- 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
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