2024: Change in VAT
for e-shops: what you need to know

Blog Tips and Advice
26. 05. 2026
PUXdesign tým

E-commerce operators must prepare for significant changes in value-added tax (VAT) that will take effect from January 2024. What changes does this legislative step bring and who does it affect?

In this article, you will read about:

  • The preservation of two VAT rates: 21% and the newly unified reduced rate of 12%.
  • Special 0% rate for books, including electronic versions.
  • Who will be affected by the new VAT regulation?
  • These changes will impact almost all e-shops

In today's digital world, online sales are becoming increasingly dominant. With the year 2024 comes a significant change in value-added tax (VAT) that will have a direct impact on your e-shop and your customers.

The new VAT regulation will affect almost every e-shop. As an e-shop operator, it is crucial for you to understand these changes and prepare for them so that you can continue to operate successfully.

From the new year, the following items will be reclassified into the basic tax rate:

  • Services related to the repair of bicycles, footwear, and clothing
  • Supply and sale of firewood
  • Professional cleaning services, including window washing and interior cleaning in households
  • Collection and transportation services for municipal waste
  • Activities of performing artists and authors, excluding independent journalists and independent models
  • Hairdressing and barber services
  • Trade in cut flowers and decorative foliage

Notice: If your business involves specific categories of goods or services, such as digital products or international sales, special VAT rules may apply to you.

Requirements and Obligations of E-shops

Transparency in Pricing: It is necessary to clearly state how product prices are derived and how they relate to VAT.

Information on VAT Changes: Customers should be informed about how these changes will affect the prices of products and services.

Compliance with New Rates: E-shops must ensure that all products and services are charged at the appropriate VAT rate.

Help and Support: If you are unsure how to implement these changes, do not hesitate to seek professional assistance or consult a tax advisor.


Changes in VAT for e-shops in 2024 bring several potential advantages:

  • Unification of reduced VAT rates to 12%: This change eliminates the 10% and 15% rates, which simplifies VAT calculation for e-shops. Unifying rates can facilitate pricing and planning, contributing to greater clarity and efficiency in the business process.
  • Zero VAT rate for books (including electronic versions): This is a significant advantage for booksellers, supporting reading and education. For e-shops selling books, this means they can offer lower prices, which may increase sales and interest in reading.
  • Stability of the basic VAT rate at 21%: For e-shops selling goods and services subject to the basic VAT rate, nothing changes. This consistency helps maintain existing pricing strategies without the need for significant adjustments.
  • Simplification of administration: Uniform VAT rates can simplify the administrative burden associated with calculating and accounting for VAT, which is especially beneficial for smaller e-shops that do not have extensive accounting departments.
  • Transparency in pricing: The obligation to clearly state how prices are derived and how they relate to VAT can improve customer trust and satisfaction.

In conclusion, these changes in VAT are an important step towards a more efficient and transparent business environment. Remember, in the world of e-commerce, every change is a new opportunity!


Are you interested in creating an e-shop or looking for other web solutions? Contact us and together we will find the best solution for you!