Czech VAT Amendment Aligns with ViDA Digital Age Rules

The Czech Parliament is discussing a VAT law amendment aligned with EU rules, mainly the ViDA package, with most changes effective from 1 January 2027.
Key changes include expanding the deemed supplier regime for electronic platforms.
The OSS scheme would also be available for energy supplies.
Rules for determining the taxable supply date for services reported under OSS would change.
The call-off stock regime will be gradually phased out.

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.