Measures to prevent tax evasion – Unreliable taxpayer
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
Introduction of a VAT Control Statement
All companies VAT registered in Czech Republic will have a new obligation to submit by electronic means data in the VAT Control Statement. Sanctions from 1.000 CZK to 50.000 CZK will be applicable in case of failure to do so.