Czech Republic What steps must be taken in connection with the termination of sales records? 10 January 2023
Czech Republic Cancellation of electronic records of sales in the Czech Republic from January 1, 2023 23 December 2022
Czech Republic Change of the deadline for submitting a subsequent VAT control statement at the request of the tax authority 14 December 2022
Czech Republic Taxpayer entitled to deduct VAT on supply within fraudulent transactions chain 14 December 2022
Czech RepublicEuropean Union ECJ C-676/22 (B2 Energy) – Questions – Proof of recipient of the goods to apply Exemption for Intra-Community supplies 13 December 2022
Czech Republic Update – Czech Republic Publishes Law Providing Increased VAT Registration Threshold 06 December 2022
Czech Republic Senate Approves Increased VAT Registration Threshold, Windfall Tax, and Other Measures 30 November 2022
Czech RepublicEuropean Union Flashback on ECJ Cases – C-572/07 (RLRE Tellmer Property) – Rental of an immovable property and the service of cleaning the common parts are separate services 29 November 2022
Czech Republic VAT registration from the current CZK 1 million to CZK 2 million still under discussion 22 November 2022
Czech Republic Penalty for filing VAT ledger statement for incorrect taxable period struck down 11 November 2022
Czech RepublicEuropean Union ECJ C-676/22 (B2 Energy) – New VAT Case, No further details known yet 09 November 2022
Czech Republic Amendment: New rules for VAT – VAT registration threshold & reduced VAT rate for fruit/vegatables 27 October 2022
Czech Republic VAT registration limit from the current CZK 1 million to CZK 2 million and reclassify some foodstuffs and beverages from the tax rate of 15% to 10% or 21% 27 October 2022
Czech Republic Cancellation of the VAT exemption on the supply of gas and electricity 30 September 2022
Czech Republic Reverse charge regime for the supply of selected commodities (mobile phones, video game consoles or metals) 30 September 2022
Czech Republic Cancellation of the VAT exemption on the supply of gas and electricity 24 September 2022