In early May, the Senate of the Czech Republic adopted a change in the date of effect of the new building regulations, including a related amendment to the VAT Act. The changes, which were to affect the definition of a family or apartment house in the VAT Act from 1 July 2023, will not be effective until January 2024.
Source: Deloitte CZ
Latest Posts in "Czech Republic"
- Overview of EET 1.0, Its Abolishment, and Introduction of EET 2.0
- Czech Republic Updates VAT and Tax Rules for App-Based Transport Providers, Effective January 2025
- GFD Issues Updated Tax Guidance for Mobile Transport Service Providers, Effective January 2025
- Comments on ECJ case C-796/23: AG Opinion – Separate Legal Entities Must Act Independently to Be Separate VAT Taxable Persons
- SAC Clarifies VAT Rules for Building Land Sales Before and After July 2025 Law Change














