- Limit for VAT registration will be increased to CZK 2 million: Czech Republic is permitted to exempt taxable persons with annual turnover below EUR 85,000 (rather than EUR 35,000) from VAT until the end of 2024
- DAC 7: Implications of new obligations for digital platform operators – Effective Jan 1, 2023
- Waiver of default interest on VAT granted (Supreme Administrative Court decision) – A waiver of default interest is a privilege for those who cooperate with the tax administrator and act honestly, fairly, and in a sincere effort to correct their mistakes
- SAC: Questions surrounding VAT treatment of promotional events
- VAT perspective on early termination of energy supplies – The compensation for the early termination of energy supplies or the failure to deliver an agreed quantity is considered the provision of a service and therefore a taxable supply
Latest Posts in "Czech Republic"
- EU Court Clarifies VAT Deduction Timing When Invoice Received After Taxable Supply but Before Filing
- EET 2.0: New Cash Register Rules, Exemptions, and Benefits for Businesses and Employees from 2027
- VAT Rules for Real Estate Sales: Substantial Changes, Social Housing, and Taxation Options Explained
- EGC VAT T-53/26 (Central Europe Mark) – Questions – Examination of Tax Neutrality and Proportionality in Securing VAT Payments Without Interest Compensation
- VAT Deduction Cannot Be Claimed Retroactively via Additional Tax Return Without Tax Document
