Ministry of Finance Submits Draft VAT Act Amendment to Transpose ViDA Rules

Summary (3 key takeaways)

Partial transposition of ViDA: The Czech Ministry of Finance has submitted for consultation a draft amendment to the VAT Act implementing elements of the EU “VAT in the Digital Age” (ViDA) package under Council Directive (EU) 2025/516. [dreport.cz], [eur-lex.europa.eu]
Earlier OSS-related changes: Selected amendments linked to the One‑Stop Shop (OSS) regime are expected to apply from 1 January 2027. [dreport.cz]
Abolition of intra‑EU stock regime postponed: The repeal of the intra‑EU storage (call‑off stock) regime and related provisions is planned to take effect from 1 July 2028. [dreport.cz], [vatupdate.com]

Detailed analysis

EU framework: VAT in the Digital Age (ViDA)

On 11 March 2025, the Council of the European Union adopted the VAT in the Digital Age (ViDA) legislative package, including Council Directive (EU) 2025/516, amending Directive 2006/112/EC. The directive aims to modernise the EU VAT system, reduce VAT fraud and administrative burdens, and adapt VAT rules to digital business models.

Among its three core pillars, ViDA notably provides for:

the expansion of the One‑Stop Shop (OSS) to reduce multiple VAT registrations,
new rules for the movement of own goods within the EU, and
a phasing‑out of the call‑off stock (intra‑EU storage) simplification.

Member States are required to transpose the directive into national law according to staggered implementation timelines. [eur-lex.europa.eu], [vatupdate.com]

Czech draft amendment to the VAT Act

In line with these obligations, the Czech Ministry of Finance has submitted a separate draft amendment to the VAT Act for interministerial consultation. According to information published by tax authorities and professional sources, this draft specifically targets the partial transposition of ViDA measures, rather than a full implementation at once. [dreport.cz]

This legislative approach allows the Czech Republic to introduce selected ViDA elements at earlier stages while deferring more complex operational changes to later dates.

One‑Stop Shop (OSS): earlier implementation from 1 January 2027

Under the draft amendment, certain OSS‑related changes are expected to apply already from 1 January 2027. These measures reflect the ViDA objective of minimising VAT registration obligations for businesses conducting cross‑border activities within the EU.

Although the detailed technical wording is subject to change during the legislative process, the intention is to align Czech VAT law with the ViDA “single VAT registration” concept, enabling broader use of OSS schemes in line with EU timelines. [dreport.cz], [grantthornton.nl]

Abolition of the intra‑EU storage (call‑off stock) regime from 1 July 2028

More structurally significant changes are foreseen for a later stage. The draft amendment provides that the intra‑EU storage regime, including related simplifications for call‑off stock arrangements, would be abolished with effect from 1 July 2028.

This date corresponds with the ViDA timetable, under which the movement of own goods will be increasingly covered by OSS mechanisms, thereby rendering traditional call‑off stock simplifications obsolete. The Czech proposal mirrors the EU‑level policy choice to replace special stock regimes with more comprehensive OSS reporting. [dreport.cz], [vatupdate.com]

Outlook

The draft VAT Act amendment remains subject to the consultation and parliamentary process, and its final form may evolve. Nevertheless, the proposed timelines already offer businesses an early indication of:

OSS‑related changes from 2027, and
call‑off stock regime abolition from mid‑2028.

Companies with Czech or EU cross‑border supply chains should monitor the legislative process closely and assess how future OSS expansion and stock movement reporting will affect their VAT compliance models. [dreport.cz]

See also

Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE