- List of countries for which the principle of reciprocity for the refund of value added tax to a foreign entity is met with effect from 1 January 2025 pursuant to Section 83 of Act No. 235/2004 Coll., on Value Added Tax, as amended from 1 January 2025
- Ministry of Finance publishes list of countries with VAT refund reciprocity.
- Effective date for the new reciprocity rules is January 1, 2025.
- Applicable to foreign entities without an EU establishment.
- Countries included: Bosnia and Herzegovina, Norway, United Kingdom, Switzerland.
Source Financial Bulletin No 21/2024
Latest Posts in "Czech Republic"
- 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
- Czech SAC: Share Sale Income Taxable if Company’s Value Mainly from Czech Real Estate
