Implementation of the new e-commerce VAT-related rules into the Czech VAT Act may be delayed. So far, it has been passed by the Czech Chamber of Deputies and now it is awaiting a debate in the Senate.
Czech Fiscal Administration published the information on its webpage stating, that the Czech VAT registered entities can use a direct effect of the EU VAT Directive from 1 July 2021. But before the amendment to the VAT Act is passed, they can proceed according to the current CZ VAT legislation in force (meaning e.g. the VAT exemption on the import of consignments not exceeding 22 EUR could be enjoyed).
In practice, however, Czech businesses will most probably have no other option than to proceed according to the new VAT rules.
Ondřej Štědrý
Tax Adviser
Prague
Czech Republic
Source: Czech Fiscal Administration
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