From 1 July 2021, tax subjects can proceed according to the direct effect of the VAT Directive, as an amendment to the VAT Act has not yet been approved due to a delay in the legislative process. The VAT Directive introduces new rules for the distance selling of goods (initially the dispatch of goods), for the trading of goods via digital platforms and for the import of low value goods. Taxpayers can also make full use of the special One Stop Shop regime to simplify the payment of VAT within the EU for selected transactions.
Source Financnasprava.cz
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