The article presents empirical survey results concerning two objectives. The first objective was to describe barriers of reverse logistics (RL) development in Czech companies. The other one was to research whether there are different views of these barriers between company experts and top managers. The analyses are based on data obtained through a questionnaire survey of 102 representatives of companies operating in the Czech Republic. The study applied basic statistical methods used in quantitative research.Based on answer frequencies of respondents, the main internal barrier of RL development is its little importance in comparison with other activities, followed by the lack of systematic management, and unskilled workforce. On the other hand, customers are regarded as the most significant external barrier due to their careless handling with products and packaging as well as their pressure on the sale price. The obtained data also speak volumes about the differences in the view of the RL importance (in the second part of the article). Employees whose work is directly connected with reverse flows report the insignificance of RL as a barrier less frequently than top managers, who quoted this opinion in 50% cases.