- Some financial activities (e.g., debt collection, collection of recurring payments, management of investment instruments) will no longer be VAT-exempt from January 1, 2026, aligning Czech law with EU directives and court rulings.
- Recipients of supplies can newly request a refund of unduly paid VAT via a tax return, but only in exceptional cases where the supplier cannot return the tax (e.g., insolvency), and strict legal conditions must be met.
- The right to a VAT refund applies only to the amount that constitutes unjust enrichment for the supplier, and not every incorrect VAT rate on an invoice qualifies.
- Changes related to VAT refunds for goods exported outside the EU in travelers’ personal luggage will be introduced, linked to the digitalization of customs administration.
Source: danovky.cz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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