On 22 January 2020, the General Financial Directorate issued Information containing procedures for taxpayers in cases where the amendment to the VAT Act has not yet entered into force. If the taxpayer decides to proceed with the dispatch or transport of goods under the call-off procedure in accordance with Article 17a of the VAT Directive, one of the conditions is the obligation to submit a recapitulative statement indicating the customer’s VAT number. This obligation will subsequently be set out in the amendment to the VAT Act.
In this context, the General Financial Directorate announces that the updated electronic VIES recapitulative form, which contains a new separate sheet for warehouse mode, is available on the tax portal ( https://www.daneelektronicky.cz ).
Source: financnisprava.cz
Latest Posts in "Czech Republic"
- GFD Issues Guidance on New VAT Exemptions for Real Estate and Building Land from July 2025
- Czech Republic Clarifies VAT Refund Rules for Non-EU Shoppers and Exported Goods
- VAT on Real Estate from July 2025: Impact of Renovations on Exemption Rules
- EET 2.0 Scenarios: Operational Impacts, Readiness, and Requirements for Czech Fiscalization Reform
- EET 2.0: Toward a Simpler, Fairer Electronic Sales Recording System for Czech Entrepreneurs in 2027
