From 1 September 2020, after long delays in the legislative process, the rules for intra-Community trade in goods will be changed on the basis of the so-called quick fixes amendment to the VAT Act. Further legislative changes in the area of value added tax are not expected until 1 July 2021, when the procedures for selling goods to final customers should be significantly modified and new obligations for the so-called internet platforms should be introduced.
Source: Deloitte CZ
