Czech Republic / Bid to Launch Generalised Reverse Charge in 2020 a Success

By |July 1st, 2019|

Further to the Czech Republic being the only Member State to date to make an application to apply the domestic generalized reverse charge mechanism (GRCM), the Commission has recently published a proposal authorising it to use this system.   This is in response to the request made by the Czech Republic in [...]

Czech | Changes to Czech VAT Law from April 2019

By |April 12th, 2019|

The Czech tax office recently published certain legislative amendments to the Czech VAT rules, which are generally effective as of 1st April 2019 and provide for the following changes: Simplification measures regarding place of supply for electronically supplied services for small businesses (telecommunications services, radio or television broadcasting services or [...]

Czech Republic – Extension of local reverse charge mechanism on supplies of goods

By |October 5th, 2016|

The Czech VAT Act has been amended to extend the reverse charge regime to all local supplies of goods delivered by non-established persons in the Czech Republic who are also not already VAT registered in the Czech Republic. Instead of the supplier accounting for the VAT, it will be accounted [...]

Czech Republic – Proposal to extend local reverse charge mechanism on supplies of goods

By |May 26th, 2016|

Currently, where a supply of goods by a non-established supplier is made in the Czech Republic, the local / extended reverse charge mechanism does not apply. Therefore, non-established suppliers must register for VAT in the Czech Republic and charge local VAT on their supplies. […]

Czech Republic – electronic reporting of revenues & reduced rate for catering services

By |April 1st, 2016|

The President of the Czech Republic has approved a bill that will require the Electronic Reporting of Revenues (ERR) for catering and accommodation services. In addition, VAT on catering services will be reduced from 21% to 15%. Both changes will come into effect from 1 December 2016 provided the final [...]

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