Czech Republic Taxpayer entitled to deduct VAT on supply within fraudulent transactions chain 14 December 2022
Czech RepublicEuropean Union ECJ C-676/22 (B2 Energy) – Questions – Proof of recipient of the goods to apply Exemption for Intra-Community supplies 13 December 2022
Czech Republic Update – Czech Republic Publishes Law Providing Increased VAT Registration Threshold 06 December 2022
Czech Republic Senate Approves Increased VAT Registration Threshold, Windfall Tax, and Other Measures 30 November 2022
Czech RepublicEuropean Union Flashback on ECJ Cases – C-572/07 (RLRE Tellmer Property) – Rental of an immovable property and the service of cleaning the common parts are separate services 29 November 2022
Czech Republic VAT registration from the current CZK 1 million to CZK 2 million still under discussion 22 November 2022
Czech Republic Penalty for filing VAT ledger statement for incorrect taxable period struck down 11 November 2022
Czech RepublicEuropean Union ECJ C-676/22 (B2 Energy) – New VAT Case, No further details known yet 09 November 2022
Czech Republic Amendment: New rules for VAT – VAT registration threshold & reduced VAT rate for fruit/vegatables 27 October 2022
Czech Republic VAT registration limit from the current CZK 1 million to CZK 2 million and reclassify some foodstuffs and beverages from the tax rate of 15% to 10% or 21% 27 October 2022
Czech Republic Cancellation of the VAT exemption on the supply of gas and electricity 30 September 2022
Czech Republic Reverse charge regime for the supply of selected commodities (mobile phones, video game consoles or metals) 30 September 2022
Czech Republic Cancellation of the VAT exemption on the supply of gas and electricity 24 September 2022
Czech Republic Proposed record keeping and reporting obligation for payment service providers beginning 2024 16 September 2022
Czech Republic DAC 7: New rules for digital platforms expected to apply as from 1 January 2023 26 August 2022