The notice contains a basic information on registration for value added tax and other responsibilities arising from the tax law that need to be fulfilled by so called non-established taxable persons in the Czech Republic.
Special focus is on obligations in the area of distance sales of goods, which are typically the sales of goods from other EU member state to persons in the Czech Republic, for whom the acquisition of goods is not subject to taxation.
Source Czech authrorities
Notice for non-established taxable persons
Other sources
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