VAT in Czechia (The Czech Republic) was introduced in 1993 and is directly administered by the Ministry of Finance. The local name of the VAT is Daň z přidané hodnoty (DPH), while its legislative framework is mainly included in two Acts:
a) Act No. 235/2004 (VAT Act), which consist of the basic definitions, registration rules, taxable transactions, exemptions and many other important information;
b) Act No. 280/2009 (Tax procedural code), which regulates the procedural side of tax law (e.g. tax audit process, registration procedure, penalties and others).
Source Taxbackinternational
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