Description

 36.00.2       Water treatment and distribution through networks 

37                 Collection and treatment of wastewater,

including other services related to these activities.

 49                Land passenger transport and transport of accompanying luggage;; passenger transport by ski lifts.

50                 Passenger water transport  and transport of accompanying  luggage.

 55                Accommodation services.

56                 Restaurant and catering services, excludingt the serving of beverages other than drinking water and selected beverages; serving of drinking water and selected beverages.

59.14, 90, 91,     Admission to shows, theatres, circuses,

93               amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events or cultural venues; admission to botanical gardens, nature reserves and national parks.

77, 85, 91         Lending or rental  of newspapers, magazines and periodicals the supply of which is subject to the reduced VAT rate, where such lending or rental constitutes public library and information services or other services provided under the Library Act, or comparable  services provided under other legislation.

86                 Health care services.

87                 Social care services.

88.10, 88.91       Home care services for children, elderly persons, sick persons or persons with disabilities.

93.11, 93.12,  Admission to sporting events; use of indoor

93.13, 93.29.11, and outdoor  sports facilities for sporting activities; services  related

93.29.19        to the operation of recreational parks and beaches; operation of ski

                   slopes.

 96.03          Funeral and related services, excluding  funeral services for animals.

96.04              Turkish bath, sauna, steam bath and salt cave services.

 The reduced VAT rate  shall apply to services that correspond bothto the numerical code of the  CZ-CPA Classification of Productd, as in force  on 1 January 2015, and to the explici description for that  code set out in the text of this Annex.

 The customs tariff nomenclature code means the code identifying products as set out in the customs Tariff as in force on 1 January 2018.

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Additional information

Reference to legal acts

For the purposes of value added tax, collective  passenger transport means the transport of passengers on specified routes, where passengers board  and alight at predetermined stops or places according to predetermined timetables approved under Act No. 266/1994 Coll., on Railways, as amended, or Act No. 114/1995 Coll., on Inland Navigation, as amended, and passenger transport that is scheduled passenger transport or occasional passenger road transport pursuant to Act No. 111/1994 Coll., on Road Transport, as amended.

For the purposes of value added tax, drinking water means water that meets the requirements for drinking water laid down in Act No. 258/2000 Coll., on the Protection of Public Health and on Amendments to Certain Related Acts, as amended, supplied to customers through a water supply network, as well as  hot water, that meets the requirements for hot water pursuant to Act No. 258/2000 Coll., on the Protection of Public Health and on Amendments to Certain Related Acts, as amended, and assupplied to customers through pipelines or internal water supply system that are structurally connected by a mixing tap to the drinking water supply system.

For the purposes of the value added tax, a water supply system means an operationally independent set of structures and facvilities including water mainsand waterworks facilities, in particular structures for the intake and abstraction  of surface water or groundwater and for its treatment and storage.

For the purposes of value added tax,

an internal water supplysystem means piping intended for the distribution of water within a plot  of land or a building, and  connected to the end of a water service connection.

For the purposes of value added tax, a selected beverage means a non-alcoholic beverage, namely:

 a) milk and liquid milk products listed under the tariff nomenclature codes in Chapter 4,

 b) beverages falling within tariff nomenclature codes 2202 99 11 and 2202 99 15,

 c) milk and liquid milk products referred to in point (a) and beverages referred to in point (b) containing added sugar or other sweetener, additive or other foodstuffs, provided that they retain the essential character of milk or liquid milk products referred to in point (a) or the beverages referred to in point (b).

For the purposes of value added tax, a non-alcoholic beverage means a beverage other than an alcoholic beverage as defined in Act No. 65/2017 Coll. on the Protection of Health from the Harmful Effects of Addictive Substances, as amended.

 72) Annex I to Council Regulation (EEC) No. 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff.

Responsible Public Authority

Ministerstvo financí
Letenská 525/15
Malá Strana
11800 Praha 1 		Datová schránka: xzeaauv
E-mail: podatelna@mfcr.cz
Web: www.mfcr.cz

Last checked at 03.08.2026

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