VATupdate

Draft VAT legislation on e-commerce not yet passed on to Senate

The Czech Republic Chamber of Deputies has not yet approved and passed on to the Senate the draft amendment to the VAT Act that was to be effective as from 1 July 2021 regarding changes to the e-commerce rules affecting electronic platforms that facilitate the sales of goods within the EU. As such, the implementation of these e-commerce rules may be substantially delayed beyond 1 July 2021.

Source: Deloitte

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