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
