On 21 June 2019, the European Commission published a proposal for a Council Implementing Decision authorizing the Czech Republic to apply the generalized reverse charge mechanism derogating from article 193 of the EU VAT Directive (2006/112).
The derogation, if adopted, will be applicable between 1 January 2020 and 30 June 2022.
Source European Commission
Latest Posts in "Czech Republic"
- New VAT Rules for Buildings in Czechia: 23-Month Tax Window and First-Supply Rule Explained
- Supreme Court: VAT Assessment Requires Realistic Estimation, Not Solely EET Data, for Neutrality
- New VAT Rule: Repayment of Deductions on Invoices Unpaid After Six Months from 2025
- Czech Republic: Deadline for VAT Group Registration Applications is October 31, 2025
- Czechia Introduces VAT Deduction Reversal for Unpaid Invoices, Effective January 2025
