VATupdate

Transfers under reverse charge

The Government of the Czech Republic has submitted a draft amendment to Regulation No. 361/2014, which sets out the scope of goods subject to the reverse charge regime. The existing wording of the Regulation ceased to refer to the relevant codes of the customs nomenclature as of 1 January 2022 (i.e. after the customs tariff has been amended) so the amendment of the Regulation is of the utmost necessity.

Source: Deloitte CZ

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