The implementation of the general reverse-charge system for the supply of goods exceeding the limit of EUR 17,500, for which the Czech Republic received a temporary authorisation by the Council, is getting delayed. The new mechanism was originally due to come into effect on 1 January 2020 until place until 20th June 2022.
According to the statements made by the Ministry of Finance, it is at first necessary to prepare and pass another amendment to the VAT Act as well as to negotiate the time extension of the temporary authorisation with the other EU-members. The implementation of the new reverse-charge system in the near future is thus highly unlikely.
Source Deloitte
