The government approved an amendment to the Value Added Tax Act from the workshop of the Ministry of Finance, which eliminates unequal tax treatment for the supply of consignments in cross-border electronic commerce. At present, all consignments from EU countries are subject to VAT, while small consignments of less than € 22 originating from outside the EU are exempt from VAT. The amendment abolishes this exemption for small consignments with effect from 1 January 2021, thus leveling out competition between suppliers from the EU and from third countries.
Source: mfcr.cz
