The Supreme Administrative Court (SAC) held that the customs declarant, i.e. the ‘regime holder’ is liable to pay tax upon the import of goods from a non-EU country. In the court’s opinion, by lodging the customs declaration, such an entity expresses their will for the goods to be released to a certain customs regime, therefore knowingly undertaking to meet the related obligations.
Source KPMG
Latest Posts in "Czech Republic"
- Czech Republic Issues New VAT Guidance on Real Estate Effective July 2025
- Czech Republic Plans Simpler Electronic Sales Reporting System, New Tax Credits, Effective 2027
- Czech Tax Authority: No VAT Deduction for Previous Period via Additional Return After Receiving Document
- Czech Republic to Launch EET 2.0 Real-Time Revenue Reporting from 2027 for Enhanced Tax Compliance
- EU Court Clarifies VAT Deduction Timing When Invoice Received After Taxable Supply but Before Filing
