Amendments introduced to the Czech VAT Act are set to become effective, in its majority, on 1 April of 2019.
The main changes cover:
- Simplification rules for small businesses providing telecommunication and digital services;
- implementation of Directive (EU) No 2016/1065 regarding vouchers;
- Tax documents, including debit and credit notes;
- VAT bad debt rules.
Source: IVA
