AustriaBosnia and HerzegovinaBulgariaCroatiaCzech RepublicHungaryPolandRomaniaSerbiaSlovakiaSlovenia VAT folder on VAT registration, compliance, penalties, reverse-charge and simplification for some European countries 27 May 2019
Czech Republic ECJ Case C-127/18 (A-PACK CZ sro) – Judgment – Recovery of VAT on bad debt if debtor no longer VAT registered 08 May 2019
Czech RepublicEuropean Union ECJ – C‑275/18 (Vinš vs Czech Republic) – Judgment – Czech VAT exemption conditions for goods destined for export in violation of EU law 28 March 2019
Czech Republic Plan to extend the VAT reverse charge mechanism to all local transactions (general reverse charge mechanism) per first of July 2020 16 March 2019
Czech Republic Czech Republic Member State planning to extend reverse charge mechanism to all local supplies – expected per 1 July 2020 21 February 2019
Czech Republic Bill on electronic reporting of revenues, reduced VAT rates for certain supplies – discussed in lower chamber of parliament 21 February 2019
Czech Republic Czech Republic bid to introduce generalised temporary reverse charge during 2020 06 February 2019
Czech Republic VAT rate for regular transport of passengers by land and water – reduced 28 January 2019
Czech Republic General Tax Directorate clarifies application of reduced VAT rate on mass land and water passenger transportation – update 21 January 2019
Czech Republic General Tax Directorate clarifies application of reduced VAT rate on mass land and water passenger transportation 07 January 2019
Czech Republic General Tax Directorate addresses delays in implementation of EU VAT directives 07 January 2019
Czech RepublicEuropean Union ECJ Case C-414/17 (Arex) – Judgment – Excise duties; Determine which transaction is VAT exempt in supply chain 19 December 2018