VAT Act No. 235/2004 Coll.

This Act transposes the relevant European Union legislation1) and regulates value added tax.

(1) The following are subject to tax:

a) the supply of goods for consideration by a taxable person acting as such, with the place of supply in the domestic territory,

b) the supply of services for consideration by a taxable person acting as such, with the place of supply in the domestic territory,

c) the acquisition of

1. goods from another Member State for consideration with the place of supply in the domestic territory by a taxable person acting as such, or by a non-taxable legal person,

2. a new means of transport from another Member State for consideration with the place of supply in the domestic territory by a non-taxable person,

d) the import of goods with the place of supply in the domestic territory.

(2) A taxable supply is a supply which

a) is subject to tax, and

b) is not exempt from tax.

(1) The acquisition of goods from another Member State is not subject to tax if the supply of those goods

a) would be exempt from tax in the domestic territory under § 68(1) to (8) and (10), or the tax would be refunded under § 80, or

b) is subject to tax in the Member State where the dispatch or transport of those goods begins, using

1. the special scheme for dealers in second-hand goods, works of art, collectors' items and antiques,

2. the transitional arrangements for second-hand means of transport, or

3. the special scheme for sales by public auction.

(2) The acquisition of goods from another Member State is not subject to tax if the total value of the goods acquired did not exceed CZK 326,000 in the relevant calendar year or in the immediately preceding calendar year and the acquisition of goods is made by

a) a taxable person with its registered office in the domestic territory which is neither a VAT payer nor a person making only supplies for which it would not be entitled to deduct input tax if it were a VAT payer, whose turnover in the domestic territory in the immediately preceding calendar year exceeded the amount under § 6(1) or whose turnover in the domestic territory in the relevant calendar year exceeded the amount under § 6(2)(b),

b) a taxable person with its registered office or establishment in another Member State which

1. is a person registered for the small enterprise scheme for the domestic territory, which may use that scheme and which is acting as such, or

2. is neither a person under point 1 nor a VAT payer and which, in all other Member States, has a status similar to that of a taxable person with its registered office in the domestic territory which is not a VAT payer,

c) a taxable person to which the common flat-rate scheme for farmers applies in another Member State, or

d) a non-taxable legal person.

(3) The total value of the goods acquired under paragraph 2 includes

a) the total value, excluding tax, of goods acquired from another Member State, if the goods are dispatched or transported to the domestic territory, and

b) the total value, excluding tax, of goods acquired in a distance sale of goods, if the goods are dispatched or transported to the domestic territory.

(4) The total value of the goods acquired under paragraph 2 does not include the value of the acquired

a) new means of transport,

b) goods subject to excise duty,

c) goods referred to in paragraph 1.

(5) Paragraphs 1 and 2 do not apply to the acquisition of goods subject to excise duty or to the acquisition of a new means of transport.

A person making an acquisition of goods from another Member State which is not subject to tax under § 2a(2) may decide that this acquisition is subject to tax. § 2a(2) does not apply to acquisitions of goods from another Member State made by that person until the end of the calendar year immediately following the calendar year in which it so decided.

(1) For the purposes of value added tax,

a) the domestic territory means the territory of the Czech Republic,

b) a Member State means the territory of a Member State of the European Union, except for its territories to which the Treaty on European Union and the Treaty on the Functioning of the European Union do not apply,

c) another Member State means a Member State other than the domestic territory,

d) a third country means a territory outside the territory of the European Union,

e) the territory of the European Union means the territories of the Member States taken together.

(2) For the purposes of value added tax, the following are not regarded as the territory of a Member State of the European Union:

a) Mount Athos,

b) the Canary Islands,

c) the French territories referred to in Article 349 of the Treaty on the Functioning of the European Union,

d) the Åland Islands,

e) the Channel Islands,

f) the island of Heligoland,

g) the territory of Büsingen,

h) Ceuta,

i) Melilla,

j) Livigno,

k) Campione d' Italia,

l) the Italian waters of Lake Lugano.

(3) For the purposes of value added tax, the territory of the Principality of Monaco is regarded as territory of the French Republic, the territory of the Isle of Man is regarded as territory of the United Kingdom of Great Britain and Northern Ireland, and the territories of Akrotiri and Dhekelia are regarded as territory of Cyprus.

(1) For the purposes of this Act:

a) consideration means monetary or non-monetary counter-performance provided in direct connection with a supply, including a subsidy directly linked to the price of the supply,

b) unit price means the price per unit of quantity of goods or the price for a service,

c) output tax means the tax applied by a VAT payer on a taxable supply under § 13 to 20 or on consideration received relating to that supply,

d) excess deduction means the tax corresponding to the difference between output tax and the deduction of tax for a tax period where output tax is lower than the deduction of tax,

e) supply made means the supply of goods or the supply of services for consideration by a taxable person acting as such,

f) person registered for tax means a person who has been allocated a tax identification number for value added tax purposes in trade between Member States,

g) foreign person means a taxable person which has neither a registered office nor an establishment in the territory of the European Union,

h) in the case of a natural person,

1. domicile means the address kept in the basic population register or in another similar record, or the address which the natural person has given to the tax administrator, unless there is evidence that this address does not correspond to reality,

2. place where the person usually stays means the place where the natural person usually lives because of personal or professional ties; if that person has professional ties in a country other than the one in which they have personal ties, the place where the natural person usually stays is determined by the personal ties,

3. place of residence means the domicile or the place where the person usually stays,

i) registered office means the address of the place where essential decisions concerning the management of the person are taken and where its management meets, and the address of the registered office entered in a public register, provided that if a single address cannot be determined, the registered office is the address of the place where essential decisions concerning the management of the person are taken; if the registered office of a natural person cannot be determined in this way, its registered office is the address of its place of residence,

j) establishment means an organisational unit of a taxable person which can make supplies of goods or supplies of services because it is sufficiently permanent and has suitable human and technical resources,

k) goods subject to excise duty means goods subject to any of the excise duties, to the tax on solid fuels or to the tax on natural gas and certain other gases, except for gas supplied through a transmission or distribution system located in the territory of the European Union or any network connected to such a system,

l) person not established in the domestic territory means a taxable person which

1. does not have its registered office in the domestic territory,

2. makes a taxable supply of goods or supply of services with the place of supply in the domestic territory, and

3. does not have an establishment in the domestic territory, or has an establishment in the domestic territory which does not participate in that supply,

m) capital-linked group means a group of persons in which one person directly or indirectly holds an interest in the registered capital or voting rights of another person, or one person directly or indirectly holds an interest in the registered capital or voting rights of several persons,

n) personnel-linked group means a group of persons in whose management at least one and the same person participates,

o) operator of an electronic interface means a taxable person which, using an electronic interface, in particular an electronic marketplace, platform, portal or similar means, facilitates the supply of goods or the supply of services under the directly applicable European Union regulation laying down implementing measures for the directive on the common system of value added tax7e).

(2) For the purposes of value added tax, goods means a tangible thing.

(3) For the purposes of value added tax,

a) the following are also regarded as goods:

1. a live animal,

2. the human body and a part of the human body,

3. a building right,

4. gas, electricity, heat and cooling,

b) money and securities are not regarded as goods, with the exception of

1. banknotes and coins in Czech or foreign currency produced for the Czech National Bank or a similar person under the legislation of another state,

2. banknotes, state notes and coins in Czech or foreign currency sold for collectors' purposes at prices higher than their nominal value or the conversion of their nominal value into Czech currency; paragraph 8 applies mutatis mutandis to this conversion,

3. securities produced for the issuer.

(4) For the purposes of this Act, furthermore:

a) means of transport means a vehicle, other means or equipment intended for the transport of persons or goods from one place to another, which is usually designed for use in transport and can actually be used for it; a vehicle which is permanently immobilised and a container are not regarded as a means of transport,

b) business assets means property values which serve a taxable person and are intended by that person for carrying out economic activity,

c) long-term assets means business assets which are

1. tangible assets under the Act governing income taxes; tangible assets transferred for use under a contract are, for value added tax purposes, regarded as long-term assets of the user if it is agreed, and evident on the date the contract is concluded, that ownership of the tangible assets used will in normal circumstances be transferred to their user,

2. depreciated intangible assets under the legislation governing accounting,

3. land which is a long-term tangible asset under the legislation governing accounting; land transferred for use under a contract is, for value added tax purposes, regarded as a long-term asset of the user if it is agreed that ownership of the land used will be transferred to its user, or

4. technical improvement under the Act governing income taxes in the case of technical improvement of tangible assets, or technical improvement under the legislation governing accounting in the case of technical improvement of long-term intangible assets,

d) passenger car means a means of transport which has category M1 or M1G entered in the register of road vehicles; if the category entry is missing, this category is defined by a special legal regulation4a),

e) lease also includes sublease, usufructuary lease and usufructuary sublease; lease also means the creation, duration or termination of an easement created over immovable property, if the features of a lease are met,

f) transport of goods also includes the transport of money and securities.

g) supply of goods with installation or assembly means a supply of goods connected with installation or assembly by the taxable person supplying the goods, or by a third person authorised by it,

h) supply of goods through systems or networks means the supply of

1. gas through a transmission or distribution system located in the territory of the European Union or any network connected to such a system,

2. electricity, heat or cooling through networks.

(5) For the purposes of this Act, transfer of goods means the dispatch or transport of goods forming part of the business assets of a taxable person between Member States to the Member State to which the goods are dispatched or transported for the purposes of carrying out that person's economic activity, if those goods are dispatched or transported by that person or by a third person authorised by it.

(6) For the purposes of this Act, the dispatch or transport of goods for the following purposes is not regarded as a transfer of goods:

a) a distance sale of goods to the Member State where the dispatch or transport of the goods ends,

b) a supply of goods with installation or assembly in the Member State where the dispatch or transport of the goods ends,

c) a supply of goods on board a ship, aircraft or train during passenger transport carried out in the territory of the European Union,

d) a supply of goods through systems or networks,

e) making a supply exempt from tax under § 64, 66 or 68, or similarly exempt from tax under the legislation of the Member State where the dispatch or transport of the goods begins,

f) a supply of services to a taxable person involving work on goods physically carried out in the Member State where the dispatch or transport of the goods ends, provided that the goods, after the work has been carried out, are returned to the taxable person in the Member State from which they were originally dispatched or transported,

g) temporary use of the goods in the Member State where the dispatch or transport of the goods ends for the purposes of a supply of services by the taxable person, or

h) temporary use of the goods for a period not exceeding 24 months in the territory of a Member State in which the import of the same goods from a third country for temporary use would be covered by the customs procedure of temporary admission with full exemption from import duties.

(7) If the dispatch or transport of goods is no longer for the purposes for which the dispatch or transport of goods is not regarded as a transfer of goods under paragraph 6, such dispatch or transport of goods is regarded as a transfer of goods. In such a case, the transfer of goods is deemed to take place at the moment when the relevant condition ceases to be met.

(8) To convert a foreign currency into Czech currency, the exchange rate valid for the person making the conversion on the date on which the obligation to declare the tax, or to declare the making of the supply, arises is used, namely

a) an exchange rate which is

1. the foreign exchange market rate announced by the Czech National Bank, or

2. the reference exchange rate published by the European Central Bank; conversion between Czech currency and currencies other than the euro is made using the exchange rate of each of those currencies against the euro, or

b) where no exchange rate is announced or published for the currency concerned under subparagraph a), the rate for other currencies announced by the Czech National Bank.

(9) For the purposes of this Act, distance sale of goods means a supply of goods where

a) the goods are dispatched or transported from a Member State other than the Member State where their dispatch or transport ends

1. by the taxable person supplying the goods, or

2. by a third person, if, under the directly applicable European Union regulation laying down implementing measures for the directive on the common system of value added tax7e), the taxable person supplying the goods intervenes in that dispatch or transport,

b) the goods are supplied to a person whose acquisition of goods is not subject to tax in the Member State where their dispatch or transport ends, and

c) it is neither a supply of a new means of transport nor a supply of goods with installation or assembly.

(10) For the purposes of this Act, distance sale of goods imported means a distance sale of goods where the goods are dispatched or transported from a third country to the territory of the European Union.

(1) For value added tax purposes, turnover in the domestic territory means the total of consideration excluding tax to which a taxable person is entitled for supplies made with the place of supply in the domestic territory, where the consideration is for

a) a taxable supply and a supply which would be taxable if it were not exempt in the domestic territory under the small enterprise scheme,

b) a supply exempt from tax with the right to deduct input tax, or

c) a supply exempt from tax without the right to deduct input tax under § 54 to 56a, or a supply of immovable property exempt from tax without the right to deduct input tax under § 62, unless they are an ancillary activity carried out occasionally.

(2) Consideration to which a taxable person is entitled for a supply under paragraph 1 also includes the amount of the taxable amount determined under § 36(6)(a) or (b) for a supply of goods under § 13(4)(a) to (c) and § 13(6), or a supply of services under § 14(3) and (4).

(3) Turnover in the domestic territory does not include consideration for the supply of long-term assets, unless this supply made is an integral part of the usual economic activity of the taxable person.

(1) For the purposes of this Act, the provisions on a business enterprise also apply to a part of a business enterprise forming a separate organisational unit.

(2) For the purposes of this Act, a trust fund, a unit trust (mutual fund), a sub-fund of an investment fund and an organisational unit of the state which is an accounting entity are treated as a legal person.

(3) The provisions of this Act on a unit and on immovable property apply mutatis mutandis also to a unit defined under the Act on the ownership of flats, together with the share in the common parts of the building connected with it and, if ownership of land or of a building right is connected with it, also together with the share in that land or building right.

(4) A city district of the capital city of Prague is also a taxable person if it independently carries out economic activity.

(1) A taxable person is a person who independently carries out economic activity, or a group. A legal person which was not founded or established for the purpose of doing business is also a taxable person if it independently carries out economic activity.

(2) The following is not regarded as independently carried out economic activity: the activity of

a) an employee or another person arising from an employment-law relationship, a service relationship or another similar relationship,

b) persons other than those under subparagraph a), if the income from that activity is income from dependent activity (employment) under the Act governing income taxes.

(3) For value added tax purposes, economic activity means the activity of producers, traders and persons supplying services, including mining activities and agricultural production and the exercise of liberal and other similar professions under other legislation, for the purpose of obtaining regular income. In particular, an activity consisting in the exploitation of tangible and intangible assets for the purpose of obtaining regular income is regarded as economic activity.

(4) The state, a region, a municipality or another public-law person are not regarded as taxable persons in respect of activities or supplies in which they act as public authorities, even where they collect fees or other payments in connection with those activities.

(5) However, a person under paragraph 4 is regarded as a taxable person if it carries out activities

a) which are listed in Annex No. 1 to this Act, or

b) in the performance of which there is deemed to be a significant distortion of competition because the person under paragraph 4 was not or is not regarded as a taxable person; these activities are laid down by government regulation.

(1) A group may be formed by a personnel-linked group or a capital-linked group, if the interest in the registered capital or voting rights represents at least 40%. Only a person which has its registered office or an establishment in the domestic territory may be a member of a group.

(2) The following are treated as a capital-linked group which may form a group:

a) an organisational unit of the state and the contributory organisations it has established, or

b) a territorial self-governing unit and the contributory organisations it has established.

(3) A group comes into existence by the registration of a capital-linked or personnel-linked group as a VAT payer.

(4) If a member of a group has

a) an establishment outside the domestic territory, that establishment is not part of the group,

b) its registered office outside the domestic territory, only its establishment in the domestic territory may be part of the group.

(5) Paragraph 4 also applies mutatis mutandis to a grouping under the legislation of another Member State similar to a group, if the members of that grouping have their registered office or an establishment in the domestic territory.

(6) Each person may be a member of only one group. A member of a group is not a taxable person for the duration of its membership of the group.

(1) For the purposes of this Act, a group is represented by its representative member. A representative member means a member of the group with its registered office in the domestic territory who is authorised to act on behalf of the group. If there is no member with its registered office in the domestic territory in the group, any member of the group may be the representative member.

(2) The members of a group are jointly and severally liable for the obligations of the group in the area of value added tax. They remain liable for these obligations of the group even after its dissolution, or after the end or cancellation of their membership of the group, for the period in which they were members of the group.

(1) The rights and obligations in the area of value added tax of persons who have become members of a group pass to the group on the date of registration of the group.

(2) The rights and obligations in the area of value added tax of a person who has joined a group pass to the group on the date on which that person joins.

(1) A taxable person with its registered office in the domestic territory, or a person registered for the small enterprise scheme for the domestic territory, is a VAT payer from the first day of the calendar year immediately following the calendar year in which its turnover in the domestic territory exceeded CZK 2,000,000.

(2) A person under paragraph 1 is a VAT payer from the day following

a) the day on which the amount under paragraph 1 was exceeded, if it notified the tax administrator in an application for registration filed in time that it wishes to become a VAT payer from that day, or

b) the day on which its turnover in the domestic territory in the relevant calendar year exceeded CZK 2,536,500.

(3) A person under paragraph 1 which makes only supplies for which it would not be entitled to deduct input tax if it were a VAT payer does not become a VAT payer under paragraph 1 or 2, but is a VAT payer

a) from the first day of the calendar year immediately following the calendar year in which its turnover in the domestic territory exceeded the amount under paragraph 1, if, in the calendar year in which that amount was exceeded, that person makes a supply which falls within its turnover in the domestic territory and for which it would be entitled to deduct input tax if it were a VAT payer, or

b) from the day following the day on which it makes a supply which falls within its turnover in the domestic territory and for which it would be entitled to deduct input tax if it were a VAT payer, where that supply was made after

1. its turnover in the domestic territory in the relevant calendar year exceeded the amount under paragraph 1 and it notified the tax administrator in an application for registration filed in time that it wishes to become a VAT payer from that day,

2. its turnover in the domestic territory in the relevant calendar year exceeded the amount under paragraph 2(b), or the making of that supply caused that amount to be exceeded, or

3. its turnover in the domestic territory in the immediately preceding calendar year exceeded the amount under paragraph 1.

(4) A taxable person with its registered office in the domestic territory whose registration was cancelled because, as a VAT payer, it ceased to carry out economic activity, is a VAT payer from the day on which it made a supply for which it would be entitled to deduct input tax if it were a VAT payer, if its turnover in the domestic territory in the relevant or the immediately preceding calendar year exceeded the amount under paragraph 1.

(1) A taxable person is a VAT payer from the day it acquires assets, if it acquires those assets

a) for the purposes of carrying out economic activity on the basis of a privatisation decision under the Act governing the conditions for the transfer of state property to other persons, or

b) from a VAT payer by acquiring a business enterprise.

(2) A taxable person is a VAT payer from the day on which the transformation of a legal person is entered in the public register or in the corresponding register kept under the legislation of the relevant state, if, in that transformation, the assets of a dissolving or divided legal person which was a VAT payer pass or are transferred to it.

(3) A legal person which, on changing its legal form to another form, does not cease to exist and whose assets do not pass to a legal successor, with only its internal legal relationships and the legal position of its members changing, does not cease to be a VAT payer.

(1) A taxable person which does not have its registered office in the domestic territory and which is not registered for the small enterprise scheme for the domestic territory is a VAT payer from the day it makes a taxable supply of goods or supply of services with the place of supply in the domestic territory, except for supplies for which the person to whom they are supplied is obliged to declare the tax, or supplies to which the One Stop Shop (OSS) scheme is applied.

(2) A taxable person which does not have its registered office in the domestic territory and which is not registered for the small enterprise scheme for the domestic territory is a VAT payer from the day of a supply of goods to another Member State which are dispatched or transported from the domestic territory by that person, by the acquirer or by an authorised third person, to a person for whom the acquisition of the goods in another Member State is subject to tax.

(3) A taxable person which does not have its registered office in the domestic territory and which is not registered for the small enterprise scheme for the domestic territory is a VAT payer from the day of a supply of goods for consideration which is a transfer of goods from the domestic territory to another Member State, if the acquisition of those goods in another Member State is subject to tax for that person.

A taxable person which is a member of a group and which, through its part located outside the domestic territory, makes a taxable supply of goods or supply of services with the place of supply in the domestic territory, except for supplies for which the person to whom they are supplied is obliged to declare the tax, is a VAT payer from the day that supply is made.

(1) An heir who has acquired assets from a deceased VAT payer and who continues to carry out the economic activity is a VAT payer from the day on which the tax liability of the deceased passes.

(2) For the purposes of this Act, continuing to carry out economic activity means continuing to do business on the basis of a trade license or other authorisation, or continuing another economic activity.

(1) An operator of an electronic interface which makes a taxable supply of goods under § 13a with the place of supply in the domestic territory, except for a selected supply to which the One Stop Shop (OSS) scheme is applied, is a VAT payer from the day that taxable supply is made.

(2) A foreign person which makes a supply of goods to an operator of an electronic interface under § 13a(2) with the place of supply in the domestic territory is a VAT payer from the day those goods are supplied.

(1) A taxable person with its registered office or establishment in the domestic territory which makes or will make supplies for which it would be entitled to deduct input tax if it were a VAT payer is a VAT payer from the day following the day on which the decision registering that person is notified.

(2) A taxable person which has neither a registered office nor an establishment in the domestic territory, which is not registered for the small enterprise scheme for the domestic territory and which will make supplies with the right to deduct input tax with the place of supply in the domestic territory is a VAT payer from the day following the day on which the decision registering that person is notified.

A taxable person which is not a VAT payer, or a non-taxable legal person, is an identified person from the day it makes its first acquisition of goods from another Member State which is subject to tax; this does not apply to

a) the acquisition of goods by the intermediary person in a supply of goods in triangular trade, or

b) an acquisition of goods from another Member State which is exempt from tax under § 71l.

A taxable person with its registered office or establishment in the domestic territory which is not a VAT payer is an identified person from the day it receives a taxable supply with the place of supply in the domestic territory from a person not established in the domestic territory, or from the day it pays consideration giving rise to the obligation to declare the tax, whichever occurs first, if the supply is

a) a supply of services,

b) a supply of goods with installation or assembly, and that person not established in the domestic territory is not registered as a VAT payer, or

c) a supply of goods through systems or networks.

A taxable person with its registered office or establishment in the domestic territory which is not a VAT payer is an identified person from the day it supplies a service with the place of supply in another Member State under § 9(1), except for a supply of services which is exempt from tax in the other Member State, or from the day on which consideration for the supply of that service was received before the service was supplied, if the service is known with sufficient certainty on the date the consideration is received, whichever occurs first.

(1) A taxable person which is not a VAT payer and which will make selected supplies under the Union scheme is an identified person from the day following the day on which the decision registering that person is notified, if

a) it has its registered office in the domestic territory, or an establishment there if it has no registered office in the territory of the European Union,

b) the dispatch or transport of goods begins in the domestic territory, where the supply of those goods is a selected supply, or

c) it has its registered office in the Kingdom of Norway, or an establishment there if it has neither a registered office nor an establishment in the territory of the European Union.

(2) A taxable person which is not a VAT payer, has its registered office in the domestic territory, or an establishment there if it has no registered office in the territory of the European Union, and which, as an intermediary, will fulfil, in the name and on behalf of the person making selected supplies, the obligations arising from the use of the import scheme, is an identified person from the day following the day on which the decision registering that person is notified.

A taxable person which is not a VAT payer, or a non-taxable legal person, which will acquire goods from another Member State in the domestic territory, are identified persons from the day following the day on which the decision registering those persons is notified.

A taxable person with its registered office or establishment in the domestic territory which is not a VAT payer is an identified person from the day following the day on which the decision registering that person is notified, if it

a) will receive from a person not established in the domestic territory a taxable supply with the place of supply in the domestic territory, where the supply is

1. a supply of services,

2. a supply of goods with installation or assembly, or

3. a supply of goods through systems or networks, or

b) will supply a service with the place of supply in another Member State under § 9(1), except for a supply of services which is exempt from tax in the other Member State.

(1) The place of supply of services to a taxable person acting as such is the place where that person has its seat. However, if the service is supplied to a fixed establishment of the taxable person located in a place other than its seat, the place of supply is the place where that fixed establishment is located. Such a fixed establishment means an organisational unit of the taxable person which is able to receive and use the services supplied for the needs of that fixed establishment because it has a sufficient degree of permanence and a suitable structure in terms of human and technical resources.

(2) The place of supply of services to a non-taxable person is the place where the person supplying the service has its seat. However, if the service is supplied through a fixed establishment of the taxable person located in a place other than its seat, the place of supply is the place where that fixed establishment is located.

(3) For the purposes of determining the place of supply of services, the following is regarded as a taxable person acting as such:

a) a taxable person in respect of all services supplied to it, even if they are supplied for an activity that is not subject to tax,

b) a non-taxable legal person that is an identified person or a person registered for tax in another Member State.

(4) The basic rule for determining the place of supply of services under subsections 1 and 2 applies unless this Act provides otherwise.

The place of supply of services to a taxable person that has its seat or a fixed establishment in a third country and that is a VAT payer, with the exception of a supply of services exempt from tax, is deemed to be the domestic territory if

a) the place of supply is determined under § 9(1) to be in a third country, and

b) the actual use or consumption takes place in the domestic territory.

(1) The place of supply of services connected with immovable property, including the services of experts, valuers and estate agents, accommodation services, the granting of rights to use immovable property and services for the preparation and coordination of construction work, such as in particular the services of architects and site supervision, is the place where the immovable property is located.

(2) For the purposes of determining the place of supply, a service connected with immovable property means a service that has a sufficiently direct connection with that immovable property under the directly applicable European Union regulation laying down implementing measures for the directive on the common system of value added tax7e).

(3) The place of supply of services connected with a building right is the place where the land encumbered by the building right is located.

The place of supply of passenger transport services is the place where the relevant section of the transport takes place.

(1) The place of supply of services consisting in the right of admission to a cultural, artistic, sporting, scientific, educational, entertainment or similar event, or of services directly related to such admission, to a taxable person is the place where the event actually takes place.

(2) Subsection 1 does not apply to admission to an event where the taxable person attends virtually.

(1) The place of supply of services or ancillary services relating to a cultural, artistic, sporting, scientific, educational, entertainment or similar event, including services supplied by the organiser of the event, to a non-taxable person is the place where the event actually takes place.

(2) The place of supply of services under subsection 1 that are streamed or otherwise made available virtually is the place where the non-taxable person has

a) its seat, in the case of a legal person, or

b) its place of residence, in the case of a natural person.

(1) The place of supply of restaurant and catering services is the place where the service is actually supplied.

(2) However, if restaurant and catering services are supplied on board a ship or aircraft or on a train during the section of a passenger transport operation effected within the territory of the European Union, the place of supply is the point of departure of the passenger transport.

(3) For the purposes of determining the place of supply of restaurant and catering services under subsection 2,

a) a section of a passenger transport operation effected within the territory of the European Union means the section of the transport effected, without a stopover in a third country, between the point of departure and the point of arrival of the passenger transport,

b) the point of departure of the passenger transport means the first scheduled point of passenger embarkation within the territory of the European Union, where applicable after a leg outside the European Union in a third country,

c) the point of arrival of the passenger transport means the last scheduled point of disembarkation within the territory of the European Union of passengers who embarked within the territory of the European Union, where applicable before a leg outside the European Union in a third country.

(4) In the case of a return trip, the return leg is regarded as a separate transport operation.

(1) The place of supply of short-term hiring of a means of transport is the place where the means of transport is actually put at the disposal of the person to whom the service is supplied. For the purposes of determining the place of supply of hiring of a means of transport, short-term hiring means the continuous possession or use of the means of transport for a period not exceeding 30 days and, in the case of vessels, not exceeding 90 days.

(2) The place of supply of hiring of a means of transport, other than short-term hiring, to a non-taxable person is the place of the recipient of the service determined under the directly applicable European Union regulation laying down implementing measures for the directive on the common system of value added tax7e).

(3) The place of supply of hiring of a pleasure boat, other than short-term hiring, to a non-taxable person is the place where the boat is actually put at the disposal of that person, provided that the person supplying the service has its seat or a fixed establishment in that place, if the service is supplied through that fixed establishment.

(4) If the place of supply of hiring of a means of transport is determined under subsections 1 to 3

a) in the domestic territory and the actual use or consumption takes place in a third country, the place of supply is deemed to be the third country,

b) in a third country and the actual use or consumption takes place in the domestic territory, the place of supply is deemed to be the domestic territory.

The place of supply of services to a non-taxable person by a person acting in the name and on behalf of another person is the place of supply of the underlying transaction.

(1) The place of supply of transport of goods to a non-taxable person is the place where the relevant section of the transport takes place.

(2) However, if the transport of goods between Member States is supplied to a non-taxable person, the place of supply is the place of departure of the transport.

(3) For the purposes of determining the place of supply of transport of goods to a non-taxable person,

a) transport of goods between Member States means the transport of goods where the place of departure and the place of arrival of the transport are situated within the territories of two different Member States,

b) the place of departure of the transport of goods means the place where the transport of goods actually begins, irrespective of the distance covered to the place where the goods are located,

c) the place of arrival of the transport of goods means the place where the transport of goods actually ends.

The place of supply of services to a non-taxable person is the place where the service is actually supplied in the case of

a) services directly related to the transport of goods, such as loading, unloading, handling and similar activities,

b) work on movable tangible property or the valuation of movable tangible property.

(1) The place of supply of services to a non-taxable person is the place of the recipient of the service determined under the directly applicable European Union regulation laying down implementing measures for the directive on the common system of value added tax7e), if that place is in a third country and the services are

a) the transfer or assignment of copyrights, patents, licences, trade marks or similar rights,

b) advertising services,

c) advisory, engineering, consultancy, legal, accounting or other similar services, as well as data processing or the supply of information,

d) banking, financial or insurance services, with the exception of the hire of safes,

e) the supply of staff,

f) the hiring out of movable tangible property, with the exception of means of transport,

g) the provision of access to a natural gas transmission or distribution system situated within the territory of the European Union or to any network connected to such a system, to an electricity system, or to heating or cooling networks, and the provision of transmission or distribution of gas, heat or cooling, or of transmission or distribution of electricity, through these systems or networks, including the provision of directly linked services,

h) the obligation to refrain from pursuing or exercising, in whole or in part, an economic activity or a right referred to in points (a) to (g).

(2) If the place of supply of services under subsection 1(c), (d) or (f) is determined under subsection 1 to be in a third country and the actual use or consumption takes place in the domestic territory, the place of supply is deemed to be the domestic territory.

(1) The place of supply of services to a non-taxable person is the place of the recipient of the service determined under the directly applicable European Union regulation laying down implementing measures for the directive on the common system of value added tax7e), in the case of

a) telecommunications services,

b) radio and television broadcasting services, or

c) electronically supplied services.

(2) For the purposes of value added tax,

a) telecommunications services means services relating to the transmission, emission or reception of signals, text documents, images, sounds or information of any kind by wire, radio, optical or other electromagnetic systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception, or the provision of access to information networks,

b) radio and television broadcasting services means services consisting of audio or audiovisual content, such as radio or television programmes, provided to the general public via communications networks by a media service provider under its editorial responsibility, for simultaneous listening or viewing on the basis of a programme schedule,

c) electronically supplied services means services supplied over a public data network or an electronic network, with the exception of mere communication by means of an electronic address, in particular

1. website hosting,

2. the supply of software and its updating,

3. the supply of images, texts or information, or making databases available,

4. the supply of music, films or games, the supply of political, cultural, artistic, sporting, scientific or entertainment broadcasts or events, with the exception of programmes that are radio and television broadcasting services, or

5. the supply of distance teaching services.

(3) Subsection 1 does not apply to the supply of services if

a) the taxable person supplying the service has its seat

1. in a Member State and has no fixed establishment in the other Member States, or

2. outside the territory of the European Union and a fixed establishment in only one Member State,

b) the place of the recipient of the service determined under the directly applicable European Union regulation laying down implementing measures for the directive on the common system of value added tax7e) is in a Member State other than the Member State in which the person supplying the service has its seat or fixed establishment, and

c) the total value of the relevant supplies, excluding tax, did not exceed EUR 10,000 or its equivalent in another currency in the current or the immediately preceding calendar year.

(4) The place of supply of services to a non-taxable person by which the total value of the relevant supplies, excluding tax, exceeded EUR 10,000 or its equivalent in another currency is the place of supply under subsection 1.

(5) A person supplying services under subsection 3 may decide that the place of supply is to be determined under subsection 1. In that case, it is obliged to proceed in this way at least until the end of the second calendar year following the calendar year in which it so decided.

(6) A decision under subsection 5 is also regarded as a decision on the determination of the place of supply under § 8(4).

(1) The obligation to declare the tax on the supply of goods or the supply of services arises on the date of the taxable supply.

(2) If consideration is received before the date of the taxable supply, the obligation to declare the tax on that consideration arises on the date of its receipt. This does not apply if the taxable supply is not known with sufficient certainty on the date the consideration is received.

(3) For the purposes of this Act, a supply of goods or a supply of services is known with sufficient certainty if at least the following particulars are known:

a) the goods to be supplied or the service to be supplied,

b) the tax rate in the case of a taxable supply, and

c) the place of supply.

(1) In the case of a supply of goods, the taxable supply is deemed to take place

a) on the date of delivery of the goods, or

b) on the date the goods are handed over for use under § 13(3)(c).

(2) In the case of a supply of immovable property, the taxable supply is deemed to take place on the date the immovable property is handed over to the acquirer for use or on the date of delivery of the notification stating the date of registration of the change in ownership, whichever occurs first. Where immovable property is handed over for use under § 13(3)(c), the taxable supply is deemed to take place on the date the immovable property is handed over for use.

(3) In the case of a supply of services, the taxable supply is deemed to take place on the date the service is supplied or on the date the tax document is issued, with the exception of an instalment or payment schedule or a document for consideration received, whichever occurs first.

(4) The taxable supply is deemed to take place

a) on the date of acceptance of the work or a part of it, in the case of a taxable supply made under a contract for work,

b) on the date of

1. preparation of the billing document for the supply of electricity, gas, heat or cooling, electricity sharing or the supply of a related service in the electricity sector, a related service in the gas sector or another service supplied under the conditions laid down by the Energy Act, but no later than on the expiry of the time limit for providing such billing under the Energy Act, or on the date the actual consumption is ascertained if the Energy Act does not lay down an obligation to provide such billing,

2. ascertainment of the actual consumption in the case of water supply or waste water disposal, or

3. ascertainment of the extent of the services supplied in the case of the supply of electronic communications services,

c) on the date the actual amount is ascertained for a service supplied in direct connection with the lease of immovable property which was received in connection with that lease, unless it is a service under point (b),

d) on the date the assets are used or the service is used, where goods are used or services are supplied for purposes unrelated to the performance of the VAT payer's economic activity,

e) on the date on which the ownership of a non-monetary contribution, or other rights to that contribution, is relinquished, where a contribution in kind is made, with the exception of immovable property, in which case subsection 2 applies,

f) on the date on which the ownership of, or other rights to, the assets being handed over is relinquished, where a settlement share in a business corporation or a share in the liquidation balance is paid out, with the exception of immovable property, in which case subsection 2 applies,

g) on the date of delivery of the goods, in the case of a supply of goods under § 13(3)(b)

1. by the representing person to a third person, including the supply of goods by the represented person to the representing person, or

2. by a third person to the representing person, including the supply of goods by the representing person to the represented person,

h) on the date the service is supplied, in the case of a supply of services under § 14(2)(b)

1. by the representing person to a third person, including the supply of services by the represented person to the representing person, or

2. by a third person to the representing person, including the supply of services by the representing person to the represented person,

i) on the date of transfer of a single-purpose voucher, or

j) on the date of acceptance of the payment determined under the directly applicable European Union regulation laying down implementing measures for the directive on the common system of value added tax7e), in the case of

1. a supply of goods under § 13a,

2. distance sales of imported goods to which the import One Stop Shop scheme (IOSS) is applied.

(5) A taxable supply made through vending machines or other similar devices operated by coins, banknotes, tokens or other means of payment substituting money, and in cases where the consideration for taxable supplies is paid by means of payment substituting money, is deemed to take place on the date on which the VAT payer removes the money or means of payment substituting money from the device or otherwise ascertains the amount of turnover.

(6) For a taxable supply under § 13(4)(d), the obligation to declare the tax arises on the date of the supply. A taxable supply under § 13(4)(d) is deemed to take place on the last day of the accounting period of the VAT payer concerned or, for a VAT payer that does not keep accounts, on the last day of the calendar year.

(7) A partial supply means a taxable supply that is made under a contract to the agreed extent and within the agreed time limits and that is not the entire supply for which the contract was concluded. A partial supply is deemed to take place on the date stated in the contract. For partial supplies made under a contract for work, the taxable supply is also deemed to take place on the date under subsection 4(a), and the date of the taxable supply is whichever of these dates occurs first.

(8) If a taxable supply with the place of supply in the domestic territory is made over a period longer than 12 months, the taxable supply is deemed to take place on the last day of each calendar year following the calendar year in which the making of that supply began; this does not apply

a) to the calendar year in which the taxable supply took place,

b) to the calendar year in which consideration or consideration payments were received, from which the VAT payer incurred an obligation to declare the tax, amounting to at least 10% of the total consideration that the VAT payer is to receive for the taxable supply made; if the amount of the total consideration is not known with sufficient certainty, it is determined by a qualified estimate,

c) in the cases under subsection 4(b) or (j), or

d) in the case of a service supplied to a third person on the basis of the law or on the basis of a decision of a public authority, if the consideration for that service is paid by the state, or in the case of a service consisting in the performance of the office of an insolvency administrator.

(9) Subsection 8 does not apply to a supply made by a VAT payer within a public-private partnership in the field of transport infrastructure on the basis of a contract concluded with the state represented by the Ministry of Transport or with a legal person or an organisational unit of the state for which the Ministry of Transport acts as founder or establisher, if funds managed by the State Transport Infrastructure Fund are used to finance or pre-finance payments made within the public-private partnership in the field of transport infrastructure under the act governing the State Transport Infrastructure Fund.

(10) Subsections 1 to 8 apply mutatis mutandis to determining the date of the supply for supplies exempt from tax. In the case of a lease of immovable property exempt from tax without the right to deduct input tax, the supply is deemed to take place no later than on the last day of each calendar year.

(1) In the case of a supply of goods to another Member State or a supply of goods for consideration that is a transfer of goods by a VAT payer, to which the exemption from tax with the right to deduct input tax applies, the obligation to declare the making of that supply arises on the fifteenth day of the month following the month in which the supply of goods took place. However, if the tax document was issued before the fifteenth day of the month following the month in which the supply of goods took place, the VAT payer is obliged to declare the making of that supply as at the date of issue of the tax document.

(2) A supply of goods for consideration that is a transfer of goods is deemed to take place

a) on the date the goods are transferred to another Member State, or

b) on the date on which that transfer becomes a supply of goods for consideration, in the case of a transfer of goods that is regarded as a supply of goods for consideration only after its dispatch or transport has ended.

(3) A supply of goods to another Member State using a transfer of goods under the call-off stock arrangement under § 18(4) and (5) is deemed to take place on the date of transfer of the right to dispose of those goods as owner to the acquirer.

(1) The taxable supply takes place and the obligation to declare or pay the tax on the import of goods arises

a) upon release of the goods for the customs procedure of

1. release for free circulation,

2. temporary admission with partial relief from import duty, or

3. end-use,

b) upon non-fulfilment of any of the obligations laid down in customs legislation for

1. the entry of non-Union goods into the territory of the European Union,

2. temporary storage,

3. the transit customs procedure,

4. the customs warehousing procedure,

5. the customs procedure of temporary admission with total relief from import duty,

6. the customs processing procedure, or

7. the handling of non-Union goods,

c) upon non-fulfilment of a condition on the basis of which non-Union goods may be released for a customs procedure, with the exception of the end-use customs procedure,

d) upon removal of non-Union goods from customs supervision, or

e) upon breach of the conditions laid down in the authorisation for the use of a special customs procedure.

(2) If goods were released to a VAT payer by a decision of the customs office under subsection 1(a), the VAT payer is obliged to declare the tax in the VAT return for the tax period in which the goods were released for the relevant customs procedure.

(3) If goods were released to a VAT payer by a decision of the customs office under subsection 1(a)(2), the VAT payer is obliged to declare the tax in the amount that would have been assessed on the release of the goods for free circulation at the time of the import of the goods.

(4) If the conditions for exemption from tax under § 71g were breached, the VAT payer is obliged to declare the tax in the VAT return for the tax period in which the goods were released for free circulation.

(5) If goods were released to a person that is not a VAT payer by a decision of the customs office under subsection 1(a)(2), that person is obliged to pay the tax in the amount that would have been assessed on the release of the goods for free circulation at the time of the import of the goods.

(6) A VAT payer has fulfilled the obligation to declare the tax on the import of goods if it paid the tax to the customs office in accordance with this Act as the person liable to pay the tax.

(1) In the case of a taxable supply of goods or supply of services with the place of supply in the domestic territory by a person not established in the domestic territory, where the person liable to declare the tax is the VAT payer or identified person to whom the supply is made, the obligation to declare the tax arises on the date of the taxable supply.

(2) A taxable supply under subsection 1 is deemed to take place

a) on the date of the supply determined under § 21, or

b) in the case of a supply of services with the place of supply in the domestic territory under § 9(1), on the date the service is supplied.

(3) If consideration is paid before the date of a taxable supply under subsection 1, the obligation to declare the tax on that consideration arises on the date of its payment. This does not apply if the taxable supply is not known with sufficient certainty on the date the consideration is paid.

(4) If a taxable supply under subsection 1 consisting in a supply of services with the place of supply in the domestic territory under § 9(1), a supply of goods with installation or assembly, or a supply of goods through systems or networks is made over a period longer than 12 months, that taxable supply is deemed to take place on the last day of each calendar year following the calendar year in which the making of that taxable supply began; this does not apply to the calendar year in which

a) the taxable supply took place, or

b) consideration was received from which the VAT payer or identified person incurred an obligation to declare the tax.

(1) In the case of a supply of services or a supply of goods with the place of supply outside the domestic territory, the obligation to declare the supply arises on the date of that supply if it is

a) a supply of services or a supply of goods in connection with the making of which the following was received:

1. a taxable supply for which the VAT payer is entitled to deduct input tax under § 72(1)(c) or (d),

2. a supply for which the VAT payer is entitled to a refund of tax under § 82(1),

b) a supply of goods with installation or assembly,

c) a supply of goods through systems or networks,

d) a supply of services with the place of supply in another Member State under § 9(1) that is subject to the obligation to file an EC Sales List,

e) a supply of goods by the intermediate person in a triangular transaction,

f) a supply exempt from tax without the right to deduct input tax, in connection with the making of which a taxable supply or a supply for which the VAT payer is entitled to a refund of tax under § 82(1) was received.

(2) A supply under subsection 1 is deemed to take place on the date of

a) the supply determined under § 21 mutatis mutandis,

b) the supply of services with the place of supply outside the domestic territory under § 9(1) that is subject to the obligation to file an EC Sales List.

(3) If, before the making of a supply consisting in a supply of services under subsection 1 or a supply of goods under subsection 1(b), (c) or (f) for which the obligation to declare the supply arose, consideration is received, the obligation to declare that consideration received arises on the date of its receipt. This does not apply if the supply is not known with sufficient certainty on the date the consideration is received.

(4) If a supply with the place of supply outside the domestic territory consisting in a supply of services under subsection 1 or a supply of goods under subsection 1(b), (c) or (f) is made over a period longer than 12 months, that supply is deemed to take place on the last day of each calendar year following the calendar year in which the making of that supply began; this does not apply to the calendar year in which

a) the supply took place, or

b) consideration was received from which the VAT payer or identified person incurred an obligation to declare it.

(1) In the case of an acquisition of goods from another Member State with the place of supply in the domestic territory, the VAT payer or identified person incurs the obligation to declare the tax on the fifteenth day of the month following the month in which the goods were acquired. However, if the tax document was issued before the fifteenth day of the month following the month in which the goods were acquired, the VAT payer or identified person incurs the obligation to declare the tax on the date of issue of the tax document.

(2) An acquisition of goods from another Member State is deemed to take place on the date on which a taxable supply would take place in the case of a supply of goods under § 21. However, an acquisition of goods from another Member State under § 16(4) and § 18(4), (5), (7) and (8) is deemed to take place on the date on which such a supply would take place in the case of a supply of goods to another Member State under § 22.

(1) A tax document is a document that meets the conditions laid down in this Act.

(2) A tax document may be in paper or electronic form.

(3) A tax document is in electronic form if it is issued and received electronically. The use of a tax document in electronic form must be agreed to by the person for whom the supply is made.

(4) The person making the supply is always responsible for the correctness of the data on the tax document and for its issue within the prescribed time limit.

(1) The issuing of tax documents for the supply of goods or the supply of services is subject to the rules of the Member State in which the place of supply is located.

(2) The issuing of tax documents is subject to the rules of the Member State in which the taxable person making the supply has its registered office or establishment, if the supply is made through that establishment, where the place of supply is

a) in a Member State other than the Member State in which the taxable person making the supply has its registered office or establishment, if the supply is made through that establishment, and the person liable to pay the tax is the person for whom the supply is made, and that person has not been authorised to issue the tax document, or

b) in a third country.

(3) The issuing of tax documents is subject to the rules of the Member State in which the taxable person making the supply is registered for tax under the One Stop Shop (OSS) scheme.

(1) A VAT payer is obliged to issue a tax document in the case of

a) a supply of goods or a supply of services to a taxable person or to a legal person that is a non-taxable person, with the exception of supplies exempt from tax without the right to deduct input tax,

b) distance sales of goods to the domestic territory with the place of supply in the domestic territory; this does not apply to distance sales of goods to which the One Stop Shop (OSS) scheme is applied,

c) a supply of goods to another Member State to which the exemption from tax with the right to deduct input tax applies,

d) receipt of consideration, if the obligation to declare the tax or to declare the supply as of the date of receipt of the consideration arose before the supply under letter a) or b) was made.

(2) In the case of a supply under § 13(4)(a) and (d) or under § 14(3)(a), a VAT payer is obliged to issue a document of use.

(3) A taxable person is obliged to issue a tax document in the case of

a) a supply made for a taxable person or a legal person that is a non-taxable person, where the place of supply is in a Member State in which the taxable person making the supply does not have its registered office or in which it does not have an establishment through which that supply is made, in the case of

1. the supply of services,

2. the supply of goods with installation or assembly, or

3. the supply of goods through systems or networks,

b) the supply of services or the supply of goods with installation or assembly for a taxable person or a legal person that is a non-taxable person, where the place of supply is in a third country, or

c) receipt of consideration, if the obligation to declare the tax or to declare the supply as of the date of receipt of the consideration arose before the supply under letter a) or b) was made.

(4) A foreign person or a taxable person with its registered office in a third country, if its establishment in the territory of the European Union does not participate in the given supply, are obliged to issue a tax document in the case of

a) a taxable supply for which, under § 108(3), the person who received that supply is obliged to declare the tax, or

b) receipt of consideration, if the obligation to declare the tax as of the date of receipt of the consideration arose before the taxable supply under letter a) was made.

(5) A person designated to carry out a forced sale of a VAT payer's business assets is obliged, instead of the VAT payer, to issue a tax document on the sale of those assets, mutatis mutandis under subsection 1(a), and to provide the tax document to that VAT payer.

(6) For the purposes of value added tax, a forced sale of business assets means a sale of business assets

a) by a court when enforcing a decision under the Code of Civil Procedure,

b) by a court bailiff when carrying out an execution under the Execution Code,

c) by the tax administrator when carrying out a tax execution under the Tax Code,

d) by an auctioneer when carrying out a compulsory auction under the Act governing public auctions,

e) by a public authority, unless it is a sale of business assets under letters a) to d) or a sale of the business assets of that public authority.

(7) Where a forced sale of a VAT payer's business assets takes place in such a way that several persons under subsection 6 participate in it, the obligation to issue a document on that sale and to provide it to the VAT payer lies with the person through whom the person under subsection 6 responsible for carrying out the forced sale of the VAT payer's business assets arranges that sale.

(8) A tax document must be issued within 15 days of the date on which the obligation to declare the tax or to declare the supply arose.

(9) A tax document must be issued within 15 days of the end of the calendar month in which

a) a supply of goods to another Member State to which the exemption from tax with the right to deduct input tax applies was made,

b) a supply of services, a supply of goods with installation or assembly or a supply of goods through systems or networks was made for a taxable person or a legal person that is a non-taxable person, where the place of supply is in a Member State in which the taxable person making the supply does not have its registered office or in which it does not have an establishment through which that supply is made,

c) a supply of services or a supply of goods with installation or assembly was made for a taxable person or a legal person that is a non-taxable person, where the place of supply is in a third country, or

d) consideration was received, if the obligation to issue a tax document as a result of the receipt of consideration arose before the supply under letter b) or c) was made.

(10) Another person may issue a tax document instead of the taxable person, on the basis of their agreement; to that extent, that other person has the same rights and obligations as that taxable person. The tax administrator may ask that other person to prove the existence of such an agreement.

(11) Within the time limit for issuing a tax document, a taxable person is obliged to make the effort that may reasonably be required of it to ensure that the tax document comes into the possession of the recipient of the supply; this does not apply to a document of use.

(1) A tax document must contain the following data:

a) identification of the person making the supply,

b) the tax identification number of the person making the supply,

c) identification of the person for whom the supply is made,

d) the tax identification number of the person for whom the supply is made,

e) the serial number of the tax document,

f) the extent and subject of the supply,

g) the date of issue of the tax document,

h) the date of the taxable supply or the date of receipt of the consideration, if the obligation to declare the tax or to declare the supply as of the date of receipt of the consideration arose before the supply was made, if it differs from the date of issue of the tax document,

i) the unit price excluding tax and any discount, if not included in the unit price,

j) the taxable amount,

k) the tax rate,

l) the amount of tax; this tax is stated in Czech currency.

(2) A tax document must also contain the following data:

a) a reference to the relevant provision of this Act, a provision of a European Union regulation or other information stating that the supply is exempt from tax, if the supply is exempt from tax,

b) "issued by the customer" (vystaveno zákazníkem), if the person for whom the supply is made is authorised to issue the tax document,

c) "the customer will pay the tax" (daň odvede zákazník), if the person liable to pay the tax is the person for whom the supply is made,

d) a statement that it concerns a new means of transport, and the data under § 19(1) confirming this fact, if it concerns a supply of a new means of transport to another Member State,

e) a statement that it concerns a triangular trade, if it is a tax document issued by the intermediary person to the buyer in a triangular trade.

(3) A tax document need not contain the following data:

a) the tax identification number of the person making the supply, if none has been assigned to it,

b) the tax identification number of the person for whom the supply is made, if none has been assigned to it,

c) the extent of the supply, if it is not known in the case of receipt of consideration,

d) the unit price excluding tax and any discount, if not included in the unit price, if the obligation to declare the tax or to declare the supply arose as of the date of receipt of the consideration,

e) the tax rate and the amount of tax,

1. if the supply is exempt from tax, or

2. if the person liable to pay the tax is the person for whom the supply is made.

(4) For the purposes of tax documents, identification means

a) the business name or name,

b) an addendum to the name, and

c) the registered office.

(1) If a tax document is issued in the case of a supply made by a group, the tax document shall state, instead of the identification of the group making the supply, the identification of the group member making the supply.

(2) If a tax document is issued in the case of a supply made for a group, the tax document shall state, instead of the identification of the group for which the supply is made, the identification of the group member for which the supply is made.

(1) A tax document may be issued as a simplified tax document if the total amount for the supply on the tax document does not exceed CZK 10,000.

(2) A tax document may not be issued as a simplified tax document in the case of

a) a supply of goods to another Member State to which the exemption from tax with the right to deduct input tax applies,

b) distance sales of goods or distance sales of imported goods to the domestic territory with the place of supply in the domestic territory,

c) a supply for which the person for whom the supply is made is obliged to declare the tax, or

d) a sale of goods subject to excise duty on tobacco products at prices other than fixed prices for the final consumer.

(1) A simplified tax document need not contain

a) identification of the person for whom the supply is made,

b) the tax identification number of the person for whom the supply is made,

c) the unit price excluding tax and any discount, if not included in the unit price,

d) the taxable amount,

e) the amount of tax.

(2) If a simplified tax document does not contain the amount of tax, it must contain the amount that the person making the supply has obtained or is to obtain for the supply made in total.

An instalment schedule is a tax document if

a) it contains the particulars of a tax document, and

b) it forms part of a lease agreement or is expressly referred to in such agreements.

(1) A payment schedule is a tax document if

a) it contains the particulars of a tax document,

b) the person for whom the taxable supply is made provides consideration before the taxable supply is made, and

c) it sets out a breakdown of payments for a predetermined period.

(2) A payment schedule need not contain the date of the taxable supply or the date of receipt of the consideration.

(1) A summary tax document may be issued for

a) several separate taxable supplies that a VAT payer makes for the same person within a calendar month; this document may also contain one or more consideration payments from which an obligation to declare the tax arose, received in that calendar month from that person, or

b) one separate taxable supply and one or more consideration payments from which an obligation to declare the tax arose, received within the calendar month in which that supply was made, if that supply was made and those consideration payments relate to a taxable supply provided for one person.

(2) A summary tax document is issued within 15 days of the end of the calendar month in which

a) the first supply stated on that summary tax document was made, or

b) the first consideration stated on that summary tax document was received.

(3) Data common to all separate taxable supplies or consideration payments may be stated on the summary tax document only once.

(4) A summary tax document must always contain the following data, separately for

a) each separate taxable supply

1. the extent and subject of the supply,

2. the date of the taxable supply,

3. the unit price excluding tax and any discount, if not included in the unit price,

4. the taxable amount,

5. the tax rate, and

6. the amount of tax,

b) each consideration

1. the extent and subject of the supply; the extent of the supply is stated only if it is known,

2. the date of receipt of the consideration,

3. the taxable amount,

4. the tax rate, and

5. the amount of tax.

(1) A document of use is a tax document issued in the case of a supply under § 13(4)(a) and (d) or under § 14(3)(a).

(2) A document of use does not contain the following data:

a) identification of the person for whom the supply is made,

b) the tax identification number of the person for whom the supply is made.

(3) A document of use shall also state the purpose of the use.

A confirmation issued in a forced sale of a VAT payer's business assets is a tax document if it contains

a) the particulars of a tax document, and

b) a statement that it is a sale through a person designated to carry out a forced sale of the VAT payer's business assets.

(1) The following is considered a tax document on the import of goods into the domestic territory:

a) a decision on the release of goods for a customs procedure in which the obligation to declare or pay the tax arose, or

b) another decision on the assessed tax issued by a customs office, if the tax has been paid.

(2) A decision on the assessed tax issued by a customs office is considered a tax document on the return of goods to the domestic territory, if the tax has been paid.

A tax document issued under § 28(1)(a) is considered a tax document on the export of goods.

(1) From the moment of its issue until the end of the period prescribed for its keeping, the following must be ensured for a tax document:

a) the authenticity of its origin,

b) the integrity of its content, and

c) its legibility.

(2) For the purposes of this Act,

a) authenticity of origin means the fact that the identity of the person making the supply or who legitimately issued the tax document is guaranteed,

b) integrity of content means the fact that the content of the tax document required under this Act has not been altered,

c) legibility means the fact that it is possible to read the content of the tax document directly or by means of a technical device.

(3) Ensuring the authenticity of origin of a tax document, the integrity of its content and its legibility may be achieved by means of business controls creating a reliable audit trail between the tax document and the given supply.

(4) The authenticity of origin of a tax document in electronic form and the integrity of its content may, in addition to business controls, also be ensured by

a) a recognised electronic signature,

b) a recognised electronic seal, or

c) electronic data interchange (EDI)21), if the agreement on such interchange provides for the use of procedures guaranteeing the authenticity of origin and integrity of content.

(1) The obligation to keep tax documents lies with the keeper, which is the taxable person that

a) issued the tax document or in whose name the tax document was issued, as regards tax documents for supplies made, or

b) has its registered office or establishment in the domestic territory and is a VAT payer or identified person, as regards tax documents for all supplies received in connection with the registered office or establishment in the domestic territory.

(2) Tax documents are kept for 10 years from the end of the tax period in which the supply was made.

(3) A keeper with a registered office or establishment in the domestic territory is obliged to keep tax documents in the domestic territory. This does not apply if it keeps them in a manner allowing continuous remote access.

(4) If the keeper has a registered office or establishment in the domestic territory, it is obliged to notify the tax administrator in advance of the place where tax documents are kept if that place is not in the domestic territory.

(5) At the request of the tax administrator, the keeper is obliged to provide a Czech translation of a tax document issued in a foreign language.

(1) A tax document may be converted from paper form to electronic form and vice versa.

(2) A tax document may be kept electronically by means of electronic means for processing and storing data.

(3) When tax documents are kept by electronic means, data guaranteeing the authenticity of origin of the tax documents and the integrity of their content must also be kept electronically.

(4) If the keeper keeps tax documents by electronic means guaranteeing continuous remote access to the stored data, it is obliged to provide the tax administrator without delay with access to those documents and the possibility of downloading and using them, as regards

a) tax documents kept by a taxable person that has its registered office or establishment in the domestic territory, or

b) tax documents for supplies made with the place of supply in the domestic territory kept by a taxable person that has neither a registered office nor an establishment in the domestic territory.

The tax is calculated as

a) the product of the taxable amount and the tax rate, or

b) the difference between

1. the amount corresponding to the consideration for the taxable supply including tax, or to the amount determined under § 36(6) including tax, excluding the amount resulting from rounding the total consideration under § 36(5), and

2. the amount calculated as the quotient of the amount under point 1 and the coefficient 1.21 in the case of the standard rate or 1.12 in the case of the reduced rate.

(1) For a taxable supply or consideration received, the following applies:

a) the standard rate of 21%, or

b) the reduced rate of 12%.

(2) For a taxable supply, the tax rate in force on the date on which the obligation to declare the tax arises applies. For consideration received for a taxable supply, the tax rate in force for that taxable supply on the date on which the obligation to declare the tax on the consideration received arises applies.

(3) The standard rate applies to goods unless the law provides otherwise. The reduced rate applies to goods listed in Annex No. 3, and to heating and cooling.

(4) The standard rate applies to services unless the law provides otherwise. The reduced rate applies to services listed in Annex No. 2.

(5) The reduced rate applies to services consisting of the repair or adjustment of medical devices under Annex No. 3 to this Act.

(6) The reduced rate applies to electronically supplied services consisting of the provision of newspapers, magazines and periodicals to whose supply the reduced rate would apply if they were contained on a physical medium, including making them available within public library and information services or other services provided under the Libraries Act, or similar services provided under another legal regulation.

(7) The person liable to pay the tax may decide that

a) for a taxable supply that comprises a set of mutually equivalent and inseparable goods, the highest of the tax rates applies, if that set contains goods which, if supplied separately, would be subject to

1. different tax rates, or

2. a tax rate and exemption from tax under § 71i, or

b) instead of making the taxable supply under letter a), it makes separate supplies of the goods contained in the set under letter a).

(8) For the import of goods to which a flat-rate customs duty applies and which contains kinds of goods subject to different tax rates, classified in different subheadings of the customs tariff, the standard rate applies.

(9) For the taxable amount under § 36(13) relating to returnable packaging, the tax rate applicable to that deposit packaging is used.

(1) A VAT payer is entitled to deduct input tax on a received taxable supply which, within the scope of its economic activity, it uses for the purposes of making

a) taxable supplies of goods or supplies of services with the place of supply in the domestic territory,

b) supplies exempt from tax with the right to deduct input tax with the place of supply in the domestic territory,

c) supplies with the place of supply outside the domestic territory, if it would have the right to deduct input tax had they been made with the place of supply in the domestic territory,

d) supplies referred to in § 54(1)(a) to (i), (k) to (r) and (t) and in § 55 with the place of supply in a third country, or where such supplies are directly linked to the export of goods, or

e) supplies referred to in § 13(7)(a), (b), (d) and (e) and in § 14(5).

(2) Input tax on a received taxable supply means the tax applied under this Act

a) on goods which have been or are to be supplied to the VAT payer, or on a service which has been or is to be supplied to it, or

b) on goods which have been acquired by the VAT payer from another Member State or imported from a third country.

(3) In the case of the acquisition of a selected passenger car which is a long-term asset of the VAT payer, the amount of input tax for value added tax purposes shall be deemed to be

a) the amount of CZK 420,000, where the input tax under subsection 2 on the acquisition of that car is at least CZK 420,000, or

b) the input tax under subsection 2, where the amount of input tax is not determined under letter a).

(4) In the case of a technical improvement of a selected passenger car which is a long-term asset, under § 4(4)(c)(4), the amount of input tax for value added tax purposes shall be deemed to be

a) the amount of CZK 0, where the sum of the input tax under subsection 2 on the acquisition of the selected passenger car on which the technical improvement was carried out and the input tax under subsection 2 on previous technical improvements is at least CZK 420,000,

b) the input tax under subsection 2 in the case of a positive or zero difference between

1. the amount of CZK 420,000 and

2. the sum of the input tax under subsection 2 on the acquisition of the selected passenger car on which the technical improvement was carried out and the input tax under subsection 2 on previous technical improvements and on this technical improvement, or

c) the input tax under subsection 2 reduced by the absolute value of the difference determined under letter b), where the difference determined under letter b) becomes negative after the given technical improvement has been carried out.

(5) The right to deduct input tax arises for the VAT payer at the moment when the facts giving rise to the obligation to declare that tax occurred.

(6) A VAT payer does not have the right to deduct input tax on a received taxable supply used for entertainment (representation) which, under a special legal regulation53), cannot be recognised as expenses incurred to generate, secure and maintain income, with the exception of supplies under § 13(7)(c).

(7) Where a VAT payer is a person registered for the small enterprise scheme for another Member State which may use that scheme, it does not have the right to deduct input tax on a received taxable supply which it uses for the purposes of making supplies in the capacity of a person using the small enterprise scheme.

(8) A VAT payer has the right to deduct input tax in full on a received taxable supply which it uses exclusively for making the supplies referred to in subsection 1.

(9) Where a VAT payer uses a received taxable supply both for purposes giving rise to the right to deduct input tax and for other purposes, it is entitled to exercise the right to deduct input tax only in the part attributable to use with the right to deduct input tax (hereinafter the “partial deduction of tax”), unless the law provides otherwise. The relevant amount of the partial deduction of tax shall be determined by the procedure under § 75 or 76.

(10) For value added tax purposes, a selected passenger car means a vehicle of category M1 under the regulation of the European Parliament and of the Council governing the approval of motor vehicles and their trailers78), which is not an ambulance or hearse, is not acquired for the purpose of operating road motor transport on the basis of a licence, and is not a sports vehicle under the act governing the conditions for the operation of vehicles on roads.

(1) To exercise the right to deduct input tax, the VAT payer must meet the following conditions:

a) when deducting tax charged to it by another VAT payer, hold a tax document,

b) when deducting tax which the VAT payer applied on a taxable supply made by a taxable person not established in the domestic territory or by another VAT payer, or which the VAT payer applied on the acquisition of goods from another Member State, declare the tax and hold a tax document; if the VAT payer does not hold a tax document, the right may be proven in another way,

c) when deducting tax on the import of goods, where the VAT payer is obliged to declare that tax under § 23(2) to (4), declare the tax and hold a tax document, or

d) when deducting tax on the import of goods, where the VAT payer is not obliged to proceed under § 23(2) to (4), pay the assessed tax and hold a tax document.

(2) A VAT payer is entitled to exercise the right to deduct input tax at the earliest for the tax period in which the conditions under subsection 1 are met.

(3) The right to deduct input tax cannot be exercised after the end of the second calendar year immediately following the calendar year in which the right to deduct input tax arose. After the expiry of this time limit, the VAT payer is entitled to exercise the right to deduct input tax on a received taxable supply if it became obliged to declare tax on that supply.

(4) A VAT payer which has a right to a partial deduction of tax on a received taxable supply is entitled to exercise the right to deduct input tax on that supply at the latest for the last tax period of the calendar year in one of whose tax periods the right could have been exercised at the earliest. The time limit for exercising the right to deduct input tax under subsection 3 is not affected. The time limit under the first sentence does not apply if the VAT payer has a right to a reduced (proportional) deduction of tax on the received taxable supply and the settlement coefficient under § 76(7) or (9), calculated from the data for the calendar year in one of whose tax periods the right could have been exercised at the earliest, is equal to or higher than 95%, except where the received taxable supply is a long-term asset.

(5) Where the document used to prove the right to deduct input tax does not contain all the prescribed particulars of a tax document, the right may be proven in another way.

(6) Where the amount of tax stated on a received tax document exceeds the amount of tax which is to be applied under this Act, the VAT payer is entitled to exercise the right to deduct input tax only in the amount corresponding to the tax which is to be applied under this Act. Where the amount of tax stated on a received tax document is lower than that which is to be applied under this Act, the VAT payer is entitled to exercise the right to deduct input tax only in the amount corresponding to the tax stated on the tax document.

(1) Under the reverse charge regime, the VAT payer for whom a taxable supply with the place of supply in the domestic territory was made is obliged to declare the tax as at the date of the taxable supply.

(2) The reverse charge regime does not apply if, as at the date of the taxable supply, the recipient of that supply is not acting as a taxable person.

(3) The reverse charge regime does not apply to a taxable supply if, as at the date of receipt of consideration before the date of that supply, the recipient of that supply is not acting as a taxable person.

(4) The reverse charge regime does not apply to a taxable supply if it is a forced sale of the VAT payer's business assets.

(5) The VAT payer for whom a taxable supply under the reverse charge regime is made is obliged to add the amount of tax in its records for value added tax purposes. The VAT payer for whom the supply is made is responsible for the correctness of the calculated tax.

(6) The reverse charge regime cannot be used where, as at the date of the taxable supply, the fact that the VAT payer which made or received the taxable supply is a VAT payer has not been published in a manner allowing remote access, until the day on which this fact about these VAT payers is published in a manner allowing remote access.

(7) Where an obligation arose to declare tax on consideration received before the taxable supply under the reverse charge regime was made, the reverse charge regime applies, when the taxable supply is made, to the tax calculated from the taxable amount determined under § 37a(1).

(8) Where the VAT payer which made the taxable supply and the VAT payer for whom the taxable supply was made reasonably believe that this taxable supply is subject to the reverse charge regime and apply that regime to the supply, the supply is deemed to be a taxable supply subject to the reverse charge regime.

(1) A person under § 6(1) is obliged to file an application for registration within 10 working days of the day on which the amount under § 6(1) or § 6(2)(b) was exceeded.

(2) A person under § 6(3) is obliged to file an application for registration within 10 working days of the date of the supply which falls within its turnover in the domestic territory and for which it would have the right to deduct input tax if it were a VAT payer.

(3) A person under § 6(4) is obliged to file an application for registration within 10 working days of the date of the taxable supply.

(4) A VAT payer under § 6b to 6ea is obliged to file an application for registration within 10 working days of the day on which it became a VAT payer.

(1) A person under § 6f may file an application for registration only if it is not an unreliable person.

(2) The time limit for issuing a decision on the registration of a taxable person under subsection 1 does not run for the duration of the proceedings on its unreliability.

(1) In the application for registration of a group, the persons in a capital-linked or personally linked grouping who will be members of the group shall designate the person who will be the representative member of the group. The application for registration shall be filed by the person designated as the representative member of the group with the tax administrator having local jurisdiction under § 93a.

(2) A group becomes a VAT payer as of 1 January of the immediately following calendar year if the application for registration of the group is filed no later than 31 October of the relevant calendar year. An application for registration of a group as of 1 January of the immediately following calendar year filed after 31 October of the relevant calendar year is ineffective.

(3) A VAT payer which meets the conditions under § 5a becomes a member of a group as of 1 January of the immediately following calendar year if the group, with its consent, files a request for the VAT payer to join the group no later than 31 October of the relevant calendar year. A request for a VAT payer to join a group as of 1 January of the immediately following calendar year filed after 31 October of the relevant calendar year is ineffective.

(4) A person which is not a VAT payer and which meets the conditions laid down in § 5a becomes a member of a group as of the first day of the second calendar month immediately following the calendar month in which the group, with its consent, files a request for the person to join the group.

(5) A taxable person is a member of a group as of the date of entry of the transformation of a legal person in the public register if, in that transformation, the assets of the following pass or are transferred to it

a) a dissolving member of the group, if it is not a separate taxable person at the moment of dissolution of the group member, or

b) a dividing member of the group, if it is a newly established taxable person at the moment of the transformation.

(6) A taxable person is a VAT payer as of the date of entry of the transformation of a legal person in the public register if, in that transformation, the assets of the following pass or are transferred to it

a) dissolving or dividing members of several groups, if it is not a separate taxable person at the moment of their transformation, or

b) a dissolving or dividing member of a group, if it is a taxable person at the moment of that member's transformation.

(7) A VAT payer under subsection 6 is obliged to file an application for registration within 15 days of the date of entry of the transformation in the public register.

(8) Where a taxable person joins a group as a member under subsection 4, the group is entitled to exercise the right to deduct input tax under § 79(1) and (2). The right to deduct input tax shall be exercised in the VAT return for the first tax period after the date on which that member joined.

(9) The tax administrator shall issue a decision on the registration of a group, or decide on a request for a VAT payer to join a group under subsection 3, no earlier than 1 November of the calendar year in which the application for registration of the group or that request was filed; the day preceding that day is deemed to be the day on which the tax administrator received the request.

(1) A group may, by 31 October of the relevant calendar year, file a request for the transfer of a group member from its original group, of which it is a member, with the consent of the original group and of the transferring member.

(2) The group member's membership in the original group ends on the last day of the relevant calendar year, and its membership in the group which filed the request under subsection 1 begins on 1 January of the calendar year immediately following that calendar year.

(3) A group may file the request under subsection 1 if, as at the date of transfer of the group member, its membership in the original group will have lasted at least 1 calendar year.

(4) A request for transfer to a group as of 1 January of the immediately following calendar year filed after 31 October of the relevant calendar year is ineffective.

(1) In the application for registration as a VAT payer, the taxable person is also obliged to state the numbers of all its accounts with payment service providers, if they are used for its economic activity.

(2) The taxable person is entitled to determine which account numbers under subsection 1 will be published in a manner allowing remote access.

(3) In the application for registration as a VAT payer or identified person, a foreign person is also obliged to state an e-mail address. Failure of a foreign person to state an e-mail address is not, in the case of mandatory registration as a VAT payer or identified person, a reason for refusing registration.

An identified person is obliged to file an application for registration within 15 days of the day on which it became an identified person.

The tax period is the calendar month.

(1) A VAT payer may decide that its tax period for the relevant calendar year is the calendar quarter if

a) its turnover in the domestic territory for the immediately preceding calendar year did not exceed CZK 15,000,000,

b) it is not an unreliable payer,

c) it is not a group, and

d) it notifies the tax administrator of the change of the tax period by the end of January of the relevant calendar year.

(2) A VAT payer does not have to notify the tax administrator of a change of the tax period under subsection 1 if its tax period in the immediately preceding calendar year was the calendar quarter.

(3) A change of the tax period under subsection 1 cannot be made for the calendar year in which the VAT payer was registered, nor for the immediately following calendar year. For reasons worthy of special consideration, the tax administrator may, at the request of the VAT payer filed by the end of October of the year in which the VAT payer was registered, decide that the change of the tax period may be made for the immediately following calendar year; a request so filed is deemed to be the notification under subsection 1(d).

(4) If a VAT payer whose tax period is the calendar quarter becomes an unreliable payer, its tax period is the calendar month from the calendar quarter following the one in which it became an unreliable payer.

(5) For the purposes of a change of the tax period, turnover in the domestic territory is determined

a) in the case of a merger of legal persons, as the sum of the turnovers in the domestic territory of the legal persons participating in the merger,

b) in the case of a division of legal persons

1. by split-up (division with dissolution), as the sum of the turnover in the domestic territory of the dissolving legal person attributable to the successor legal person and the turnover in the domestic territory of that successor legal person,

2. by spin-off or hive-down, as the sum of the turnover in the domestic territory of the separated part of the divided legal person attributable to the successor legal person and the turnover in the domestic territory of that successor legal person,

c) in the case of a transfer of assets to a shareholder of a commercial company, as the sum of the turnover in the domestic territory of the commercial company which is dissolved without liquidation and the turnover in the domestic territory of the shareholder to whom the assets of that company are transferred.

(1) The tax period in which the decision on insolvency took effect ends on the last day of the calendar month in which that decision took effect. For the period after the end of the month in which the decision on insolvency took effect until the end of the insolvency proceedings, the tax period is the calendar month.

(2) For the period after the end of the month in which the insolvency proceedings were concluded until the end of the calendar year, the tax period is the calendar month.

(3) A VAT payer cannot change the tax period for the calendar year immediately following the calendar year in which the insolvency proceedings were concluded.

(1) A VAT payer or identified person is obliged to keep in its records for value added tax purposes

a) all data relating to its tax obligations, broken down as necessary for compiling the VAT return, EC Sales List or control statement, and

b) for supplies other than those under letter a) which are not subject to tax and are related to its tax obligations, data to an extent similar to the extent of the data it is obliged to keep in its records for supplies under letter a), which are not subject to tax.

(2) For received taxable supplies which it uses for making supplies with the right to deduct input tax, a VAT payer is obliged to keep in its records for value added tax purposes also the tax identification number of the person making the supply, except for supplies for which simplified tax documents were issued.

(3) A VAT payer is obliged to keep in its records for value added tax purposes data on business assets, at least the identification of the business asset, the date on which the asset became a business asset and to what extent.

(4) In the records for value added tax purposes, a group member shall keep separately the supplies it made to other members of the group.

(5) A VAT payer or identified person is obliged to ensure that the data under subsections 1 to 3 are duly recorded in the records no later than

a) within the time limit for filing the VAT return, EC Sales List or control statement in which they are contained, or

b) by the end of the tax period in which the obligation to record them arose, where the data are not data under letter a).

(1) A VAT payer or identified person which acquires goods from another Member State is obliged to keep in its records for value added tax purposes data on the value of the acquired goods broken down by acquisitions of goods from the individual other Member States.

(2) A person which makes distance sales of goods from the domestic territory is obliged to keep in its records for value added tax purposes data on the value of goods sold at a distance broken down by the individual other Member States, or, where applicable, on the option under § 8(4).

(3) A VAT payer which is the vendor in a supply and acquisition of goods involving the transfer of goods under call-off stock arrangements within the territory of the European Union, and a VAT payer or identified person which is the purchaser or the taxable person under § 18(5) in that supply and acquisition, are obliged to keep in their records for value added tax purposes the data under the directly applicable European Union regulation laying down implementing measures for the directive on the common system of value added tax7e).

(1) The operator of an electronic interface is obliged to keep in its records for value added tax purposes the data under the directly applicable European Union regulation laying down implementing measures for the directive on the common system of value added tax7e), relating to the supply of goods or supply of services which it facilitates.

(2) The operator of an electronic interface is obliged, with respect to the data under subsection 1, to

a) retain them for a period of 10 years from the end of the calendar year in which the supply was made, and

b) provide them electronically at the request of the tax administrator or the tax administrator of the relevant other Member State.

(1) The following are obliged to file a VAT return:

a) a VAT payer,

b) an identified person,

c) a person who is not a VAT payer and who became obliged to declare tax that it stated on a document it issued, within 25 days after the end of the calendar month in which it issued the document, or

d) a person who is not a VAT payer and who became obliged to declare tax under § 108(4)(h), within 25 days after the end of the calendar month in which the VAT payer declared the exempt supply of goods to another Member State.

(2) The time limits under subsection 1 cannot be extended.

(3) A VAT payer is obliged to file a VAT return even if it did not become obliged to declare tax.

(4) A VAT payer that has neither its registered office nor an establishment in the domestic territory is obliged to file a VAT return only for the tax period in which it became obliged to declare tax or obliged to declare a supply exempt from tax. If this VAT payer did not become obliged in the tax period to declare tax or to declare a supply exempt from tax, it shall not notify the tax administrator of this fact.

(5) If an identified person did not become obliged to declare tax in the tax period, it shall not notify the tax administrator of this fact.

(6) A VAT payer or identified person that became obliged to file a VAT return under the One Stop Shop (OSS) scheme shall declare tax only in the VAT return under § 110zc, even where it concerns tax on a taxable supply with the place of supply in the domestic territory. This also applies where the obligation to file a VAT return under the One Stop Shop (OSS) scheme arose for their intermediary.

(7) A VAT payer that became obliged to file a VAT return under the One Stop Shop (OSS) scheme, or whose intermediary became obliged to file such a VAT return, shall also state in its VAT return the taxable amount of the selected supply to which the One Stop Shop (OSS) scheme was applied.

(1) A VAT payer or identified person is obliged to file electronically

a) the VAT return or supplementary VAT return,

b) the control statement or EC Sales List.

(2) An application for registration or a notification of a change in registration data may be filed only electronically.

(3) A filing under subsection 1 cannot be made by way of submitting it through a public data network to an e-mail address.

(4) A filing under subsection 1 or 2 containing a defect consisting in the fact that it was not made in the prescribed manner, in the prescribed format or in the prescribed structure is ineffective.

(1) The VAT return for the tax period in which the decision on the insolvency of the VAT payer or of a group member took effect shall be filed within 30 days of the date on which the decision on insolvency took effect, if less than 30 days elapsed from the date on which the decision on insolvency took effect until the last day of the time limit for filing the VAT return.

(2) If a court decided on the insolvency of a group member, the group is obliged, no later than 30 days from the date on which the decision on the insolvency of that group member took effect, to file a VAT return for the part of the tax period that elapsed until the day preceding the day on which that decision took effect.

(3) The VAT return for the tax period in which the deceased died shall be filed only for the entire tax period.

(4) The person administering the estate is obliged to file the VAT return for the tax period in which the deceased died within

a) 3 months of the date of death of the deceased, or

b) 25 days after the end of the tax period in which the deceased died, where the deceased's tax period was a calendar quarter, if less than 25 days elapsed from the last day of the time limit under letter a) until 25 days after the end of the tax period in which the deceased died.

(5) Within the time limit under subsection 4, the obligation arises to file a VAT return or supplementary VAT return not yet filed for a preceding tax period, where the original time limit for its filing has not yet expired.

(6) The time limits under subsections 1, 2 and 4 cannot be extended.

A VAT payer is obliged to file a control statement if

a) it made a taxable supply with the place of supply in the domestic territory, or received, before the date of such supply, consideration from which an obligation to declare tax arose,

b) from a taxable supply with the place of supply in the domestic territory that it received, or from consideration that it paid before the date of such supply,

1. this VAT payer became obliged to declare tax under § 108(2), (3) or § 108(4)(a), or

2. it claims the right to deduct input tax that another VAT payer charged to it,

c) under the special scheme for investment gold it

1. received an intermediary service to which tax was applied under § 92(6),

2. made a supply of investment gold exempt from tax for which it has the right to deduct input tax under § 92(7)(b) and (c), or

3. produced investment gold or transformed gold into investment gold under § 92(8).

(1) In the control statement, the VAT payer is obliged, in addition to the general particulars of a filing, to state

a) the identification and contact data of the VAT payer,

b) data concerning supplies and consideration, if these supplies and consideration give rise to the obligation to file a control statement,

c) data concerning the claiming of the right to deduct input tax,

d) identification data of the customer or supplier.

(2) If the control statement is filed by means of a data message requiring additional confirmation, it must be confirmed under the conditions set out in the Tax Code within the time limit for filing the control statement.

(1) A VAT payer that is a legal person files the control statement for each calendar month, within 25 days after the end of the calendar month.

(2) A VAT payer that is a natural person files the control statement within the time limit for filing the VAT return.

(3) The time limits under subsections 1 and 2 cannot be extended.

(1) Before the time limit for filing the control statement expires, the VAT payer may replace a control statement it has already filed with a corrective control statement; the previous control statement shall be disregarded.

(2) If, after the time limit for filing the control statement has expired, the VAT payer finds that it stated incorrect or incomplete data in that control statement, it is obliged, within 5 working days of the date on which the incorrect or incomplete data were found, to file a subsequent control statement in which it remedies these deficiencies.

(3) The provisions on the control statement apply mutatis mutandis to the subsequent control statement, unless the Act provides otherwise.

(1) If the control statement was not filed within the prescribed time limit, the tax administrator shall call on the VAT payer to file it within a substitute time limit of 5 days from notification of this call; even if the VAT payer did not become obliged to file a control statement under § 101c, it shall notify the tax administrator of this fact within this time limit by filing a control statement.

(2) The tax administrator shall assess, or where appropriate verify, the data stated in the control statement and, in case of doubts about their correctness or completeness, call on the VAT payer to change or supplement the data, or to confirm the original data.

(3) The VAT payer is obliged, within 17 days of the date on which the call under subsection 2 was delivered to its data box, or within 5 working days of notification of the call under subsection 2 where delivery is not made to a data box, to change or supplement the incorrect or incomplete data, or to confirm the original data, by means of a subsequent control statement; if this subsequent control statement is not filed in time, subsection 1 shall not apply.

(4) The tax administrator may, instead of other methods of delivery, deliver a call relating to the control statement electronically through a public data network to an e-mail address stated by the VAT payer for this purpose, to a VAT payer to which, under the Tax Code, delivery is not made electronically.

(1) If the VAT payer does not file the control statement in time, it becomes obliged to pay a penalty of

a) CZK 1,000, if it files it late without having been called on to do so,

b) CZK 10,000, if it files it within the substitute time limit after having been called on to do so by the tax administrator; this does not apply if the VAT payer did not become obliged to file a control statement under § 101c,

c) CZK 30,000, if it does not file it on the basis of a call to change, supplement or confirm data stated in a filed control statement, or

d) CZK 50,000, if it does not file it on the basis of a call under § 101g(1).

(2) The amount of the penalty under subsection 1(b) to (d) is halved if

a) the VAT payer is a natural person,

b) as at the day on which the obligation to pay this penalty arose, the VAT payer's tax period is a calendar quarter, or

c) the VAT payer is a limited liability company with a single member, this member being a natural person; for the purposes of assessing whether these conditions are met, the decisive day is

1. the first day of the calendar quarter in which the obligation to pay this penalty arose, or

2. the day this company was established, if this occurs after the decisive day under point 1.

(3) The tax administrator shall impose a penalty of up to CZK 50,000 on a VAT payer that, on the basis of the tax administrator's call to remove doubts, does not change or supplement incorrect or incomplete data by means of a subsequent control statement.

(4) The tax administrator shall impose a penalty of up to CZK 500,000 on a VAT payer that, by failing to fulfil an obligation relating to the control statement, seriously impedes or thwarts the administration of value added tax (VAT).

(5) The tax administrator shall decide on the obligation to pay the penalty under subsection 1 by a payment assessment and at the same time enter it in the tax records.

(6) The penalty under subsections 1, 3 and 4 is payable within 15 days of the decision on the penalty becoming final.

(7) When setting the amount of the penalty under subsections 3 and 4, the tax administrator shall ensure that the penalty is not grossly disproportionate to the significance of the breached obligation and to the seriousness of the consequence for the administration of value added tax (VAT). In doing so, it shall take into account in particular the degree of cooperation on the part of the VAT payer.

(1) Fulfilment of obligations relating to the control statement may be required until the time limit for the assessment of tax expires.

(2) A penalty may be imposed, or the obligation to pay it decided, no later than 3 years from the day on which the obligation was breached.

(3) The obligation to pay a penalty expires if the payment assessment deciding on this obligation was not issued within 6 months of the day on which the obligation was breached.

The obligation to pay a penalty does not arise if, in the given calendar year, the VAT payer, when filing a control statement, was in delay under § 101h(1)(a) for the first time or in delay under § 101h(1)(b) for the first time.

(1) The VAT payer is entitled to ask the tax administrator to waive a penalty under § 101h(1)(b) to (d).

(2) The tax administrator may waive the penalty under subsection 1 in full or in part if the failure to file the control statement occurred for a reason that can be justified taking into account the circumstances of the case. In doing so, it is not bound by the VAT payer's proposal.

(3) An application for waiver of the penalty under subsection 1 may be filed no later than 3 months from the date on which the payment assessment deciding on the obligation to pay this penalty became final.

(4) The filing of an application for waiver of the penalty under subsection 1 has suspensive effect on the enforceability of the payment assessment deciding on the obligation to pay this penalty.

(1) A VAT payer is obliged to file an EC Sales List if it became obliged to declare

a) a supply of goods from the domestic territory to another Member State to a person registered for tax in another Member State,

b) a transfer of goods by the VAT payer from the domestic territory to another Member State,

c) a supply of goods to the purchaser in a triangular trade, if the VAT payer is the intermediate person in this trade, or

d) a supply of services with the place of supply in another Member State under § 9(1), except for a supply of services that is exempt from tax in another Member State, to a person registered for tax in another Member State, if the recipient of the service is obliged to declare the tax, or if it received consideration before this service was supplied, provided this service was known with sufficient certainty as at the date the consideration was received.

(2) A VAT payer is obliged to file an EC Sales List if, as the seller, it transferred goods under call-off stock arrangements from the domestic territory to another Member State.

(3) An identified person is obliged to file an EC Sales List if it made

a) a supply of services with the place of supply in another Member State under § 9(1), except for a supply of services that is exempt from tax in another Member State, to a person registered for tax in another Member State, if the recipient of the service is obliged to declare the tax, or if it received consideration before this service was supplied, provided this service was known with sufficient certainty as at the date the consideration was received, or

b) a supply of goods to the purchaser in a triangular trade, if the identified person is the intermediate person in this trade.

(4) If the EC Sales List is filed by means of a data message requiring additional confirmation, it must be confirmed under the conditions set out in the Tax Code within the time limit for filing the EC Sales List. Data on the value of the goods supplied or services supplied are stated in Czech currency.

(5) A VAT payer files the EC Sales List for each calendar month within 25 days after the end of the calendar month. An identified person files the EC Sales List within 25 days after the end of the calendar month in which the supply was made.

(6) If a VAT payer makes only supplies under subsection 1(d), it files the EC Sales List within the time limit for filing the VAT return.

(7) If a VAT payer under subsection 6 files the EC Sales List for each calendar quarter and, during the calendar quarter, makes a supply under subsection 1(a) to (c), the VAT payer becomes obliged, in this calendar quarter, for the months preceding the calendar month in which the supply under subsection 1(a) to (c) was made, to file an EC Sales List for each calendar month of this calendar quarter, within 25 days after the end of the calendar month in which the supply under subsection 1(a) to (c) was made. This VAT payer then files the EC Sales List under subsection 5 for each calendar month until the end of the calendar year in which it made the supply under subsection 1(a) to (c).

(8) If a VAT payer or identified person that filed an EC Sales List finds that it stated incorrect data, it is obliged, within 15 days of the date on which the incorrect data were found, to file a subsequent EC Sales List in the manner set out in subsection 4.

(9) The tax administrator shall assess, or where appropriate verify, the data in the EC Sales List, or in the subsequent EC Sales List, and use them in assessing the tax. It shall apply a similar procedure to data that the tax administrator receives within the framework of international cooperation.

(1) The tax administrator shall deregister a VAT payer ex officio or at the VAT payer's request if the VAT payer has ceased to carry out economic activity in the domestic territory.

(2) The tax administrator shall deregister a VAT payer ex officio if, for the preceding calendar year during which it was a VAT payer, it did not make any supply that falls within turnover in the domestic territory, and also did not make such a supply up to the day preceding the day on which the deregistration proceedings were initiated. If the VAT payer is registered for tax in the domestic territory under the Union scheme or the import scheme of the One Stop Shop (OSS) scheme, the tax administrator shall deregister it as a VAT payer only if during this time it also did not make any selected supplies under these schemes.

(3) The tax administrator shall deregister a VAT payer ex officio if it

a) seriously breaches its obligations relating to the administration of tax and it is

1. a VAT payer that does not have its registered office in the domestic territory, became a VAT payer under § 6c and did not make any taxable supply during the 3 immediately preceding consecutive calendar months,

2. a VAT payer other than under point 1, whose turnover in the domestic territory for the immediately preceding calendar year did not exceed the amount under § 6(1), or

3. a group,

b) does not have its registered office in the domestic territory, became a VAT payer under § 6c and did not make in the domestic territory, during the 6 immediately preceding consecutive calendar months, any taxable supply or any supply exempt from tax with the right to deduct input tax,

c) does not have its registered office in the domestic territory, made in the domestic territory during the 3 immediately preceding consecutive calendar months only selected supplies to which the One Stop Shop (OSS) scheme is applied, and did not become obliged to declare tax under § 108(2) or (3); however, if it did not become a VAT payer under § 6c or § 6f, the tax administrator shall deregister it only if at least one calendar year has elapsed from the day on which it became a VAT payer, or

d) has its registered office in the domestic territory, is not a group, at least one calendar year has elapsed from the day on which it became a VAT payer, and for the previous calendar year and in the relevant calendar year it made only supplies for which it had no right to deduct input tax.

(4) The tax administrator shall deregister a VAT payer at its request if it

a) has its registered office in the domestic territory, is not a group, at least one calendar year has elapsed from the day on which it became a VAT payer, and

1. its turnover in the domestic territory did not exceed the amount under § 6(1) either for the previous calendar year or in the relevant calendar year, or

2. for the previous calendar year and in the relevant calendar year it made only supplies for which it had no right to deduct input tax, or

b) became a VAT payer under § 6c and during the 2 immediately preceding consecutive calendar months did not make in the domestic territory any taxable supply or any supply of goods to another Member State exempt from tax with the right to deduct input tax, with the exception of

1. a taxable supply for which the person to whom this supply is provided is obliged to declare the tax,

2. a supply of goods that this VAT payer could make as the intermediate person for the purchaser if it were not a VAT payer in the domestic territory, or

3. a selected supply to which the One Stop Shop (OSS) scheme is applied.

(5) The tax administrator shall deregister a VAT payer at its request if it does not have its registered office in the domestic territory, did not become a VAT payer under § 6c, and

a) as at the date of filing the request, at least one calendar year has elapsed from the day on which it became a VAT payer, and

b) during the 2 immediately preceding consecutive calendar months it did not make in the domestic territory any taxable supply or any supply of goods to another Member State exempt from tax with the right to deduct input tax, with the exception of

1. a taxable supply for which the person to whom this supply is provided is obliged to declare the tax,

2. a supply of goods that this VAT payer could make as the intermediate person for the purchaser if it were not a VAT payer in the domestic territory, or

3. a selected supply to which the One Stop Shop (OSS) scheme is applied.

(6) The tax administrator shall deregister a VAT payer at its request if it became a VAT payer under § 6f and

a) as at the date of filing the request, at least 6 months have elapsed from the day on which it became a VAT payer, and

b) in the case of a VAT payer with its registered office in the domestic territory or a VAT payer that, immediately before becoming a VAT payer, was a person registered in the small business scheme for the domestic territory, their turnover in the domestic territory did not exceed the amount under § 6(1) either for the relevant or for the previous calendar year.

(7) An appeal against a decision of the tax administrator made ex officio has suspensive effect.

(8) A VAT payer ceases to be a VAT payer on the day

a) on which the decision deregistering it ex officio becomes final, or

b) preceding the day on which the tax liability of the deceased passes.

(1) If a VAT payer seriously breaches its obligations relating to the administration of tax, the tax administrator shall decide that this VAT payer is an unreliable payer, if for this reason it is not possible to deregister the VAT payer ex officio.

(2) An appeal against a decision under subsection 1 may be filed within 15 days of the date of delivery of the decision and has suspensive effect.

(3) For reasons worthy of special consideration, the tax administrator may exclude the suspensive effect.

(4) If an unreliable person becomes a VAT payer, it simultaneously becomes an unreliable payer. If an unreliable person or an unreliable payer becomes a member of a group, or if a member of a group that is an unreliable payer transfers to a new group, this group becomes an unreliable payer, on the day on which these persons join or transfer.

(5) If an unreliable payer that is a group is deregistered, the members of this group become unreliable payers on the day following the day on which this group ceased to be a VAT payer. If the membership of a member of a group that is an unreliable payer ends or is cancelled, this member becomes an unreliable payer on the day following the day on which its membership in the group ended or was cancelled.

(1) If a person who is not a VAT payer seriously breaches its obligations relating to the administration of tax, the tax administrator shall decide that this person is an unreliable person.

(2) An appeal against a decision under subsection 1 may be filed within 15 days of the date of delivery of the decision and has suspensive effect.

(3) For reasons worthy of special consideration, the tax administrator may exclude the suspensive effect.

(4) If a VAT payer is deregistered ex officio on the grounds that it seriously breached its obligations relating to the administration of tax, or if an unreliable payer is deregistered, these persons become unreliable persons at the moment they cease to be VAT payers.

(1) If, during unreliability proceedings, the person whose unreliability is the subject of the proceedings is registered or deregistered as a VAT payer, the unreliability proceedings shall be completed on the basis that, in the case of

a) registration as a VAT payer, the tax administrator shall decide that this person is an unreliable payer, if the conditions for a decision on an unreliable person are met, or

b) deregistration of a VAT payer, the tax administrator shall decide that this person is an unreliable person, if the conditions for a decision on an unreliable payer are met.

(2) Subsection 1 applies mutatis mutandis to the registration of a group, the deregistration of a group, the joining of a member to a group, or the ending or cancellation of membership in a group, on the basis that unreliability shall be decided for

a) the whole group, if the unreliability proceedings were conducted with a person who is its member, or

b) each person who was a member of the group, if the unreliability proceedings were conducted with a VAT payer that was a group.

(1) An unreliable payer or an unreliable person may ask the tax administrator to issue a decision that they are not unreliable; they may file the request no earlier than 1 year after the date on which the last of the following decisions became final,

a) that they are unreliable,

b) by which the tax administrator rejected a request to issue a decision that they are not unreliable,

c) that the group of which they were members is an unreliable payer, or

d) by which the tax administrator deregistered the VAT payer ex officio on the grounds that it seriously breached its obligations relating to the administration of tax.

(2) An unreliable payer that is a group may ask the tax administrator to issue a decision that it is not an unreliable payer; it may file the request no earlier than 1 year after the day on which

a) it became an unreliable payer, or

b) the decision by which the tax administrator rejected a request to issue a decision that it is not an unreliable payer became final.

(3) At the request of an unreliable payer or an unreliable person, the tax administrator shall decide that they are not unreliable if they have not seriously breached their obligations relating to the administration of tax for a period of 1 year.

(4) The tax administrator shall publish, in a manner allowing remote access, the fact that a given person is an unreliable payer or an unreliable person.

(1) The registration of a VAT payer with its registered office in another Member State that is to be registered in the small business scheme for the domestic territory terminates, and the VAT payer ceases to be a VAT payer, on the day preceding the day of registration in this scheme.

(2) A VAT payer that becomes a member of a group ceases to be a VAT payer as of the day preceding the day on which its membership in the group arises.

(3) The tax administrator shall notify the person under subsection 1 or 2 of the termination of registration under subsection 1 or 2 in an appropriate manner.

(4) A person whose VAT payer registration terminated under subsection 1 or 2 is regarded as a VAT payer that has been deregistered.