- 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"
- VAT Group Registration Deadline Approaching – Apply by October 31, 2025
- EU Approves VAT Modernization: Electronic Invoicing and Digital Reporting by 2030
- EU Packaging Regulation Faces Legal Challenges Over Reusability, Plastic Ban, and Deposit Requirements
- ECJ VAT C-513/24 (Oblastní nemocnice Kolín) – AG Opinion – Costs for non-deductible VAT activities do not guarantee proportional deductions
- Czech Tax Authority Launches Campaign to Inspect Online Retailers’ Income Reporting for Tax Compliance