More VAT News & Tips - Czech Republic

You will find below VAT news & Tips for Czech Republic


VAT rate - 01/01/2015

A new second reduced VAT rate of 10% will come into force on 01/01/2015 and will apply to foodstuffs, medications for humans and books. This new reduced rate will apply alongside the reduced rate of 15% and the standard rate of 21%.

Member states may apply either one or two reduced rates [not lower than 5%] only to supplies of goods and services as listed in the Annex III of the VAT Directive [art. 96-129 of the VAT Directive].

Local reverse charge on specific goods – 01/01/2015

As from 01/04/2015 [originally 01/01/2015], a new reverse charge mechanism will be applicable for domestic sales of mobile phones, games machines, laptops, tablets and computer chips, cereals and industrial crops, raw and semi-processed metals, including defined precious metal exceeding CZK 100,000. Regarding sugar beets, reverse charge will be applied as of 01/09/2015.

Member States may provide that the person liable for the payment of VAT is the taxable person to whom the supplies of goods or services as listed are made [art. 199 and sub. of the VAT Directive].


Measures to prevent tax evasion – Unreliable taxpayer – 01/10/2014

Since 01/10/2014, criterions under which a supplier becomes an “unreliable taxpayer” have been drastically extended [with a consequence that more and more suppliers will be reported in this black list]. Your company will be automatically jointly and severally liable for the payment of all VAT unpaid by its supplier if the latter is listed as “unreliable taxpayer”. In order to avoid this liability, VAT due can be paid directly, under specific conditions, by your company to the Czech VAT authorities. We strongly suggest checking here the status [“unreliable taxpayer or not”] of your CZ supplier before any payment.

[…] Member States may provide that a person other than the person liable for payment of VAT is to be held jointly and severally liable for payment of VAT [art. 206 of the VAT Directive].

 VAT obligations – Mandatory electronic filing

All companies registered for VAT purposes in Czech Republic are normally required to submit their VAT returns electronically via the application “Elektronica podani pro financni spravu”. This is also mandatory for additional tax return, including all annexes, recapitulative statement or subsequent recapitulative statement, applications for VAT registration, notification about change of registration data, application for deregistration [except the registration forms where the tax administration did not publish the e-filing format and structure].  Taxpayers with a turnover for the immediately 12 consecutive calendar months not exceeding CZK 6,000,000 had previously a choice of submitting their VAT return electronically or on paper and to deliver it by mail or in person. This tolerance has been withdrawn on 01/01/2016. All taxpayers have now to submit all the VAT related forms electronically.

CZK 2,000 fine will be imposed in case this obligation of filling electronically is not met.

Member States shall allow, and may require the VAT return to be submitted by electronic means, in accordance with conditions which they lay down [art. 250 of the VAT Directive].




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