The Supreme Administrative Court has ruled on proving VAT-exempt supplies of goods to the EU to customers other than those declared in EC Sales List. It indicated that the incorrect identification of the EU customer of the goods does not necessarily mean that the VAT exemption should be denied.
Source KPMG
Latest Posts in "Czech Republic"
- VAT Group Registration Deadline Approaching – Apply by October 31, 2025
- EU Approves VAT Modernization: Electronic Invoicing and Digital Reporting by 2030
- EU Packaging Regulation Faces Legal Challenges Over Reusability, Plastic Ban, and Deposit Requirements
- ECJ VAT C-513/24 (Oblastní nemocnice Kolín) – AG Opinion – Costs for non-deductible VAT activities do not guarantee proportional deductions
- Czech Tax Authority Launches Campaign to Inspect Online Retailers’ Income Reporting for Tax Compliance
