235/2004 Coll.
LAW
from day 1. April 2004
about value added tax
Change: 235/2004 Coll., 635/2004 Coll., 669/2004 Sb.
Change: 124/2005 Coll.
Change: 215/2005 Coll., 217/2005 Sb.
Change: 377/2005 Sb.
Change: 441/2005 Sb.
Change: 545/2005 Coll.
Change: 109/2006 Coll. (part)
Change: 230/2006 Sb.
Change: 319/2006 Sb.
Change: 109/2006 Coll. (part)
Change: 172/2007 Sb.
Change: 270/2007 Sb.
Change: 261/2007 Coll. 296/2007 Sb.
Change: 124/2008 Coll., 126/2008 Sb.
Change: 302/2008 Sb.
Change: 87/2009 Sb.
Change: 362/2009 Coll., 489/2009 Sb.
Change: 120/2010 Sb.
Change: 281/2009 Coll., 199/2010 Sb.
Change: 47/2011 Coll. (part)
Change: 47/2011 Sb.
Change: 47/2011 Coll. (part), 370/2011 Coll., 457/2011 Coll. (part)
Change: 375/2007 Sb.
Change: 167/2009 Sb.
Change: 333/2009 Sb.
Change: 457/2011 Coll., 18/2012 Coll., 500/2012 Coll., 502/2012 Sb.
Change: 502/2012 Coll. (part)
Change: 241/Sb.
Change: 344/Sb.
Change: 502/2012 Coll. (part), 344/Sb.
Change: 196/2014 Coll. (part)
Change: 196/2014 Sb 262/2014 Sb 360/2014 Sb.
Parliament has passed the following Act of the United States:
PART THE FIRST
BASIC PROVISIONS
TITLE I OF THE
GENERAL PROVISIONS
§ 1
The subject of the edit
This law incorporates the relevant provisions of the European Union "^ 1") and modifies the
the value added tax.
§ 2
Subject to tax
(1) subject to tax is
and the delivery of goods) for consideration by a taxable person in the context of the implementation of the
economic activity with place of performance on the territory of the
(b)) the supply of services for consideration by a taxable person in the context of the
implementation of economic activity with place of performance on the territory of the
(c))
1. goods from another Member State for consideration within the territory of
by a taxable person in the context of the implementation of the business or
a non-taxable legal person,
2. the new means of transport from another Member State for consideration
a non-taxable person,
(d)) the importation of goods to the place of performance in the country.
(2) the taxable transaction is a transaction which
and is subject to tax and)
(b)) is not exempt.
§ 2a
Exemption from tax item
(1) subject to tax is not the acquisition of goods from another Member State,
If the supply of the goods
and in the Czech Republic), would be exempt pursuant to § 68 para. 1 to 10, or
(b)) in the Member State where dispatch or transport of these goods
subject to tax by using the
1. Special arrangements for second-hand goods, works of art,
collectors ' items and antiques,
2. the transitional arrangements for second-hand means of transport, or
3. the special arrangements for sales by public auction.
(2) subject to tax is not the acquisition of goods from another Member State, if
and the total value of acquisitions), exclusive of tax, does not exceed the relevant
or the immediately preceding calendar year 326 000 CZK
(b)), the acquisition of goods is effected
1. a taxable person established in the territory of the country, which is not the payer,
2. an exempted person, that is not the payer,
3. a taxable person who carries out only transactions exempt from
without the right to deduct,
4. a taxable person which is in another Member State subject to
common flat-rate scheme for farmers, or
5. non-taxable legal person.
(3) to the total value of the acquired goods referred to in paragraph 2 (a). and)
It does not include the value of the acquired
and new means of transport),
(b)) of goods which are subject to excise duty,
(c)) the goods referred to in paragraph 1.
(4) paragraphs 1 and 2 shall not apply to the acquisition of goods, which is the subject of
excise duties, and the acquisition of new means of transport.
Section 2b
The choice of the subject of taxation
A person who carries out the acquisition of goods from another Member State, that
not subject to VAT pursuant to § 2a para. 2, you may decide that this
the acquisition is subject to tax. On the acquisition of goods from another Member State
carried out by that person to the end of the calendar year immediately
following the calendar year in which it is decided as follows,
It does not apply to section 2a paragraph 2. 2.
§ 3
The territorial scope of
(1) for the purposes of value added tax means
territory of the country) and the Czech Republic,
(b) the Member State territory) Member State of the European Union with the exception of its
territory not covered by the Treaty on European Union and to the Treaty on the
the functioning of the European Union,
(c)) by another Member State, the Member State with the exception of the territory,
(d)) the third country outside the territory of the European Union,
(e)) of the European Union summary of the territory of the territory of the Member States.
(2) for the purposes of value added tax, the territory of the Member State
The European Union does not consider the
a) Mount Athos,
(b)), the Canary Islands,
(c)) the French territories referred to in article 14(2). 349 of the Treaty on the functioning of the European
of the Union,
(d)) the Åland Islands,
e) Channel Islands,
(f)), the island of Heligoland,
(g)) the territory of buesingen,
h) Ceuta,
I) Melilla,
j) Livigno,
k) Campione d'Italia,
l) the Italian waters of Lake Lugano.
(3) the territory of the Principality of Monaco for the purposes of value added tax
considered to be the territory of the French Republic and the territory of the Isle of Man is considered to be
the territory of the United Kingdom of Great Britain and Northern Ireland, the territory of the
Akrotiri and Dhekelia are considered the territory of Cyprus.
§ 4
Definition of basic terms
(1) for the purposes of this Act shall mean:
and the amount of the payment in cash), or the value of assets
the performance, which are provided in connection with the subject of taxes,
(b)), the unit price the price per unit of quantity of the goods or the price of a
the service,
(c) at the exit tax) of taxes applied by the payer for the taxable supply under section
13 to 20 or from the payment received relating to this performance,
d) carousel tax corresponding to the difference between the taxes on the output and
the tax deduction for the tax period in the event that the toll on output is lower
before tax deduction,
(e)), the competent tax authority, the tax administrator; in case the authorization for sale for
prices exclusive of tax and the importation of goods is the tax administrator and the competent Customs Office
with the exception of cases, when required to disclose tax on importation of goods shall be incurred
the payer pursuant to § 23 para. 3-5,
(f)) a person registered taxable person allocated to the tax
the identification number for the purposes of value added tax within the
trade between Member States,
g) a foreign person, the person who does not have a registered office in the territory of the European Union or
place of residence,
(h)) at the physical person
1. resident-led in the base address of the population register or in another
a similar register, or the address that the natural person stated administrators
If there is no evidence that this address does not match the facts,
2. the place, where usually resides, where the natural person usually
lives because of personal or occupational ties; If this person has a professional
bindings in a country other than that in which he has his personal ties, is the place where the
natural person usually resides, determined by personal ties,
3. the place of residence or place of stay, where he usually resides,
I) established by the taxable person, the address of its management, which is
means the place where major decisions are taken regarding the management
the taxable person, or a place where to meet its leadership;
If a natural person does not have its place of leadership means established for this person
his place of residence,
j) establishment of the taxable person, which may
to carry out the delivery of goods or rendering of the service, as it is sufficiently
permanent and has appropriate staffing and technical resources
to grant to the price received) funds provided by the State
the budget, from the budgets of territorial self-governing units, State funds, of
grants awarded under the special law, the budget of the foreign State, of
grants of the European Union or under similar programs, if the recipient
subsidies to the obligation to provide benefits with discounts from the prices and the amount of
the discount is tied to the price per unit of performance; for the subsidy to the price will not be considered
in particular, subsidies to profit or loss, and to the acquisition of fixed
tangible and intangible fixed assets,
l) goods that are subject to excise duty, the goods that are the subject of
some of the excise duty, subject to tax from solid fuels, or
subject to tax from natural gas and some other gases, with the exception of
gas through transmission or distribution system
located in the territory of the European Union or any network to such a
the system is connected,
m) by a person within the territory of non-established taxable person, which
1. does not have a registered office in the territory of the
2. the chargeable event shall effect delivery of the goods or services with the
the place of performance in the Czech Republic and
3. in the territory of the country does not have a place of business, or has an establishment in the territory of that
This implementation does not participate in,
n) an exempted person, the taxable person is established or establishment in the
another Member State, that is in this State by a person with a similar
position as in the territory of the country by a taxable person established in the territory of the
that is not the payer.
(2) the goods shall, for the purposes of this Act, the
and tangible thing) with the exception of money and securities
(b)), the right to build
(c)) live animal,
(d)) the human body and a part of the human body,
e) gas, electricity, heat and cold.
(3) for the goods shall be further considered
a) notes and coins of the Czech currency when their supply by the manufacturer of the Czech national
the Bank, or you take them from another Member State, or
the import of the Czech National Bank,
b) banknotes, Treasury and coins of the Czech or foreign currency sold for
collectors ' purposes at prices higher than their nominal value, or
the conversion of their nominal value on the Czech currency according to the exchange rate
published by the Czech National Bank,
c) securities when their supply by the manufacturer to the issuer in the country, or
When you buy them from another Member State or of their importation and
export as a product.
(4) for the purposes of this Act are further means
and means of transport vehicle), another resource or device that
are intended for the transport of persons or goods from one place to another and that
they are usually designed for use for transport and can be
actually used; for the means of transport is not a vehicle that
is permanently inactive, or container,
(b) new means of transport)
1. vehicle intended for use on the road with a cylinder capacity
more than 48 cm3 or a power of more than 7.2 kW, if it was delivered
within 6 months from the date of first entry into service or has travelled less than
6 000 km,
2. a ship of more than 7.5 m, if delivered within 3 months from the date of the first
putting into service or has travelled less than 100 hours, with the exception of
sea-going vessels used for commercial, industrial, fishing or
rescue activities, or
3. the plane of the maximum take-off weight greater than 1 550 kg if
It was delivered within 3 months from the date of first entry into service or has
flown less than 40 hours, with the exception of aircraft used by air
companies for international air transport,
(c) a summary of the assets) property that is used or is
determined by the taxable person to pursue economic activities,
d) fixed assets the business assets that are
1. tangible property under the law governing income tax ^ 7 c),
2. the odpisovaným intangible assets under the law governing taxation of
^ income 7 c),
3. a plot of land that is tangible fixed assets under the laws
the provisions governing accounting ^ 7 d), or
4. technical evaluation under the law governing income tax,
e) fixed assets created by own activities of the fixed assets,
that a taxpayer in the course of their economic activities, he made or
otherwise created; technical evaluation of ^ 73) is considered a separate
fixed assets created by own activities,
f) passenger car transport, which is in a technical
^ 4) certificate or certificate of title registered category M1 or M1G;
If the registration category is missing, defines this category of special
law ^ 4a),
g) lease also lease and subleasing, podpacht,
h) transport of goods transport money and securities.
I) delivery of the goods with the installation or assembly associated with the delivery of the goods
installation or Assembly by the taxable person supplying the goods or
It empowered to a third party,
j) delivery of the goods or the supply of networks systems
1. gas through transmission or distribution system
located in the territory of the European Union or any network to such a
the system is connected,
2. electricity, heat, or cold sites.
(5) for the conversion of foreign currencies to the Czech currency, the rate to be valid for the
the person performing the conversion on the date of occurrence of the obligations to admit tax, or
admit it, and the implementation of the performance
and the foreign exchange market announced by the course), Czech National Bank, or
(b)) the last exchange rate published by the European Central Bank; the conversion of the
between currencies other than the euro shall be made at the rate of every
of these currencies against the euro.
Section 4a
The turnover of the
(1) the Turnover for the purposes of this Act, a summary of the charges, exclusive of tax,
including a subsidy to the price which the taxable person is carried out
transactions, which are the delivery of goods and provision of services, the place of performance
in the territory of the country, in the case of remuneration for
and taxable sales),
(b)) performance of exempt with a right to deduct, or
(c) exempt transactions) without the right to deduct under section 54 to
56A, if there are no additional activities undertaken by occasionally.
(2) the turnover does not include the remuneration from the sale of the fixed asset.
(3) The taxable person's turnover, which is a member of the society in
which carries out transactions with entitlement to deduct,
includes turnover achieved
and that person alone) from outside the company, and
(b)) the whole company.
§ 4b
Special provisions
(1) for the purposes of this Act, the provisions of the commercial plant also apply
on the part of the business establishment forming a separate organizational unit.
(2) for the purposes of this Act, to the Trust Fund and the organizational folder
the State, which is the entity, seen as a legal entity.
(3) the provisions of this Act on the drive and on immovable property shall apply
Similarly, the unit, which is defined under the law on ownership
flats, together with the associated with her share of the common parts of the House, and
If it is connected with the ownership of the land, and together with the share of the
This plot of land.
TITLE II
APPLICATION OF THE TAX
Part 1
Tax bodies
§ 5
Taxable persons
(1) a taxable person is any natural or legal person who
the economic activity is carried out separately, if this law does not
in § 5a special. A taxable person is a legal person, that has not been
founded or established for the purpose of business if carried out economic
activity.
(2) the economic activities referred to in paragraph 1 shall, for the purposes of this
the law means the systematic activities of producers, traders and persons
supplying services, including mining and agricultural production, and
continuing the activities carried out under special legislation,
in particular, the activities of independent scientific, literary, artistic, educational
or teachers, as well as the independent activities of physicians, lawyers, engineers,
architects, dentists and accountants. It is also an economic activity
It considers the use of tangible and intangible assets in order to obtain
revenue, if this asset is used consistently. Separately
economic activity is not undertaken by employees or
other people who have entered into an agreement with the employer, the
the basis of which arises between employer and employee employment
relationship, or the activities of people, which are taxed as income from
employment under special legislation ^ 6).
(3) the State, regions, municipalities, the organizational units of the State, counties and municipalities,
voluntary volumes of municipalities, the capital city of Prague and its districts and
legal entities incorporated or established by specific legislation or
on the basis of special legislation ^ 7a) shall exercise jurisdiction in
the area of the public administration shall not be considered taxable persons, even in
When the performance of such powers shall collect a fee ^ 7b). However, if the
the implementation of some of these performances took place in accordance with the decision of the
the competent authority to significant distortions of competition, it is considered
If it comes to this performance, for the taxable person, the date of
legal force issued the decision. The person in the first sentence, however,
always considered a taxable person if the activity takes place
listed in annex 1.
(4) a taxable person is deemed to be the capital city of Prague
and each of his district.
Group
Section 5a
(1) a group for the purposes of this Act, means a group of related people
the registered office or establishment in the national territory that is registered for VAT
as a payer under section 95a. If you have people who are part of a group
(hereinafter referred to as "group members") its registered office or place of business outside the territory of the
These are not part of the group. The group is considered to be
a separate taxable person. Any person may be a member of only
one group and member of the group must not be at the same time companion
the company.
(2) for the purposes of the United people of this Act, the capital
associated persons or otherwise related people.
(3) the Capital related persons are the persons, of whom one person
directly or indirectly involved in the capital or the voting rights of the other
person or one person directly or indirectly involved in the capital or
voting rights to multiple people, while this proportion is at least
40% of the basic capital or 40% of voting rights of such persons.
(4) otherwise related persons are persons whose leadership is involved in
at least one of the same person.
section 5b
(1) for the purposes of this Act, is acting for the group representing the Member.
Representing a Member means a member of the group based in the territory of that
is authorized to act in a group. If the group is not a member of the established
in the Czech Republic, a member of the representative can be any member of the group.
(2) the members of the Group shall be jointly and severally liable for the obligations of the
the group resulting from the tax laws. Under these obligations the Group
and after the cancellation of the match or after the termination of their membership in the
the group, for the period in which they have been members of the group.
§ 5 c
(1) the rights and obligations arising from this Act for persons who
become members of the group, are transferred to the Group on the date of registration of the group.
(2) the rights and obligations arising from this Act, the person who
She walked over to the group, the Group of the date of accession of the
of the person.
(3) the rights and obligations arising from this Act the group pass
to persons who are members of the Group at the date of cancellation of the registration of the Group
on the day following the date of its cancellation, and the extent to which
apply to transactions made or adopted by individual members
the Group of. If you cannot follow these steps to transfer of rights and obligations, determine when
cancellation of the registration of the group the extent to which these rights and obligations
pass, members of the group agreement.
(4) the rights and obligations arising from this Act the group pass
the person whose membership in the group is cancelled, the day following the
date of cancellation of its membership, and to the extent that they relate to the
fulfilment made or taken by that person. If you cannot follow these steps to transition
rights and obligations, determine when you cancel your membership of this person
the extent to which these rights and obligations devolves, the Group and the
the group, whose membership is revoked, by agreement.
The payer
§ 6
the title launched
(1) the payer becomes a taxable person established in the territory of the country whose
turnover during the immediately preceding 12 consecutive
calendar months exceeds 1 000 000 Eur, with the exception of the person who
carried out only exempt transactions, without the right to deduct.
(2) the taxable person referred to in paragraph 1 are registered from the first day
second month following the month in which exceeded
turnover, if not liable under this Act before.
§ 6a
A taxable person which
and is a member of the company), in which the performance takes place with
a right to deduct the tax payer is the date on which he became liable for
any of the other shareholders, if not under this Act
the payer before
(b)) becomes a partner of the company, in which the performance takes place
entitled to a tax deduction along with the payer, the payer is the date when the
She became a partner.
§ 6b
(1) a taxable person is the payer of the date of acquisition of the property, if
shall become the property
for the purposes of the implementation of the) economic activities on the basis of the decision of the
about the privatization under the law governing the conditions for the transfer of property to the State
to other persons, or
(b)) from the payer the acquisition of the business establishment.
(2) a taxable person is liable for date conversion business
corporations in the commercial register, if this transformation
passes, or is the property of a company being acquired are transferred or distributed business
the Corporation, which was the payer.
(3) a legal person who, in change of legal form to another form
extinguished nor transferred its assets to the legal successor, the only changes
its internal legal relations and legal status of its members,
continues to be liable.
§ 6 c
(1) a taxable person established in the territory of the country that provides the services with the
the place of performance on the territory of the country, with the exception of services exempt without
the right to deduct, or that take place sending goods to
territory of the country with a place of performance on the territory of the country, through its
an establishment located outside the territory of the country is the payer of the date of the provision of such
services or the supply of the goods.
(2) the taxable person that does not have a registered office in the territory of the country and which take place
taxable supplies of goods or services with the place of performance in the
territory of the country, except for transactions in respect of which it is obliged to admit tax person,
the following transactions are provided by, or of the transactions to which it
the special arrangements for the one-stop, is the payer from the date of implementation
This taxable supply.
(3) a taxable person who is not established in the territory of the country, is not exempted
person and the place of supply of goods to another Member State, that is
dispatched or transported out of the territory by that person, or
empowered by a third person, and the person for whom it is the acquisition of goods in
another Member State is subject to tax, is liable for the delivery date of this
of the goods.
§ 6 d
A taxable person who is a member of the Group and which take place
taxable supplies of goods or services with the place of performance in the
the territory of its parts located outside the territory of the country is the payer of the date
the implementation of this performance.
section 6e
(1) the heir, which assets acquired after death of payer and that continues in the
carrying out economic activities, is the payer of the tax from the date of transition
obligations of the deceased.
(2) continuing the implementation of economic activities for the purposes of
This Act means the continuation of the business on the basis of the trade
or other permission or continuation in other economic
activities.
section 6f
(1) a taxable person with a registered office or place of business in the territory of that
takes place, or will take the performance with a right to deduct, it is
the payer of the date following the date of notification of the decision, which is
This person registered.
(2) the taxable person that does not have a seat or an establishment in the territory of the country and
that will make transactions with entitlement to deduct a point
performance in the Czech Republic, is the payer from the day following the date of notification
the decision, which is the person registered.
The identified person
§ 6 g
A taxable person who is not a payer or a legal person
non-taxable persons are identified, if in the Czech Republic
buying goods from another Member State which is subject to tax, in addition to
goods acquired by a person in the Middle under the simplified procedure for the
the supply of goods within the territory of the European Union in the form of third-party trade,
from the date of the first acquisition of this item.
§ 6 h
A taxable person with a registered office or place of business in the territory, which is not
the payer, is identified by a person from the date of the chargeable event
with place of performance on the territory of the country from a person not established in the territory of the country, if the
This is a
and the provision of services)
b) supply of goods with installation or Assembly, or
(c) the supply of goods or systems) networks.
§ 6i
A taxable person with a registered office or place of business in the territory, which is not
the payer, is identified by a person from the date of the provision of services with the place
filling in another Member State in accordance with § 9 para. 1, with the exception of the provision of
the service, which is in another Member State is exempt.
section 6j
A taxable person who is not the payer, the registered office or place in
the country, which will provide the selected service in the framework of the Special
one-stop mode is identified by a person from the date of
following the date of notification of the decision to which this person
registered.
§ 6 k
A taxable person who is not a payer or a legal person
non-taxable, that will be at home to take goods from another
the Member State referred to in paragraph 2b, are identified by persons from the date of
following the date of notification of the decision to which these persons are
registered.
§ 6 l
A taxable person with a registered office or place of business in the territory, which is not
the payer, is identified by a person from the day following the date of
notification of the decision to which that person is registered, if the
and) from a person not established in the territory of the country will receive a chargeable event with
the place of performance on the territory of the country, if it is a
1. the supply of services,
2. delivery with installation or Assembly, or
3. delivery systems or networks, or
(b)) will provide the service with the place of performance in another Member State in accordance with
§ 9 para. 1, with the exception of the provision of services in another Member
State is exempt.
Part 2
Place of performance
Section 1
The determination of the place of performance in the delivery of the goods
§ 7
The place of performance in the delivery of the goods
(1) the place of performance in the delivery of the goods, if the goods delivery is carried out
without dispatch or transport, is the place where the goods are located at the time when
the supply takes place.
(2) the place of performance in the delivery of the goods, if the goods are dispatched or
transported by the person who carries out only supplies of goods or by a person for the
the supply of goods is carried out or authorized third party, it
the place where the goods are located at the time when dispatch or transport of the goods
begins. However, if dispatch or transport of the goods begins in a third country,
the place of performance of the importation of goods and the subsequent delivery of the goods by the person
which imports of goods took place, is considered to be the Member State in which the
established the obligation to admit or pay tax on importation of goods.
(3) the supply of goods with installation or Assembly, the place of performance of the
shall be the place where the goods are installed or assembled.
(4) However, if the goods are supplied on board ships, aircraft or trains during the
transport of passengers effected within the territory of the European Union, the place of performance shall
considered the place of departure of the transport of persons. The return transport shall be deemed to
a separate carriage.
(5) for the purposes of paragraph 4 means
and the point of departure of the transport of people) the first place where people take
on the territory of the European Union,
(b) place of arrival of the transport of persons), the last place where they can get off
persons on the territory of the European Union,
(c) the carriage of persons) made on the territory of the European Union part of the transport
carried out without a stop in a third country between the place of the start and end
transport of passengers.
(6) the place of performance in the delivery of the immovable property is the place where the immovable
the thing is; in the case of the right of the building is the place where you
located land exposed to the law building.
Section 7a
The place of performance in the supply of gas, electricity, heat or cold
(1) the place of performance of the goods upon delivery systems or networks to the merchant
is the place where the trader has its registered office or where the place of business that is
These goods are shipped.
(2) a trader for the purposes of paragraph 1 shall mean a taxable person,
that buys gas, electricity, heat or cold, in particular for the purpose of
their subsequent sale and whose own consumption of such goods is
negligible.
(3) the place of performance of the goods upon delivery systems or networks to another person
than the person referred to in paragraph 1 shall be the place where the person to whom the goods are
delivered, the goods it consumes. If the person that is the goods
delivered, does not consume all of the delivered goods, the place of supply shall be deemed to
for this unused goods where this person has its registered office or where the
It has an establishment, which items delivered.
§ 8
The place of performance when sending goods
(1) the place of performance when sending goods is the place where the goods are located after
their its dispatch or transport.
(2) place of performance when sending goods is the place where the goods are located in
the time when the dispatch or transport begins, if
and the goods are not shipped) subject to excise duty and
(b) the total value of goods), that the taxable person has sent to
the Member State in which dispatch or transport of goods, net of tax
do not exceed the appropriate or immediately preceding calendar
year
1.1 140 000 Eur, if the goods are dispatched or transported from another
the territory of the Member State, or
2. the amount to be fixed by another Member State, if the goods are dispatched or
transported from a territory to another Member State.
(3) a taxable person shall send the goods, may in the case of the fulfilment of the
the conditions referred to in paragraph 2, decide that the place of performance when sending a
the goods shall be the place where the goods are sent or after termination of the
transport. In this case, is required to do so by the end of
the calendar year immediately following the calendar year in
which is as follows.
(4) the sending of the goods for the purposes of this Act, a supply of goods between
Member States, if
It is a) goods dispatched or transported from a Member State, different from the
the Member State of dispatch or transport
1. the taxable person supplying the goods or
2. the authorised third party, it
(b)) the item is shipped the person for whom the acquisition of goods in the Member State
the dispatch or transport of the goods is not subject to tax, and
(c)) is not a delivery
1. the new means of transport,
2. goods with installation or Assembly, or
3. second-hand goods, works of art, collectors ' item or
antiques, whose delivery is subject to a special scheme.
(5) the condition referred to in paragraph 4 (b). and) is considered to be fulfilled if the
the goods are dispatched or transported from a third country and imported by a person who
goods delivered to a Member State different from the Member State of their
its dispatch or transport. In this case, the Member State
dispatch or transport of the goods shall be the Member State of importation
of the goods.
Section 2
The determination of the place of performance in the provision of services
§ 9
The basic rules for determining the place of performance in the provision of services
(1) the place of performance in the provision of services to a taxable person is the place
where it has its registered office. However, if those services are provided
the establishment of the taxable person, located in a place other than where
its registered office, the place of performance is the place where the establishment is situated.
For this establishment is considered to be an organizational folder of this persons required to
Dani, that can receive and use the services, which are provided for
the need for this establishment, because it is sufficiently stable and has the appropriate
staff and technical resources.
(2) the place of performance in the provision of services to non-taxable persons is
the place where the person providing the service is established. However, if this service
provided through the establishment of the taxable person,
in a place other than where its registered office, the place of performance is the place where the
This establishment is situated.
(3) For the purposes of determining the place of performance in the provision of services per person
a taxable person shall be deemed to
and) a taxable person in respect of all services, which are
granted, even if they are granted for an activity which is not subject to
taxes,
(b)) a non-taxable legal person, who is identified by a person
or by a person registered for VAT in another Member State.
(4) the basic rule for determining the place of performance in the provision of services
referred to in paragraphs 1 and 2 shall apply, unless this Act provides otherwise.
§ 9a
The place of performance in the provision of services to a taxable person, who is registered
or place of business in a third country
For the place of performance in the provision of services to a taxable person who has
the registered office or place of business in a third country and which are registered, with the exception of
the supply of services exempted from taxes, is considered to be domestic, if
and the place of performance) is determined in accordance with § 9 para. 1 in a third country, and
(b)) for actual use or consumption occurs in the territory of the country.
§ 10
The place of performance in the provision of services related to immovable property
(1) the place of performance in the provision of services related to immovable property,
including the services of an expert, appraiser and real estate agencies, services, accommodation,
grant of rights to use immovable property and services in the preparation and
coordinating construction works, such as, in particular, the services of an architect
supervision, shall be the place where the immovable thing is located.
(2) the place of performance in the provision of services relating to the right of the building is
the place where the land is situated loaded construction law.
section 10a
The place of performance in the provision of passenger transport
The place of performance in the provision of passenger transport services is the place where the
the given section of the transport takes place.
section 10b
The place of performance in providing services in the areas of culture, arts, sports,
Science, education and entertainment
(1) the place of performance in providing services in the field of culture, the arts,
sports, science, education and entertainment is the venue of cultural, artistic,
sporting, scientific, educational, entertainment or similar actions with regard to
and the service of) admission to such action, including
services directly related with this permission, or
(b)) service related to such action, including directly related service
as well as the supply of services, the organizer of the action, the person of such optional to
Dani.
section 10 c
The place of performance in the provision of catering services
(1) the place of performance in the provision of catering services is the place where the
This service actually provided.
(2) However, if granted a catering service on board a ship or
aircraft or trains during the section of the transport of passengers effected within the territory of
The European Union, the place of performance the place of departure of the transport of persons.
(3) For the purposes of determining the place of performance in the provision of catering services
referred to in paragraph 2 means
and passenger transport Division made) on the territory of the European Union section
the transport made without a stop in a third country between the point of departure and
place of arrival of the transport of persons,
(b) the place of departure of the transport of people) instead of the first of the planned commencement
people on the territory of the European Union, where applicable after a stopover in a third country,
(c) place of arrival of the transport of people) instead of the last planned
performances of persons within the European Union, which have embarked on the territory
The European Union before any stopover in a third country.
(4) in the case of a return trip, the return leg shall be considered a separate
transport.
§ 10 d
The place of performance in the provision of lease of means of transport
(1) the place of performance in the provision of short-term hire of transport
the resource is the place where the person to whom the service is supplied, the transport
a means of actually physically takes over. Short-term lease of transport
a resource for purposes of determining the place of performance in the provision of the lease
means of transport means the continuous possession or use of the transportation
a resource for a period not exceeding 30 days and for ships not exceeding 90 days.
(2) the place of performance in the provision of short-term tenancy other than
the means of transport is a non-taxable persons the place of the service recipient
determined in accordance with the applicable legislation of the European Union directly, which
shall lay down implementing measures for directive on the common system of taxation
the added value of ^ 7e).
(3) the place of performance in the provision of short-term tenancy other than
recreational boat-taxable persons is the place where this person boat
actually physically takes on the condition that the person who provides the service,
This place has its registered office or place of business, if the service is provided
through the establishment.
(4) if the place of performance in the provision of lease of means of transport
determined in accordance with paragraphs 1 to 3
and in the Czech Republic and to the) actual use or consumption occurs in the third
the country, for the place of performance shall be treated as a third country,
(b)) in a third country and for actual use or consumption occurs in
the territory for the place of performance shall be treated as domestic.
§ 10e
The place of performance in the provision of services by an intermediary person optional to
Dani
The place of performance in the provision of services to non-taxable persons by a person
acting on behalf of and for the account of another person is the place where the place of performance
provided by the implementation.
section 10f
The place of performance in the provision of freight services person optional to
Dani
(1) the place of performance in the provision of freight services person optional
taxable is where the competent section of the transport takes place.
(2) However, if a given service the transport of goods between Member States
-taxable persons, the place of performance the place of departure of the transport.
(3) For the purposes of determining the place of performance in the provision of transport services
goods taxable persons shall mean the
and the transport of goods) between Member States, the transport of goods, if instead of
start of the shipment and the place of arrival of the transport is in the territory of two different
the Member States,
(b) the place of departure of the transport of goods), the place where transport of the goods actually
starts, regardless of distance running to the place where the goods are
located,
(c) place of arrival of the transport of goods), the place where transport of the goods actually
ends.
§ 10 g
The place of performance in the provision of services directly related to the transport of goods
and services valuing the movable material things and work on movable tangible things
-taxable persons
The place of performance in the provision of services to non-taxable persons shall be the place
where the service is actually provided as regards the
and) service directly related to the transport of goods, as is loading,
unloading, handling and similar activities,
(b)) work on the movable service material things or chattels valuation service
material things.
§ 10 h
The place of performance in the provision of services to non-taxable persons to a third country
The place of performance in the provision of services to non-taxable persons is the place
recipient of the service specified by the directly applicable European Union legislation,
laying down implementing measures for directive on the common system
value added tax ^ 7e), if that location is in a third country and
and the assignment) transfer of copyrights, patents, licences, trade
marks and similar rights,
(b)), advertising service
c) consulting, engineering, consulting, legal, accounting and other
a similar service, as well as data processing and the provision of information,
d) banking, financial and insurance services, with the exception of the lease
safety deposit boxes,
(e)) the supply of staff,
f) hiring out of movable tangible property, with the exception of means of transport,
g) provide access to the transmission or distribution system operators for gas
located in the territory of the European Union or any network to such a
system connected to the electricity system or to the network of heat
or cool and provide transport or distribution of gas, heat or
cold or the provision of transmission or distribution of electricity through
those systems or networks, including the provision of related services directly,
h) commitment to the obligations to refrain from fully or in part the implementation of
economic activity or a right referred to in points (a) to (g))).
§ 10i
The place of performance in the provision of telecommunications services, broadcasting services
and television broadcasting and electronically supplied services to the person
non-taxable
(1) the place of performance in the provision of services to non-taxable persons is the place
recipient of the service specified by the directly applicable European Union legislation,
laying down implementing measures for directive on the common system
value added tax ^ 7e), as regards the
and) telecommunications service,
(b)) radio and television broadcasting service, or
c) electronically supplied service.
(2) for the purposes of value added tax means
and telecommunications service) associated with the transmission, broadcast or
tv signals, text documents, images, sounds, or any
information via cable, radio, optical or
electromagnetic systems, including the appropriate transfer of, or the determination of
the right to use capacity for such transmission, emission or reception or
access to information networks,
(b)) by radio and television broadcasting service, consisting of
audio or audiovisual content, such as radio or
tv shows for simultaneous listening or watching on the basis
programming provided to the public through communication
Media service provider networks under his editorial responsibilities,
c) electronically supplied Service service provided by
a public data network or electronic network, with the exception of only the
communication through e-mail addresses, especially
1. the hosting of websites,
2. the supply of software and updating thereof,
3. the supply of images, text or information or disclosure of
databases,
4. the provision of music, movies or games, providing political,
cultural, artistic, sporting, scientific and entertainment broadcasts
or event, with the exception of the programs that are running radio and
television broadcasting, or
5. provision of the service learning at a distance.
section 10j
cancelled
§ 10 k
cancelled
Section 3
The determination of the place of performance in the acquisition of goods from another Member State
§ 11
The place of performance in the acquisition of goods from another Member State
(1) the place of performance in the acquisition of goods from another Member State shall
shall be the place where the goods are located after the end of his departure or
transport to the customer.
(2) the place of performance in the acquisition of goods from another Member State shall
considers that the Member State which issued the VAT identification number that
the purchaser has provided to a person registered for VAT in another Member State,
He delivers the goods, if the dispatch or transport of goods is in
Member State different from the Member State which issued the tax
identification number, and if the purchaser can prove that the acquisition
goods from another Member State is subject to VAT in the Member State
dispatch or transport of the goods. This provision is without prejudice to the
the provisions of paragraph 1.
(3) However, if the acquisition of goods from another Member State subject to
the taxes referred to in paragraph 1 in the Member State in which dispatch or transport of the
the goods subsequently then what has been subject to tax in the territory of the country, since the tax
the identifying number that the purchaser has provided to a person who supplies him with a
goods and which is registered for VAT in another Member State, it was
issued in the territory of the country, is the person to be entitled to reduce the tax base in
the territory of the tax base, of which it was paid in tax in the Member State
dispatch or transport of the goods. For a reduction in the tax base is valid
Similarly, § 42.
(4) However, where the simplified procedure is used when the delivery of the goods to another
the Member State in the form of third-party trade, for the place of performance in the
the acquisition of goods from another Member State shall be treated as provided
referred to in paragraph 1, if the person acquiring the goods made the acquisition of goods from another
Member State for the purposes of a subsequent supply of goods in the Member State
the dispatch or transport of the goods referred to in paragraph 1 and the person that
the goods were supplied in the Member State in which dispatch or transport of the
goods admitted and paid the tax as in the acquisition of goods from another
the Member State and the purchaser filed a summary report.
Section 4
Determination of the place of performance of the importation of goods
§ 12
Place of performance of the importation of goods
(1) place of performance is the importation of goods is the Member State on whose territory the
goods are located at the time when entering from a third country on the territory of the European
Union.
(2) If, however, the goods entering the territory of the European Union position
goods in temporary storage or placed in a free zone or
free warehouse, or is placed under the customs warehousing arrangements
customs warehousing, inward processing, temporary suspension system
use with full exemption from customs duties or external transit, the place of
implementation of the importation of goods, the Member State in which the goods
no longer subject to the relevant customs measures.
Part 3
Definition of performance
section 13 of the
Delivery of the goods
(1) delivery of the goods shall, for the purposes of this Act, the transfer of the right
to dispose of the goods as owner.
(2) delivery of the goods to another Member State for the purposes of this Act,
means any supply of goods which are dispatched or transported to a really
of another Member State.
(3) for the delivery of the goods shall, for the purposes of this Act shall be deemed to
and) to transfer of ownership of property for consideration on the basis of
the decision of a State body or resulting from specific legal
prescription,
(b) the supply of goods through agent) on the basis of a Commission
contract or similar type; the delivery of the goods shall be deemed to
separate supply of goods to a principal or a third party agents and
separate delivery of the goods to a third party or komisionářem komitentovi,
c) transmission of the imported goods, which is owned by a person from a third country
and after the release for free circulation is passed to the next person in the territory of the country without
the changes of ownership of the relationship,
d) abandonment by the owner for use on the basis of the contract, if it is
agreed, that the owner used the item to it, converts the ownership
on its users.
(4) for the supply of goods for consideration shall also be deemed
and the use of tangible assets) for purposes unrelated to the implementation of the
economic activities of the payer,
(b)) bringing the eligible to use ^ 74) fixed assets
created custom activities if the payer uses this property for
purposes for which it is entitled to a deduction under § 72 para. 6,
(c) a share of the settlement on the) issue of the business corporation, or a share in a
liquidation in non-monetary form in the tangible property, ^ 2)
the property or part thereof applied tax deduction,
(d)) of the dissolution of the company or of termination of membership participation
the company's free abandonment
1. goods which are the property of the partnership, ownership
another shareholder or the joint property,
2. what would a companion received upon termination of the company or upon termination of the
membership in non-monetary form in the tangible property, the ownership of
Companion or to common property,
e) insert in-kind contribution to the business of the Corporation in a tangible
assets, if the depositor, when applied in the acquisition of property or for his
part of the tax deduction, except for the insertion of tangible property that is
part of the deposit business establishment; the depositor and the purchaser in such a
the case shall be responsible for compliance with the obligation to admit to tax jointly and
severally liable,
f) delivery of packaging together with the goods in the territory of the payer, which
lists the returnable packaging together with the goods on the market), where ^ 10a reusable
This was not the same type of payer returned on the last day of the relevant
the accounting year of the payer ^ 7 d) or to the last day of the relevant
the calendar year in which the payer does not keep accounts. For the purposes of this
the law, for the same type of return packaging also considered reversible covers
with the same amount of a specific sum of money charged on delivery of the return
the packaging together with the goods. This provision shall not apply to supplies of returnable
packaging together with the goods, which could be applied the tax exemption
pursuant to section 63.
(5) the use of tangible assets for purposes unrelated to the implementation of the
economic activities of the payer for the purposes of this Act, the Permanent
the use of the assets of a payer for his personal consumption or its
employees, permanent use for purposes other than related to
the implementation of its economic activities, and the provision of business
property without payment, if the property or its part applied
a tax deduction.
(6) for the supply of goods for consideration, for the purposes of this Act, be deemed to include
the transfer of the assets of the payer to another Member State.
The relocation of assets for the purposes of this Act, the
the dispatch or transport of the assets that a payer or by an authorised third
a person out of the territory to another Member State for the purposes of the implementation of the
its economic activities in another Member State. For the delivery of goods to
another Member State of the payer for the purposes of this Act, be deemed to include
relocation of goods that have been acquired by a payer under section 16(1). 4,
from this country to another Member State.
(7) for the transfer of the assets from this country to another Member
State for the purposes of this Act, does not consider the dispatch or transport
the goods for the purposes of
and) supply of goods with installation or Assembly,
b) forwarding of goods,
(c) the supply of goods by the payer) on board ships, aircraft or trains during the
transport of passengers, referred to in § 7 para. 4,
(d)) the supply of goods liable in the Member State in which dispatch or
transport of goods, if the delivery of goods in that Member State, shall be exempt
from the amount eligible for a tax deduction,
e) exports of goods liable if the goods are placed under the export procedure,
(f) the provision of the service to the payer), involving work on the goods physically
carried out in the Member State in which the dispatch or
the carriage of goods, provided that the goods, after the completion of the work is undone
the payer to the country from which they were initially dispatched or transported,
(g)) the transitional use of goods in the Member State in which their
dispatch or transport of the goods, for the purposes of the supply of services the payer,
h) transitional use of goods for a period not exceeding 24 months on the territory of the
another Member State, in which the importation of the same goods from
third country for temporary use of the temporary importation procedure referred to
full exemption from customs duty, or
and delivery systems) or networks.
(8) for the supply of goods for the purposes of this Act, however, does not consider the
and disposal of a business establishment), if it is a tangible asset,
(b) the issue or grant of property) in non-cash form in the material
assets as compensation or settlement under a special legal
prescription, ^ 11)
(c)) the provision of a gift as part of the economic activities, if its purchase
price without tax, does not exceed $ 500, or the provision of commercial samples without
remuneration in the framework of the economic activity,
(d)) the supply of packaging that is supplied together with the goods to the buyer
for a fee, if such remuneration is directly linked to the returnable packaging and
to the buyer upon delivery of the goods is guaranteed to return this payment in full
After returning the packaging ^ 10a), or
(e)) return of packaging for free or for a fee.
§ 14
The supply of services
(1) the provision of the service for the purposes of this Act, means any
activities that are not delivering the goods. The provision of services for the purposes of
This Act also means
and loss of the intangible things,)
b) abandonment of goods to another use,
(c)) of the commencement and termination of easements,
(d)) the obligations of the commitment to refrain from an Act, or to tolerate
an act or situation.
(2) for the provision of services for the purposes of this Act, shall be deemed to
and the provision of services for remuneration) on the basis of a decision of a public body
or arising out of the special legislation,
(b) the provision of a service through agent) on the basis of
in light of the contract or of similar type; This service is
considered to be a separate supply of a service of a principal or a third party
agents and a separate supply of a service to a third party komisionářem
or komitentovi.
(3) for the provision of services for remuneration for the purposes of this Act also
shall be deemed to
and the provision of services for the purposes of) unrelated to the implementation of the
economic activities of the payer,
(b)) share of the settlement to the issue of the business corporation, or a share in a
liquidation in non-monetary form of intangible asset, in ^ 2) if
He was at the property or part thereof applied tax deduction,
(c)) the dissolution of the company or of termination of membership participation
the company's free abandonment
1. intangible assets, which is in the ownership of the partnership, to
ownership of a shareholder or the joint property,
2. what would a companion received upon termination of the company or upon termination of the
membership in non-monetary form of intangible assets in the ownership of
Companion or to common property,
(d)) insert into the in-kind contribution of a business Corporation in the Ethereal
assets, if the depositor, when applied in the acquisition of property or for his
part of the tax deduction, with the exception of the deposit business establishment; the depositor and the
in this case, the purchaser shall be responsible for compliance with the obligation to grant
tax is jointly and severally liable.
(4) for the purposes of this Act shall, for the purposes of providing the service
unrelated to the implementation of the economic activities of the payer shall mean
and the temporary use of business assets), with the exception of the fixed assets,
for the personal consumption of the payer or his employees, if the
property or its part applied tax deduction, or
(b)) the supply of services the payer without consideration for the personal consumption of the payer or
its servants or purposes other than related to the implementation of
its economic activities, if directly related adopted
the performance was a tax deduction.
(5) for the provision of services, however, for the purposes of this Act, shall not be considered
and disposal of a business establishment),
(b) the issue or grant of property) in non-cash form in the Ethereal
assets, including the provision of services, such as compensation or settlement pursuant to
a special legal regulation, ^ 11)
(c) the assignment of its own claims) the payer.
§ 15
cancelled
section 16 of the
The acquisition of goods from another Member State
(1) acquisition of goods from another Member State for the purposes of this Act,
means acquisition of the right to dispose as owner of goods from a person
registered for VAT in another Member State which is not exempted
person, if the goods are dispatched or transported from this other
Member State to Member State, different from it
and the person who carries out only) delivery of the goods,
(b)) the preparer, for the purposes of this Act, a person who
it purchases goods from another Member State, or
c) empowered to a third party.
(2) for the acquisition of goods from another Member State for the purposes of this
the law does not consider the
and) supply of goods with installation or Assembly,
(b) delivery systems) or networks
c) forwarding of goods,
(d)) the transfer assets from another Member State into the territory of the country
for the purposes referred to in § 13 para. 7,
(e) the acquisition of packaging) for consideration.
(3) If the goods are acquired for a non-taxable legal person,
which is subject to VAT, acquisitions of goods dispatched or transported from the
a third of the country and the import of goods is made by that person to the Member State
different from the Member State in which dispatch or transport of the goods,
shall be deemed for the purposes of this Act, goods are dispatched or transported from the
of the Member State in which the import goods were made. If the import is
the goods were made non-taxable legal person for which the
acquisition of goods subject to VAT, in the territory of the country, this person has the right to
reclaim taxes paid upon import of the goods, if he proves that the acquisition
This item has been subject to tax in the Member State in which the
terminated the dispatch or transport of the goods. When the refund is
shall proceed mutatis mutandis pursuant to § 82-82b.
(4) for the acquisition of goods from another Member State for the purposes of the payer
This law also considers the transfer of the goods from another Member State
the territory of the person registered for VAT in another Member State, that
It is not a liberated person and which is not the payer, for the purpose of subsequent
the supply of goods within the territory of the preparer.
(5) for the acquisition of goods from another Member State for consideration, for the purposes
This Act shall be deemed to
and transfer of the goods) the payer for the purposes of the implementation of the economic
activities in the territory of the country where the goods are dispatched or transported from another
Member State to the territory of the country, and these items were liable under the
the implementation of the economic activities in that other Member State
produced, purchased, acquired from another Member State or imported from
a third country,
(b) the goods payer) the transfer from a Member State into the territory of that
dispatched or transported from a third country and the importation of goods is effected
payer in that other Member State, and the dispatch or transport of the goods is
suspended in the territory of the
(c) the transfer of the goods) a person registered for VAT in another Member State,
that is not a liberated person and which is not established in the territory of the country, or
foreign taxable person that does not have an establishment in the territory of the
for the purposes of the implementation of the economic activities in the territory of the country, if it is
the goods are dispatched or transported from a Member State into the territory of the country,
(d) the allocation of the goods) from one Member State to another to the armed forces
another Member State which is a member of the North Atlantic
the Treaty, for their use or the use of civilian personnel who
It is, if the goods were not subject to tax in the Member State
allocates the goods if imports of such goods is not exempted from the
the tax.
§ 17
A simplified procedure for the supply of goods within the territory of the European Union in the form of
third-party trade
(1) the three party shop is a shop that closed three persons
VAT-registered in three different Member States and subject to
trade is the supply of the same goods between these three people with the fact that the goods
are directly dispatched or transported from a Member State of the seller to
the Member State of the buyer.
(2) the seller shall for the purposes of third-party trade means a person
registered for VAT in the Member State in which dispatch or transport of the
the goods, which is not a liberated person.
(3) the buyer shall for the purposes of third-party trade means a person
registered for VAT in the Member State in which dispatch or transport of the
the goods, which buys goods from the Middle person.
(4) the Middle person, for the purposes of third-party trade means a person
registered for VAT in a Member State different from the Member State
the seller and the purchaser, the Member State which
and it is not a liberated person)
(b)) purchases the goods from the seller the buyer in a Member State with a view to
subsequent delivery of the goods to the buyer in that Member State.
(5) the application of a simplified procedure for the ' trialogue ' trade must not be
the Middle person registered for VAT in the Member State of the buyer and
applying the exemption when acquiring goods in that Member State,
under the conditions laid down by that Member State.
(6) acquisition of goods from another Member State, which is carried out
the Middle person in the territory of the country, in the use of the simplified procedure in the
' trialogue ' trade is exempt under these conditions
and) acquisition of goods from another Member State is carried out Middle
a person who is not a payer or identified person, but is a person
registered for tax in another Member State,
(b)), the acquisition of goods from another Member State is carried out Middle
person for the purposes of a subsequent supply of goods in the territory of the
(c) goods acquired by a person in the middle) are directly dispatched or transported from a
the seller into the territory of a Member State and designed for the buyer,
for whom the Middle person of the subsequent supply of goods takes place,
(d)) of the payer or the buyer is identified, the person
(e) the buyer is obliged to admit) the tax on the supply of goods effected
the Middle person as in the acquisition of goods from another Member State.
(7) the Middle person who is the person registered for tax in another
Member State and takes the goods from another Member State, and delivers the goods
the buyer, who is the payer or identified person, is when you use
the simplified procedure in the ' trialogue ' trade required to
and to meet the conditions referred to in paragraph) 6 for application of the exemption
When the acquisition of goods from another Member State in the territory of the country, made
(b)) to notify the same tax identification number to the seller and bring them
on the tax document for the buyer,
(c)) expose the buyer an invoice stating that this is a
third-party trade.
(8) the buyer is obliged to notify the Middle person tax identification
the number that has been assigned to the buyer in the territory of the country, and to grant tax
the basis of the tax document issued by the Middle person, as well as in the
acquisition of goods from another Member State.
section 18
cancelled
§ 19
Supply and acquisition of new means of transport within the territory of the European
Union
(1) Payer that is supplied for consideration new means of transport to another
of a Member State to a person registered for VAT in another Member State,
carries out transactions exempt with a right to deduct.
(2) the date of first entry into service of new vehicles
ships and aircraft manufacturer means the day of delivery to the first purchaser or
the owner or the first day on which the purchaser or owner is entitled to with
means to dispose of, and the day that occurs before or
day, when the means of transport used by the manufacturer for the demonstration.
In a day of first entry into service of motor vehicles on the road
shall be the date when the vehicle was registered to operate in the State of the manufacturer,
or a day when there was an obligation to this vehicle in the State of the manufacturer
to register, and it was the day that occurs earlier. If there is no obligation to
the vehicle register in the State of the manufacturer, the date of first entry into
operation of the day, when the vehicle was transported by the purchaser or its owner,
or the date of delivery to the purchaser or its owner or the date when the buyer
or the owner could dispose of him, and it was the day that occurs before the
or a day when the land motor vehicle was used for demonstration
purposes. If the date of the first entry into service of the following set,
It is considered to be the date of putting into operation the day has been exposed to
proof of sale.
(3) of the Bill that takes a new means of transport for remuneration from the person
registered for VAT in another Member State, the acquisition of goods is effected by
from another Member State.
(4) the payer, which supplies for consideration new means of transport to another
of a Member State to a person who is not a taxable person registered in another
Member State, it carries out transactions exempt with a right to
tax deduction, the new means of transport if it is moved to another
the Member State and the payer together with the preparer shall provide a locally
reporting to the competent tax authorities for the supply of new means of transport
to another Member State within the time limit for the submission of tax returns, to
which attaches a copy of the issued invoice. Delivery of the new
means of transport to another Member State to a person who is not
a person registered for VAT in another Member State, the payer does not refer to the
the summary report. The Bill that takes the new transport for remuneration
a resource from another Member State by a person who is not a person
registered for tax in another Member State carries out the acquisition of
goods from another Member State which is subject to tax in the territory of the country, and to
tax return must include reports on the acquisition of new
means of transport and a copy of the tax document issued to him
supplier.
(5) a person who is not liable for, and, occasionally, supplies a new means
a resource that is transferred to another Member State, shall be deemed to
a person entitled to exercise the right to deduct the tax paid
While the acquisition of new means of transport at the transaction price or when
importation or acquisition of another Member State, up to a maximum
the amount of the tax that would be payable by the payer, if delivery has been
chargeable in the territory of the country. This person is entitled to make a claim
a tax deduction for their locally competent tax administrator in the tax
return to which attaches a copy of tax receipt, and message
the supply of new means of transport shall submit a tax return within 10 days
from the date of delivery of the new means of transport to another Member State;
This time limit cannot be extended. If the right to deduct shall not apply in
This tax return or, on request, the tax authority does not provide
the information necessary for a proper determination of the right to deduct her
the claim expires.
(6) a person who is not liable for, and takes in the territory of the new transport
a resource from another Member State, which will be registered to operate in
the territory is required to submit a tax return to which it attaches
a copy of the tax receipt, acquisition of new means of transport
within 10 days from the date of acquisition; This time limit cannot be extended. On the basis of
This tax return tax to be levied, the amount of tax that is
issuing the person obliged to pay the locally competent tax administrators 25
days from the date on which the tax was levied. The beneficiary of the tax administrator
privileges and immunities in the acquisition of new means of transport from another
the Member State shall issue a certificate of exemption, if it is taken
new means of transport within the quantitative limits set out in section
80.
(7) a person who acquires a new means of transport from another Member
the State, which will be registered in the registry of road motor vehicles,
can prior to filing a tax return to report the acquisition of new
motor vehicle and pay a deposit in the amount of tax on the acquisition of new
means of transport, which settles in the subsequently filed tax
a confession. To report on the acquisition of a new motor vehicle is required to
attach a copy of the tax document issued by a vendor to it from another
of a Member State. Advance payment of the tax authorities at the request of the maker
will confirm.
(8) when the supply of new means of transport to another Member State
must be on a tax document provided an indication that this is a new transport
resource and data confirming this fact.
section 20
Imports of goods
(1) the importation of goods for the purposes of this Act, means any entry of goods from a third
the country on the territory of the European Union.
(2) the importation of goods for the purposes of this Act, shall be deemed to also return
the goods, which is after the previous location in the free zone or
free warehouse located in the territory of the country is returned to the home country.
For the return of the goods to the territory of the country does not constitute a supply of goods to another
Member State pursuant to § 64 directly from a free warehouse or free
zone and the export of goods in accordance with § 66 directly from a free warehouse or
free zone.
(3) the importation of goods for the purposes of this Act, be deemed to include the entry of goods
on the territory of the European Union of the territories in accordance with § 3 (1). 2. For imports of such goods
the customs authority shall proceed as though it were imports from third
of the country.
Part 4
The implementation of the performance and the emergence of the obligations of the tax admit it or pay
section 21
The chargeable event and the obligation to admit tax upon delivery
of goods and services
(1) the tax payer is obliged to admit to the date of the taxable
performance or on the date of receipt of the payment, and that to date, which occurs
earlier, unless the law provides otherwise. The payer of the tax indicated in the tax return
for the tax period in which he was required to disclose tax.
(2) the supply of goods, the chargeable event be deemed to occur
and) date of delivery pursuant to § 13 para. 1 at the sale under a purchase contract,
b) on the date in the other cases,
(c)) date of impact when auctioning the goods at public auction under a special
legislation. ^ 16), or
(d)) on the date of abandonment of goods to use pursuant to § 13 para. 3 (b). (d)).
(3) when the supply of immovable property shall be considered a chargeable event
effected on the date of transfer of immovable property to the transferee to the use of or the date of
delivery notification, which is the date of entry of the change of ownership
rights, on the day which occurs earlier. When letting of immovable property
to use pursuant to § 13 para. 3 (b). (d)) shall be considered a chargeable event
made on the date of grant, of the immovable property to use.
(4) the supply of services shall be deemed to occur a chargeable event
and on the date of grant or) on the date of the tax document with
the exception of the payment or the payment calendar or document received
payment by the date that occurs before the
(b)) on the date specified in the contract that occurs to the loss of the intangible things
or abandonment of goods to another use; If the agreed method of determining
remuneration and that date is not known, the amount of the chargeable event
be deemed to occur on the date of receipt of payment.
(5) in other cases, the chargeable event shall be deemed to occur
and the day of the taking of the work or) its constituent parts when taxable transactions
Community under the contract work,
(b) the date of the reading) measuring device, where applicable, on the date of the finding of the actual
power supply of heat, cold, electricity, gas, water, removal of
waste water treatment and telecommunications services, transportation and distribution of gas
or when the transmission and distribution of electricity,
(c) the use of the asset or) the date of use of the service when you use tangible
assets or the provision of the service for purposes unrelated to the implementation of the
economic activities of the payer,
(d)) date of entry into State eligible to use ^ 74) in the performance of a defined
in § 13 para. 4 (b). (b)),
(e)) the date on which occurs the loss of ownership of non-financial
deposit, or other rights of this deposit, when you insert a property
deposit in non-monetary form, with the exception of immovable property, when the proceeds
in accordance with paragraph 3,
(f)) the date on which occurs the loss of ownership rights, or
other rights to the property, making the issue the share settlement
the business corporation or a share in the surplus upon liquidation, except for
real estate property, when the proceeds referred to in paragraph 3,
g) the date of delivery to a third party, and that both the principal and the agent,
where appropriate, the date of delivery by a third party, on delivery of the goods on the basis of
in light of the contract or of similar type, or
(h)) on the day of supply of services to a third party, and that both the principal and
the agent, where applicable, the date of the provision of services by a third party,
the provision of services pursuant to a contract or
of a similar type.
(6) the taxable transaction effected through sales
slot machines, or other similar devices placed in motion
coins, banknotes, stamps, or other means of payment
for the money, and in cases where the consideration for the taxable transactions
payment is effected by means of substitute money, shall be deemed to
on the day when the payer made cuts the money or means of payment
replacing the money from the device or other method detects the amount of turnover.
(7) for taxable supply pursuant to § 13 para. 4 (b). (f)), an obligation arises
admit to tax at the date of its implementation. The chargeable event shall be deemed to
made on the last day of the accounting period of the payer or
the last day of the calendar year in which the payer does not keep accounts,
the conditions specified in § 13 para. 4 (b). (f)).
(8) Partial discharge means a taxable supply, which according to the contract
takes place within the designated range, and in the agreed time limits, and is not
a total of the transactions to which the contract is concluded. Partial performance shall
be deemed to occur on the date specified in the contract. In partial fulfilment of the
carried out under the contract for work shall be considered a chargeable event
i made the date referred to in paragraph 5 (b). and), and the date of implementation
the chargeable event is the day that occurs earlier.
(9) in the case of repeated performance shall be deemed to have been made a chargeable event
no later than the last day of the tax year. By repeatedly filling
means of implementation of the agreed time limits on taxable transactions during
of the reporting period, with the contract, it is the performance of the goods
of the same type that is substitutable with each other or with the same
nature.
(10) for the determination of the date of actual performance in transactions which are exempt
paragraphs 2 to 9 shall apply mutatis mutandis. For the lease of immovable property exempt
without the right to deduct shall be deemed to have been made implementation
no later than the last day of each calendar year.
section 22
The implementation of the performance and the obligation to admit tax upon delivery of the goods to another
the Member State of
(1) a tax on the output of the supply of goods to another Member State to which
does not apply exemptions with deductibility of the VAT tax payer is
must admit, at the date of the chargeable event or on the date of
receipt of the payment, and that to date, whichever occurs first.
(2) the date of the chargeable event is the supply of goods to another
the Member State referred to in paragraph 1 shall be determined in accordance with section 21. Tax payer is
must indicate in their tax returns for the tax period, when he was
required to disclose tax.
(3) the supply of goods to another Member State, subject to
exemptions with deductibility of the VAT tax, there is an obligation to admit
the completion of the delivery on the 15th day of the month following the
the month in which the goods were dispatched or transported to another Member
State. However, if the tax receipt was issued before the 15th day of
of the month following the month in which the goods were dispatched or
transported to another Member State, the payer is required to admit
the completion of the delivery at the date of issuing the tax document.
(4) the supply of goods to another Member State in accordance with paragraph 3 is the payer
must indicate in their tax returns for the tax period in which he
was obliged to admit the delivery of goods to another Member State.
Article 23 of the
The implementation of the performance and the obligation to admit or pay tax on imports
goods
(1) the taxable transaction is carried out and the obligation to admit or pay
tax on importation of goods arises ^ 19a)
and the placing of the goods under the customs) mode to circulate freely,
(b)) the release of goods under a customs procedure inward processing in the
the drawback system,
(c)) the release of goods under a customs mode of temporary admission with partial
relief from import duties,
d) illegal import of goods,
e) consumption or use of the goods in a free zone or a free
warehouse under conditions other than those provided for by the customs legislation,
(f)) violation of the conditions arising from temporary storage of the goods,
g) breach of the conditions laid down for the customs procedure under which it was
imported goods, or
h) detention of the goods from customs supervision.
(2) the obligation to pay the tax on importation of goods also begins on the day
decision of the customs authority for the return of goods from a free zone, or
free warehouse in the country back to the country.
(3) if the payer by decision of the Office of goods according to the
paragraph 1 (b). and), (b)) or (c)), the payer is required to admit to tax in
the tax return for the tax year in which the goods were to
scheme concerned released.
(4) if the payer by decision of the Office of goods according to the
paragraph 1 (b). (c)), the payer is required to grant a tax that would
been charged when the goods into free circulation at the time of importation
of the goods.
(5) If a breach of the conditions for exemption provided for in § 71 g, it is
the payer shall be obliged to grant a tax in the tax return for the tax year in
where the goods were released for free circulation.
(6) If a person who is not the payer, by decision of the Office of the goods
released pursuant to paragraph 1. (c)), that person is obliged to pay the
in the amount of tax that would be levied on release of the goods for free
circulation at the time of importation of the goods.
(7) the payer has fulfilled an obligation to admit the tax on importation of goods if the tax
paid to the Customs Office, in accordance with this act as a taxable person
to pay the tax.
section 24
The chargeable event and the obligation to admit tax when providing
services by a person not being in the Czech Republic
(1) the obligation to admit the VAT on the supply of services with a place of performance in the
non-established within the territory of the country by the payer or the identified arises
the person to whom the service is provided, on the date of implementation of the taxable
of performance or at the date of granting of the payment, and that to date, which occurs
previously.
(2) the taxable supply is deemed to have been effected on the date of the provision of services
referred to in paragraph 1. In the cases referred to in § 21 para. 4 (b). (b)) and in paragraph 21 of the
paragraph. 5 to 9 are the chargeable event be deemed to occur on the date specified
in these provisions.
(3) if the person is not in the territory of the provided service with a place
performance in the country according to § 9 para. 1 for a period of longer than 12 calendar
months and during this time there will be provision of remuneration, it shall be considered
performance have been made not later than the last day of each calendar
of the year.
(4) the provisions of paragraphs 1 to 3 shall apply mutatis mutandis also apply to the supply of goods with
installation or Assembly and delivery systems or networks.
§ 24a
The implementation of the performance and the obligation to admit the provision of services with the place
performance outside the territory of the
(1) the supply of services with a place of performance out of the territory is acquired at the date of
implementation of performance or on the date of receipt of the payment, and that to date
whichever is the earlier,
and the obligation to admit to the payer) the completion of the implementation,
(b) the obligation to admit the person identified) realize this fulfilment when
the supply of services with a place of performance in another Member State pursuant to § 9
paragraph. 1, with the exception of the provision of services that is exempt from tax.
(2) performance shall be deemed effected on the date of the provision of services referred to in
of paragraph 1. In the cases referred to in § 21 para. 4 (b). (b)) and in section 21 para. 5 to
9 the taxable event be deemed to occur on the date specified in these
provisions.
(3) if the service is with a place of performance out of the territory referred to in § 9 para. 1, for
which the payer or identified by the person required to submit summary
reporting under section 102 paragraph. 1 (b). (d)), provided for a period of more than 12
calendar months and during this period, to accept the payment,
the performance shall be deemed to have been made not later than the last day of each
of the calendar year.
(4) the provisions of paragraphs 1 to 3 shall apply mutatis mutandis also apply to the supply of goods with
installation or Assembly, delivery systems or networks with the place
filling out of the territory.
§ 25
The chargeable event and the obligation to admit tax when acquiring
goods from another Member State
(1) upon acquisition of goods from another Member State, the place of performance in the
the Czech Republic produces the payer or identified person required to disclose tax
on the 15th day of the month following the month in which the goods were
in 1794. However, if the tax receipt was issued before the 15th day of
of the month following the month in which the goods were acquired, the
payer or identified person required to disclose tax at the date of issue
tax document.
(2) for the acquisition of goods from another Member State pursuant to § 16 para. 4 and 5
This creates an obligation to admit the tax payers on the date of transfer of the goods to the country.
(3) acquisition of goods from another Member State shall be deemed to occur
the date on which it would be implemented when the chargeable event, delivery of the goods
pursuant to § 21. The acquisition of goods from another Member State pursuant to § 16 para. 4
and (5) shall be considered to have been effected on the date of transfer of the goods to the country.
Part 5
Tax documents
Section 1
General provisions on tax documents
section 26
Tax document
(1) a tax document is a document that meets the conditions laid down in
This Act.
(2) a document may be physical or electronic form.
(3) a tax document has an electronic form, if it is exposed to and
received electronically. With the use of a tax document in electronic form
the person must agree, for which the performance takes place.
(4) for the accuracy of the information on the tax document and for its exposure in
the prescribed time limit, the person who always corresponds to the performance takes place.
Section 2
Issuance of tax documents
section 27 of the
Determine the rules for the issuance of tax documents
(1) the issuance of tax documents on delivery of goods or the provision of
services subject to the rules of the Member State in which the place of performance.
(2) the issuance of tax documents shall be subject to the rules of the Member State in
where the taxable person that performance takes place, the seat or
place of business, if the implementation is carried out through this facility,
If the place of performance
and) in a Member State different from the Member State in which the person
taxable, that performance takes place, the seat or place of business, if the
transactions carried out through the establishment and, if the person
mandatory grant tax is the person for which the performance takes place, and this
the person was not empowered to issue the tax document, or
(b)) in a third country.
section 28
The rules for the issuance of tax documents within the territory of
(1) the payer is required to issue a tax receipt in the case of
and) the supply of goods or services to a taxable person, or
a non-taxable legal person, with the exception of transactions exempted from
without the right to deduct,
b) forwarding of goods into the territory, with a place of performance on the territory of the
(c)) the supply of goods to another Member State, subject to
exemptions with deductibility of the VAT tax
(d) adoption of remuneration if) before the transaction referred to in point (a)), or
(b) the obligation to admit tax) or the realisation of the performance at the date of grant
receipt of the payment, or
(e) implementation of the performance) according to § 13 para. 4, with the exception of § 13 para. 4 (b).
(c)), and (d)), or according to § 14 para. 3, with the exception of § 14 para. 3 (b). (c)), and
(d)).
(2) a taxable person is required to issue a tax receipt in the case of
and implementation of performance for) a taxable person or a legal person
non-taxable, if the place of performance in the Member State in which it does not have
a taxable person which performance takes place, the seat or in which
unit does not have a place of business through which the performance of the
carried out in respect of
1. the supply of services,
2. delivery with installation or Assembly, or
3. delivery systems or networks
(b)) the supply of services or delivery of goods with installation or Assembly for
a taxable person or non-taxable legal person, if it is
the place of performance in a third country, or
(c) the remuneration, if) the receipt before carrying out a transaction referred to in point (a)), or
(b) the obligation to admit tax) or the realisation of the performance at the date of grant
receipt of the payment.
(3) a public authority or auctioneer shall instead of payer
post tax document during the auction of the assets of the payer or
sold outside the auction, by analogy with paragraph 1 (b). a), and
to provide a tax receipt this payer.
(4) the tax receipt shall be issued within 15 days from the date on which it was founded
the obligation to admit or confess the realisation of the tax benefits.
(5) the tax receipt shall be issued within 15 days from the end of the calendar
the month in which
and) took place the delivery of goods to another Member State to which the
exempt with a right to deduct,
(b)) took place of supply of services, the supply of goods with the installation or
Assembly, or delivery systems or networks for the person liable to
taxable or non-taxable legal person, if the place of performance in the
the Member State in which the taxable person does not have that performance
takes place, the seat or place of business in which it does not have a convenient,
through which that performance is carried out,
(c)) took place of supply of services or delivery of goods with the installation or
installation for the taxable person, or legal entity to the optional
Dani, if the place of performance in a third country, or
(d) remuneration) was adopted, if prior to the transactions referred to in points (b))
or (c) an obligation to expose) was formed as a result of the adoption of a tax document
remuneration.
(6) a taxable person may, in writing, to issue the tax document
to empower the person for which the performance takes place or a third person.
If the authorization is granted by electronic means, must be signed by a recognized
an electronic signature.
Section 3
Elements of tax documents
section 29
Particulars of a tax document
(1) a document must contain the following information:
and the designation of the person) carried out transactions
(b)) tax identification number of the person who effected transactions
(c) the designation of the person), for which the performance takes place,
(d)) tax identification number the person for which the performance takes place,
(e) the registration number of the tax document),
f) range and the subject of performance,
(g) the date of issue of the tax document),
h) day of filling or the date of acceptance of remuneration, if, before the
implementation of the performance of the obligation at the date of adoption of the established remuneration admit tax
or admit the realisation of the implementation, if different from the date of
tax document,
I) the unit price exclusive of tax and discount, unless included in the unit
the price,
j) tax base,
k) tax rate
l) the amount of tax; This tax shall be indicated in the Czech currency.
(2) a document shall also include the following information:
and reference to the relevant provisions) of this Act, the provisions of the
The European Union or other indication indicating that the transaction is tax
exempt if it is exempt from the tax,
(b) "issued by the customer"), if the person to whom the performance of the
carried, authorised to issue the tax receipt,
(c)) "tax will take customer", if the person liable to admit the person for tax
that is fulfilling.
(3) a document may not contain the following information:
and the tax identification number of the person), for which the performance takes place,
If it is not assigned,
(b)), the unit price exclusive of tax and discount, unless included in the unit
When was the obligation to admit or confess the realisation of
the performance on the day of receipt of payment,
c) tax rate and the amount of tax
1. in the case of exempt transactions, or
2. If a person liable to admit tax is the person for whom the performance of
carried out.
(4) the designation for the purposes of tax documents means
and the business name or name),
(b) the amendment to the name and)
(c)) is situated.
section 29a
Particulars of a tax document group
(1) If a tax receipt is issued in the case of transactions carried out
the group, the document must be entered in the tax instead of the description of the group that
the performance takes place, the designation member of the group that carried out the performance.
(2) If a tax receipt is issued in the case of transactions carried out for the
the group, the document must be entered in the tax, instead of the category name, for
the performance takes place, the designation of a group member, for which the
the performance takes place.
Section 4
A simplified VAT invoice
section 30
The simplified tax document issuance
(1) a tax receipt can be issued as a simplified VAT invoice, if
the overall amount for the implementation of the tax document is not more than $ 10,000.
(2) a tax receipt cannot be issued as a simplified invoice in the
the case of the
and delivery of the goods) to another Member State, subject to
exemptions with deductibility of the VAT tax
b) forwarding of goods into the territory, with a place of performance on the territory of the
(c)), for which the implementation performance is under no obligation to admit the person for whom tax
performance takes place, or
(d)) the sale of goods subject to excise duties on tobacco
products, other than the fixed prices for the final consumer.
section 30a
The elements of the simplified tax document
(1) the simplified tax document may not contain
and designation of the person), for which the performance takes place,
(b) the VAT identification number of the person), for which the performance takes place,
(c)), the unit price exclusive of tax and discount, unless included in the unit
the price,
(d)) tax base,
e) amount of tax.
(2) does not include a simplified tax receipt must contain the amount of tax
the amount that the person who received the performance takes place, or to obtain
for the filling by total.
Section 5
Special tax documents
section 31
Payment schedule
The schedule is the tax document, if
and) contains particulars of a tax document and
(b)) forms part of the rental agreement or in these contracts
explicitly referenced.
§ 31a
Payment schedule
(1) a payment schedule is the tax document, if
and) contains particulars of a tax document
(b)) the person for whom the taxable transaction is carried out, provides the payment
before the chargeable event and the
(c)) is given a breakdown of the payments on a predetermined period.
(2) a payment schedule does not have to include the day of the performance or the day
receipt of the payment.
Section 31b
Summary tax receipt
(1) a taxable person who carries out only a few independent services
for the same person, may issue in these several independent services
Summary tax receipt.
(2) the summary tax receipt shall be issued within 15 days from the end of the calendar
the month in which
and the first performance took place) listed on this general tax
the document, or
(b)) was adopted the first consideration on this general tax
the document, if the obligation to post a tax document was created as a result of
receipt of the payment.
(3) the information common to all individual transactions can be in the aggregate
tax document listed only once.
(4) for each separate supply must be specifically provided the following information:
and the day of the performance or) date of receipt of payment, depending on which
whichever is the earlier,
(b)) the unit price exclusive of tax and discount, unless included in the unit
the price,
(c)) the tax base,
(d)), the tax rate and
(e) the amount of tax).
§ 32
Proof of use
(1) proof of use is the tax document issued in the case of transactions referred to in
§ 13 para. 4 (b). a), b) and (f)) or according to § 14 para. 3 (b). and).
(2) in the proof of use shall also indicate the purpose of the communication.
section 32a
Confirmation when bidding and when you sell outside of the auction
A certificate issued by the payer of the assets during the auction, or when its
sales outside auction is a tax document if it contains
and the particulars of a tax document), and
(b)) a statement that it is a sale through persons designated to
the sale of the assets of the payer.
Section 6
Tax documents for imports and exports of goods
§ 33
Tax document upon import
(1) the tax on importation of goods into the territory of the country shall be deemed to
and the decision on the release of the goods) under a customs procedure, on which it was founded
obligation to acknowledge or pay a tax, or
(b)) other decisions on assessed tax issued by the Customs Office, if the tax is
has been paid.
(2) A tax receipt when you return items back to the territory of the country shall be deemed to
the decision on the assessed tax issued by the Customs Office, if the tax is
has been paid.
§ 33a
Tax document during export
A tax receipt for the export of goods shall be deemed to
and the decision of the customs authority to) the export of goods to a third country, which is
the Customs Office of exit of the goods has been confirmed from the territory of the European Union, or
(b) the decision of the customs authority of) placing of goods in a free zone, or
free warehouse in the country.
Section 7
Provide assurance as to the origin, the integrity of the content and readability
tax documents
§ 34
the title launched
(1) for tax receipt must be from the moment of issue to the end
the period laid down for its retention is ensured
and the credibility of its origin)
(b)) the integrity of its content and
(c)) its readability.
(2) for the purposes of this Act, means the
and credibility of origin) the fact that the identity of the person is guaranteed
the performance takes place or which legitimately issued a tax receipt,
(b) the integrity of the content), the fact that the content of the tax document
required under this Act has not changed,
c) clarity, the fact that it is possible to get acquainted with the content of the tax
the document directly or through a technical device.
(3) Provide assurance as to the origin of a tax document, the integrity of its
content and readability can be achieved through control
mechanisms of the processes generating a reliable link between the tax
document and the implementation.
(4) the authenticity of the origin of a tax document in electronic form and
the integrity of its content can be used in addition to the control mechanisms of the processes
ensure also
and) recognized electronic signature,
(b)), or a recognized electronic marker
(c) the electronic exchange of information) (EDI) ^ 21) If this agreement
the Exchange provides for the use of procedures guaranteeing the authenticity of the origin and
integrity of the content.
Section 8
The retention of tax documents
§ 35
General provisions on the retention of tax documents
(1) the obligation to keep the fiscal documents has a store of which the person is
taxable, that
and a tax receipt issued) or on whose behalf the tax document
exposed to in terms of tax documents for completed transactions, or
(b)) has its registered office or place of business in the territory of the country, and that is the payer or
identified by the person in respect of tax documents for all the transactions
taken in relation to the registered office or place in the country.
(2) tax documents shall be kept for a period of 10 years from the end of the tax
the period in which the performance took place.
(3) Store the registered office or place in the Czech Republic is obliged to
keep tax documents in the territory of the country. This does not apply if the stores
in a manner allowing continuous remote access.
(4) if the store of their seat or establishment in the national territory shall be obliged to
prior notice to the tax administration of the place of storage of tax documents in
If that place is not in the territory of the country.
(5) the store is obliged at the request of tax authorities to ensure the Czech translation
the tax document issued in a foreign language.
section 35a
Electronic storage of tax documents
(1) tax document can be converted from paper form into electronic and
on the contrary.
(2) a tax document can be stored electronically via
electronic means for processing and storage of data.
(3) when the retention of tax documents via electronic
resources must also be electronically stored data, guaranteeing
authenticity of the origin of tax documents and integrity of their content.
(4) If the store must keep tax documents through
electronic means guaranteeing continuous remote access to
stored data, it is obliged to provide for the tax administrator shall promptly
access to these documents, the ability to download them and use them as
about
and tax documents held) by a taxable person, who is registered
or establishment in the national territory, or
(b)) tax documents for completed transactions with place of performance on the territory of the country
held by a taxable person who does not have a registered office or place of business in the
territory of the country.
Part 6
The tax base and tax calculation, fix the tax base and fix the amount of taxes,
adjusted tax document
section 36
Tax base
(1) the tax base is everything as the consideration obtained or to be obtained by the payer
for taxable sales, including the amount to cover consumer
taxes from a person, for which the chargeable event shall occur, or from
the third person without a chargeable event for this tax.
(2) the taxable amount in the case of acceptance of the payment before
the chargeable event is the amount of remuneration received, less tax.
(3) the tax base also includes
and) other taxes, fees or other similar pecuniary performance,
(b) subsidies to the price)
c) incidental expenses that are charged by the person for whom it is
chargeable event, takes place in its implementation,
(d) the provision of services) when the material is directly related to the service provided
the service,
(e)) in the provision of construction and installation work associated with the construction,
by changing the finished structure, or in connection with the repair of the building,
construction, materials, machinery and equipment, which are in the works as her
part of the installation and construction works to incorporate or zamontují.
(4) for incidental expenses, for the purposes of the tax base, in particular, shall be considered as
the cost of packing, transport and insurance.
(5) the tax base shall be reduced by a discount from prices, if it is granted at the date of
of the chargeable event. In the tax base, the difference
from the rounding of amount of tax for taxable supply in a manner pursuant to § 37
paragraph. 1.
(6) the taxable amount in the case that this is a
and the delivery of goods) in accordance with § 13 para. 4 (b). a) to (e)), para. 5, para. 6 and
According to § 16 para. 5, the price of the goods or the price of the like goods, for which the
It was possible to buy goods at the date of the chargeable event, and
If such a price could not be determined, the amount of the total cost incurred on the
delivery of the goods at the date of the chargeable event,
(b) the provision of services under section) 14. 3 and 4, the amount of the total cost
incurred for the provision of service to the date of the taxable
the performance.
(7) If, after the implementation of price stipulates total made or the value of,
that includes the delivery of goods or the provision of services with different rates
taxes, or tax exempt, the tax base for each
taxable transactions down proportionally corresponding to the ratio of the prices of
designated in accordance with the legislation governing the valuation of assets
individual services to a total of the designated prices.
the total cost or value is deemed to be an amount that includes tax.
(8) if the required valuation opinion more experts
It shall apply to determine the ratio of prices price of opinion is the price
the highest, which is considered to be at a price that includes the tax.
(9) the delivery of the applicable taxable amount in coins that are for collectors
purposes, sold at a price higher than their nominal value, or in
a price higher than the conversion of their nominal value of the currency is
the difference between the price at which they are sold, and their nominal
the value of the. This difference is considered to be an amount that includes the tax. If they are
sold at a price lower than their nominal value, or for the price
less than the conversion of their nominal value to the Czech currency,
the taxable amount is zero.
(10) in the case of taxable supply pursuant to § 13 para. 4 (b). (g)), the taxable amount
the monetary amount for which the payer reversible cover which is supplied together with the
goods, supplies, tax free. The taxable amount is the amount of money in
If reusable is supplied by the payer together with the goods free of charge,
If the law does not provide otherwise. If the payer is supplied in the territory of the
returnable packaging of the same type together with the goods to all its customers
free of charge, the taxable amount of a monetary amount for which the packaging is the same
the type of payer acquired, less tax. In the case that the amount of money is not
known, the taxable amount is the price of the same type of packaging determined in accordance with
the legislation governing the valuation of assets. The total tax base for the
returnable packaging of the same type, which determines the tax is calculated as a
the difference between the total number of returnable packaging of the same kind supplied
liable for all of its customers during the relevant accounting period or
the calendar year in which the payer does not keep accounts, and
the total number of returnable packaging of the same type that were this payer
returned during the relevant accounting period ^ 7 d) or during the
the calendar year in which the payer does not keep accounts,
the difference is multiplied with the amount for the same type of reusable
supplied in the territory of the country together with the goods, determined in accordance with this
provisions. In the event that the total number of returnable packaging of the same type
supplied by the payer to all of its customers during the relevant financial
period or the calendar year for the payer who does not
accounting, is lower than the total number of returnable packaging of the same type,
that have been returned to the payer during the relevant accounting period ^ 7 d)
or during the calendar year for the payer who does not
accounting, tax base and the relevant tax placed on the tax document
issued pursuant to § 32 para. 1 with a negative sign. In the same way
negative tax base and tax into account, even in a tax return under section 101.
(11) in the tax base, does not include the amount you received from the payer
other persons on payment of the amounts incurred in the name and on behalf of the other
of the person. The condition is that the amount received does not exceed the amount paid for the
another person and the payer's performance of another person shall not apply
the right to deduct.
§ 36a
Tax base in special cases
(1) the taxable amount is the usual price, exclusive of tax, designed on the date of implementation
taxable supply if the chargeable event shall occur for the person
referred to in paragraph 3, and if the consideration for the taxable supply
and for less than the usual) and the person for whom the taxable supply
implemented, shall not be entitled to a tax deduction, or does not have the right to deduct
in full, or
(b) higher than usual price) and the payer who has carried out the taxable transaction,
is obliged to cancel the right of deduction under section 76 para. 1.
(2) the value of the transactions exempted from VAT without the right to deduct is
the price of the usual designated at the date of its implementation, if the performance of the implemented
for a person referred to in paragraph 3 and, where remuneration is lower than that of the usual and
the payer who has carried out transactions exempt without repayment
tax deduction, is obliged to cancel the right of deduction under section 76 para.
1.
(3) the persons covered by paragraphs 1 and 2, are
and the people associated capital) under section 5a paragraph 2. 3, with the amount of the share
represents at least 25% of the capital or 25% of voting rights
These people,
(b) the person otherwise) under section 5a paragraph 2. 4; people associated with the else
a person shall not be considered, when one person is a member of the supervisory boards of both people,
c) relatives
(d)) the companions of the same company, if the payer.
§ 37
The calculation of the tax on the supply of goods and services
(1) the tax is calculated as the product of the taxable amount and tax rate. Calculated tax
You may round off to the nearest Crown in a way that the amount of 0.50 € and above
shall be rounded to whole Crown up and amount is less than 0.50 €,
rounded to whole Crown down. Price including tax for the purposes of this
the Act is calculated as the sum of the tax base and the calculated tax.
(2) the tax payer may also be calculated from the payment for the taxable transactions
that is including tax, or of the amount determined in accordance with § 36 odst. 6, which
is including tax, and coefficient which is calculated as a percentage, in whose
the numerator is the number 21 in the case of the basic tax rate, or the number 15 in
the case of the first, the reduced rates of tax or the number 10 in the case of the second reduced
the tax rates and the denominator the sum of data in the numerator and the number 100,
the calculated coefficient shall be rounded to four decimal places, the calculated
You may round off the tax referred to in paragraph 1. Price without taxes for the purposes of
This Act dopočte as the difference between the amount of the chargeable event
containing tax and calculated tax after rounding.
§ 37a
The tax base and the amount of tax on chargeable event if
was required to disclose tax on remuneration received prior to the implementation of this
taxable transactions
(1) the taxable amount of the chargeable event if the
was required to disclose tax on remuneration received prior to the implementation of this
taxable supply, is the difference between the taxable amount under § 36 odst. 1 and
the sum of the tax bases under § 36 odst. 2.
(2) if the tax base is calculated in accordance with paragraph 1,
and) positive, when the chargeable event occurs, the tax rate
force on the date of the chargeable event,
b) negative, when the chargeable event occurs, the tax rate,
that was applied when the income tax return payment received before the date of
of the chargeable event.
(3) in the event that the taxable amount in accordance with paragraph 1 is negative, and for calculating the
taxes upon receipt of consideration before the date of the chargeable event were
apply different tax rates will be applied when the taxable
the performance of the same tax rate, for that part of the remuneration received by the
originated or was increased the difference between the sum of the tax bases referred to in
§ 36 odst. 2 and the taxable amount in accordance with § 36 odst. 1.
§ 38
The taxable amount and calculation of the tax on importation of goods
(1) the taxable amount on importation of goods under section 20 is the sum of the
and the basis for the assessment of duty), including customs duties, levies and charges payable out of
because of the import of the goods, if not already included in the basis for assessment of the
Customs duties,
(b) incidental expenses incurred to) first place of destination within the territory of
where appropriate, to the next destination on the territory of the European Union, if this is
# When the chargeable event occurs known, if not included
in the tax base provided for in point a),
(c)) of the excise tax, unless otherwise provided for in section 41.
(2) the first place of destination shall, for the purposes of paragraph 1 shall mean the place mentioned on the
the transport document, on the basis of which the goods are imported into the importing
of a Member State. If it is not the first place of destination as stated on the shipping
document, it is considered the first destination of the place of the first transfer
the imported goods in the importing Member State.
(3) the taxable amount when returning or release items that have been
and) payer imported and placed in a free warehouse or free
zone and were released for free circulation, if there is no change
ownership of the relationship, regardless of the fact whether the item has passed or
It has undergone the processing operations and the payer proposes his release
in the territory of the country, is the taxable amount in accordance with paragraph 1,
b) payer imported and placed in a free warehouse or free
zone and were released for free circulation, if it has changed
ownership of the relationship and the new owner proposes his release, is the sum of the
the unit cost or prices determined in accordance with the legislation governing
the valuation of the assets and, where necessary, the excise duty; If the item has passed
processing operations, shall enter in the tax base even higher costs
to the processing operations performed,
c) payer or in a free warehouse or free zone, if the
There is no change of ownership of the relationship, it is the sum of the prices determined in accordance with
the legislation governing the valuation of assets on the date of the location of the goods
in a free warehouse or free zone and, where necessary, the excise duty,
If there is a change of ownership of the relationship, it is the sum of the purchase price
or the prices determined in accordance with the legislation governing the valuation of assets
and, where necessary, the excise duty,
(d)) the payer or in a free warehouse or free zone, if the
There was a change of ownership of the relationship and has undergone processing operations,
It is the sum of the purchase price or the price specified by the legislation of the
governing the valuation of assets and, where necessary, the excise duty and the amount of
the cost of the processing operation is carried out,
e) person who is not the payer, or in a free warehouse or
a free zone, has undergone the processing operations and to be original
or the new owner released it back into the territory of the country, is the cost of
made by the processing operations.
(4) for the release of goods into free circulation, the active
processing operations under the drawback system, the temporary importation procedure with
partial relief from import duties or return of goods tax
calculated as the product of the taxable amount and tax rate. Calculated tax can
rounded in accordance with § 37 para. 1. in the case of goods released for free circulation of the
the outward processing procedure, the tax base is calculated according to the
paragraph 1, without including the value of the services provided by a person not being in
the Czech Republic with place of performance on the territory of the country, according to § 9 para. 1.
(5) for the purposes of determining the taxable amount on importation of goods for conversion
foreign currencies to the Czech currency, the rate to be determined by directly
applicable European Union legislation governing duty.
§ 39
The taxable amount and calculation of the tax on the supply of services by a person not being in
the territory of the
(1) the tax base when the supply of a service by a person not within the territory of the
Similarly, under section 36 shall determine.
(2) the payer is required to calculate the tax himself under section 37 paragraph 1.
section 40
The tax base and tax calculation in the acquisition of goods from another Member State
(1) the tax base upon acquisition of goods from another Member State shall be
Similarly, under section 36.
(2) if there is a refund of the excise duty paid in the Member
State from which the goods were dispatched or transported, after
the acquisition of goods from that Member State, fix the base of the
the tax.
(3) the payer is required to calculate the tax himself under section 37 paragraph 1.
§ 41
The tax base and tax calculation for goods, which is in the conditional mode
exemption from excise duty
(1) the taxable amount on importation of goods that are placed under a customs procedure
free circulation with subsequent entry into the regime of conditional exemption from
the excise duty shall be determined pursuant to § 38 without including excise taxes.
(2) for goods acquisition from another Member State in the territory of the country
placed in the regime of conditional exemption from excise duty, is the basis for
taxes down by analogy with § 36 without including excise taxes.
(3) in respect of goods that is in the mode of a conditional exemption from the
excise duties, and the payer of delivery is carried out according to section 13, without
the goods have been brought into free tax circulation, the basis of assessment provides
pursuant to section 36.
(4) for the item that is in the mode of a conditional exemption from the
consumer bottom, and his delivery is effected by a payer under section 13 when putting
goods into free tax circulation, the basis of assessment determined in accordance with section 36.
§ 42
Fix the tax base and fix the amount of tax
(1) the payer shall correct the tax base and the amount of tax
and if you cancel or return) of all or part of a taxable transaction,
(b) reduction or) an increase in the tax base in accordance with § 36 and 36a, to
which occurs after the date of the chargeable event,
(c)) in the reimbursement of excise duty according to § 40 paragraph 2. 2,
d) if there is no delivery of goods in accordance with § 13 para. 3 (b). (d)),
e) when returning the remuneration from which originated the payer on the date of its adoption
required to disclose tax and taxable sales did not take place,
or
(f) if the remuneration) from which originated the payer on the date of its adoption
required to disclose tax used to finance other benefits.
(2) in case of repair of the tax base and the amount of tax payer within 15 days from the date of
ascertainment of the facts relevant for the execution of such repairs shall issue
adjusted tax document, if you had an obligation to issue a tax receipt.
If the person did not have the obligation to issue a tax receipt, performs in the same
a period of correction in the register for the purposes of value added tax.
(3) fix the tax base and the amount of tax is a separate consideration
that is deemed to be effected no later than the last day of the tax year
the period in which the payer
and the tax base and patch) the amount of tax increases the tax on output,
(b)) by correcting the taxable amount and tax amount reduces the tax on the output and the person
a taxable, non-taxable legal person or identified
the person to whom the original implementation took place or which provided
remuneration, from which arose the obligation to admit tax, adjusted tax received
the document, or
(c) to apply to the tax base) performed, and the amount of tax in the register for tax purposes
added value, if the person did not have a duty to expose the adjusted tax
the document referred to in paragraph 2.
(4) in case of repair of the tax base and the amount of tax shall apply the rate of tax
force on the date the obligation to admit the tax on the original taxable
or on the date of receipt of payment. For the conversion of foreign currencies to the Czech currency, the
It's the course taken by the original taxable transactions or when you
income tax return the received payment. In case of repair of the tax base and the amount of
tax according to § 42 para. 1 (b). (b)) when exposed to an appeal
tax document pursuant to § 45 para. 4, you can also use rate
working day of the calendar year in which the reason for the repair.
(5) Repair of the tax base and the amount of tax cannot be made after the expiration of 3 years from the
the end of the reporting period in which it was required to disclose the tax on
the original taxable transactions carried out or has led to the adoption of
remuneration, if the chargeable event not taken place yet.
(6) the Repair of the tax base and the amount of tax for a lot can also
within a period of 3 years from the end of the tax period in which has been taken over
the total of the work unless it was given and taken in parts.
(7) in the acquisition of goods from another Member State, the supply of goods to another
the Member State of provision of services by a person not established in the territory
the supply of services with a place of performance out of the territory, the migration mode
tax obligations and for imports and exports of goods, the repair of the tax base
performs similarly in accordance with paragraphs 1 to 6.
(8) the importation of goods where the amount of the tax office and is incorrectly applied
the tax base or tax rate, the payer shall notify the customs
the Office, which originally placed the tax.
(9) when the provision of selected services with place of performance on the territory of the country to which the
the special arrangements shall apply the one-stop, proceed similarly
pursuant to paragraphs 1, 2, 4 and 5. Fix the tax base and the amount of tax shall be made
in an additional tax return for the tax year in which it was created
the obligation to admit the tax on the original taxable transactions.
§ 43
Fix the amount of the tax in other cases
(1) in the case where the payer or identified person admitted tax otherwise,
than those provided for by this Act, and thereby increased the tax on the output, it is entitled to
make the correction in the tax return for the tax year in
which was incorrectly applied tax. The repair can be performed no earlier than the
the date on which the payer or identified by the person to whom the performance of the
held, the appeal has received a tax receipt, or in which the
made the fix in a register for the purposes of value added tax, according to the
of paragraph 2.
(2) in case of repair the amount of tax in the other cases, the payer or
identified person issues a tax receipt, if the appeal should
the obligation to issue a tax receipt or tax receipt issued. If
payer or identified person not an obligation to expose tax
document and did not put the fiscal document, will make the correction in the register for the purpose of
of value added tax.
(3) for the repair of the amount of tax shall apply the rate of tax applicable on the day the obligations
admit the tax on the original transactions. For the conversion of foreign currencies to the Czech currency
the tutorial uses put forward by the person performing the conversion on the date of the obligation
admit the tax on the original transactions.
(4) Fix the amount of the tax cannot be made after the expiration of 3 years from the end of
the tax year in which it was required to disclose the tax on the original
the performance.
(5) a person who is not liable for and which was required to disclose tax
which has issued the document, when you revise the tax is authorized to
follow, mutatis mutandis, in accordance with paragraphs 1 to 4.
(6) a taxable person who, when the provision of services with the place selected
filling in the territory of the country it's special one-stop mode, it is
entitled to followed, mutatis mutandis, to correct the tax referred to in paragraphs 1 to 4.
§ 44
Fix the amount of taxes for debtors in insolvency proceedings
(1) of the Bill which the chargeable event occurs to another
payer was obliged to admit tax and whose claim that originated
not later than 6 months prior to the decision of the Court of bankruptcy from this performance,
so far, ceased to exist ("the lender"), is authorized to perform a repair of the above
tax on the value of an established amount receivable in the case that
and) the payer in respect of which the creditor has this claim (hereinafter referred to as
"the debtor"), is located in insolvency proceedings and insolvency court ruled
on the Declaration of bankruptcy of the debtor,
(b)) this claim the lender signed up at the latest within the time limit
laid down by a court decision on bankruptcy, this claim has been detected and
insolvency proceedings, it shall take into account,
(c) the creditor and the debtor are not), and even at the time of the claim have not been
persons who are
1. capital the United parties under section 5a paragraph 2. 3, with the above
the share represents at least 25% of the capital or 25%
the voting rights of such persons,
2. the parties, or
3. the companions of the same company, if the payer,
(d) a creditor of the debtor delivered) tax document pursuant to § 46 para. 1.
(2) if the claim has not been in the review proceedings under the Act
governing the insolvency proceedings have been detected in the value it had at the time of
the generation, the tax is calculated according to the provisions of § 37 para. 2. If there is an
correction of the tax base and the amount of tax referred to in paragraph 42, above corresponds to the tax referred to in
This provision shall be reduced or increased by such reparation.
(3) Fix the amount of tax the creditor is entitled to make in the first
the tax year in which the conditions referred to in paragraph 1.
The repair cannot be performed after the expiration of 3 years from the end of the reporting period, in
which took place on the original taxable event and in the event that the borrower
ceased to be liable.
(4) the creditor who made the correction amount of tax referred to in paragraph 1, the
obliged to submit as an attachment to the tax return
and copies of all issued) tax documents, which carried out the repair
the amount of tax in the tax return, and
(b) extract from the report of the correction) for tax purposes in that tax
a confession.
(5) If the amount of tax the creditor makes a correction referred to in paragraph 1, the debtor is
obliged to cut its input tax for taxable supply received about
the tax amount that is fixed by the lender, the rate of which applied the deduction
taxes from the received taxable transactions. This fix the amount of the input tax for
received taxable, the debtor is required to make in the tax
the period in which the conditions referred to in paragraph 1.
(6) if the claim for which the creditor has made a fix amount of tax pursuant to
paragraph 1, then fully or partly met, the lender
required to disclose the remuneration received from the tax, and that on the day in which to fully
or partial satisfaction of the claim occurred, and deliver to the debtor
tax receipt, that is, the creditor must draw up pursuant to § 46 para. 2 to
15 days from the date of receipt of payment. In case of satisfaction of the claim the tax
calculated according to the provisions of § 37 para. 2. the debtor is entitled to exercise
a tax deduction granted to a lender pursuant to this paragraph and for which the
the tax year in which it was served with a document in accordance with § 46 para. 2.
(7) If a creditor shall refer the claim, which has made the correction tax amount
referred to in paragraph 1, shall be obliged to increase the amount of output tax in the amount of
the corrections made, or reduced by tax granted under paragraph 6, and
it on the date on which the transfer occurred. The creditor is obliged to
deliver written notice to the debtor that the assignment of a receivable arose;
the notification must indicate the number of the tax document issued by
§ 46 para. 1. The borrower is entitled to exercise a tax deduction granted to the
lender pursuant to this paragraph and for which the tax period in which the
He was served with notice of the assignment.
(8) upon cancellation of registration is the creditor who made the fix by
paragraph 1 shall be obliged to increase the tax on the amount of output that you made
repair, or reduced by tax granted under paragraph 6, and in
tax return for the most recent tax year before the cancellation of the registration.
The creditor shall deliver a written notice of the cancellation of the registration of all
borrowers, which delivered the tax document pursuant to § 46 para. 1; in the notice
is obliged to state the number of the tax document issued according to § 46 para.
1. The borrower is entitled to exercise a tax deduction granted to the creditor in accordance with
This paragraph first, in the tax year in which it was delivered to the
notice of cancellation of registration of the creditor.
(9) Fixes the amount of tax referred to in paragraphs 1, 6, 7 or 8 shall be construed as
a separate taxable transactions carried out no later than the last day of
the tax year in which the adjusted tax document pursuant to section 46
or written notification delivered to the debtor. For repairs of the above taxes
apply the tax rate applicable on the date of the original taxable
the performance. For the conversion of foreign currencies to the Czech currency, in this case
It's the course taken by the original taxable transactions.
(10) If a creditor Terminates the legal successor is the correction tax amount
allowed to perform as well as its legal successor; the provisions of paragraphs 1 to 9 shall
shall apply mutatis mutandis.
§ 45
Adjusted tax document
(1) adjusted tax document about correcting the tax base and the amount of tax or
correct amount of tax in the other cases, the
and the designation of the person) carried out transactions
(b)) tax identification number of the person who effected transactions
(c) the designation of the person), for which the performance takes place,
(d)) tax identification number the person for which the performance takes place,
e) registration number original tax receipt,
f) registration number of amending the tax document,
g) reason for the correction,
h) the difference between the revised and original, basic taxable amount
I) the difference between the revised and original taxes,
j) the difference between the revised and original amount that the person filling
is conducted, has received or to be received for the transactions carried out in total.
(2) if the original tax receipt is issued as a simplified tax
the document does not need to adjusted tax document contain the requirements of the
paragraph 1 (b). c), (d)), h) and (i)).
(3) to correct the taxable amount pursuant to § 42 para. 7 may not appeal a tax
the document contain the particulars referred to in paragraph 1 (b). I) and (j)).
(4) if the correction of the tax base and fix the amount of the tax or the amount of the correction
in other cases, the tax applies to multiple transactions for which it was
exposed to a separate tax documents, can be data that are
common for all the fixes listed on the pending tax document only
once. In the case that the corrective tax document are not listed
registration number of the original tax documents, the appeal must be
tax document in relation to the original carried out taxable transactions
given such a definition of these transactions to link between original and
the corrected chargeable was clearly capable of. On the payer
on the challenge to the tax document shall collectively, the differences between the corrected and
the original basics of tax and the corresponding tax amounts for all
patched taxable transactions.
(5) an appeal a tax document in case of repair of the tax base and the amount of tax on the
prepaid telecommunication services, if the remuneration from which
was the payer on the date of its adoption required to disclose tax, applied to the
payment of another performance, contains
the payer), which carries out transactions
(b) the tax payer identification number), which carries out transactions
c) registration number of amending the tax document,
(d) the reason for the correction),
(e)) the subject of the transactions to which the remuneration was originally adopted,
f) total amount of charges applied to the payment of another taxable supply
or transactions exempted or transaction which is the subject of
taxes and the amount of the tax.
(6) the data of amending the tax document referred to in paragraph 5 shall be given in
all the fixes in one amount during the tax period. The payer is
required to register the following lists and does not send these documents.
§ 46
Tax receipt when you perform a repair of the amount of tax for debtors in
insolvency proceedings
(1) a tax receipt when you perform a repair of the amount of tax under section 44 para. 1
contains
the creditor,)
(b) the creditor's tax identification number),
(c) the designation of the debtor)
(d) the debtor's tax identification number),
e) contain insolvency proceedings
(f) the registration number of the tax document),
g) registration number originally issued by a tax document,
(h) the date of issue of the tax document),
I) day of the original performance,
(j)), the total amount due,
to the amount of the fixed tax)
l) reference to the relevant provisions of this Act, pursuant to which the patch is
the amount of tax is made.
(2) a tax receipt when you perform a repair of the amount of tax under section 44 para. 6
contains
the creditor,)
(b) the creditor's tax identification number),
(c) the designation of the debtor)
(d) the debtor's tax identification number),
(e) the registration number of the tax document),
(f) the registration number of the tax) document drawn up pursuant to paragraph 1,
(g) the date of issue of the tax document),
(h) the date of receipt of payment),
(I) the amount of remuneration received)
(j) the amount of the tax from received) remuneration.
section 46a
cancelled
Part 7
Tax rates
§ 47
The tax rates for taxable supply
(1) for a taxable supply or payment received shall be applied
and the basic rate of tax) of 21%,
(b)) the first reduced rate of tax of 15%, or
(c)) the second reduced rate of tax of 10%.
(2) in the case of taxable supply shall apply the rate of tax applicable on the day of developing
the obligation to admit tax. On the received payment for chargeable event
apply the tax rate applicable to the taxable event to date
the obligation to admit tax on received payment.
(3) in respect of goods shall be applied the basic tax rate, unless the law provides
otherwise. For the goods listed in annex No. 3, heat and cold is applied
the first reduced the tax rate. For the goods listed in annex No. 3a,
the second applies a reduced rate of tax.
(4) in the case of services, the basic tax rate is applied, if the law does not
otherwise. For the services listed in Appendix 2 shall be applied first to the reduced
the rate of tax.
(5) the supply of goods or acquisition of goods from another Member State,
which contain goods subject to different rates of tax apply
the highest of those rates, which is without prejudice to the possibility to apply for each
type of goods, the applicable rate of tax separately.
(6) for imports of works of art, collectors ' items and antiques
listed in Appendix 3 shall be applied first to the reduced rate of tax.
(7) for the import of goods for which the flat-rate is being applied and that
contains the types of goods which are subject to different rates of tax, included in the
different tariff subheadings, applies the highest of these
rates.
(8) in the taxable amount in accordance with § 36 odst. 10, relating to the return packaging
shall apply the rate of tax applicable to the backed-up cover.
Section 47a
The subject of a binding assessment of the tax rate on taxable supply
The subject of a binding assessment is to determine whether there is a taxable supply of the
correctly in terms of the tax rate included in the first or second base,
reduced rates of VAT pursuant to § 47 para. 1.
section 47b
The request for a binding assessment determining the rate of tax for taxable supply
(1) the financial Directorate shall issue on request a person's decision to
authentic assessment, determining the rate of tax for taxable transactions.
(2) in the application for a decision pursuant to paragraph 1, the person shall
and the description of the goods or services), to which the application for the issue of a decision on
authentic assessment; in the application, you can specify a single item of goods or
services,
(b) of the operative part of the decision) proposal for authentic assessment.
§ 48
The tax rate for the finished structure for housing construction or completed for
social housing
(1) the first reduced the tax rate applicable to the provision of building, or
the completed installation work carried out on the building site, if this is
the construction of housing or social housing construction.
(2) the construction of housing, for the purposes of value added tax means
and the construction of an apartment house by) the legislation governing land
real estate,
(b) residential construction by) the legislation governing land
real estate,
(c)),
1. to use the construction of residential house or building a House and
2. is set up on the land, which forms a functional unit with this construction
an apartment building or townhouse,
d) living space
e) room used together with living area referred to in subparagraph (d)), which
is located in the same building firmly United with the Earth.
(3) Land, which forms a functional unit with the construction firm associated with the
countries, for the purposes of value added tax means land that is used
to the construction operation firmly United with the Earth or perform its functions or which
It is used together with such construction. This construction is not engineering network
in the possession of a person other than the owner of the land.
(4) living area for the purposes of value added tax means the file
rooms, or a single living room, whose construction
technical layout and equipment conforms to the Permanent
housing.
(5) Buildings for social housing, for the purposes of value added tax
means the
and the construction of an apartment house by) the legislation governing land
real estate in which there is no living space with a floor area of
in excess of 120 m2,
(b) residential construction by) the legislation governing land
real estate, whose floor area does not exceed 350 m2,
c) living space for social housing,
d) accommodation facilities for the accommodation of members of the security forces
under the law governing the service of the members of the security
Corps or for government employees,
e) providing social service residential services according to the law
on social services,
(f)) for the performance of the establishments of institutional care or protective custody and
for preventative educational care, educational care centres, according to the
the law governing the performance of the institutional care or protective custody in
school facilities and preventive educational care in school
devices,
g) boarding schools schools separately established for students with disabilities
disabilities in accordance with the legislation governing school education and
accommodation and educational specialized units,
h) children's homes for children up to 3 years of age,
I) facility for children in need of immediate assistance and facilities for the performance of
foster care providing care under the law governing
social-legal protection of children,
j) special type, the Hospice inpatient facilities
k) war veterans care homes,
l) other construction that
1. to use the structures referred to in points (a)), b) and (d)) to)
2. is set up on the land, which forms a functional unit with these buildings.
(6) living area for social housing, for the purposes of value added tax
the values of the means
and) living space whose floor area does not exceed 120 m2,
(b)), the room used together with living area under (a)), which
is located in the same building firmly United with the Earth.
§ 48a
cancelled
§ 49
The tax rate for construction or delivery structures for social housing
(1) the first reduced the tax rate applicable to the provision of construction and
installation work associated with the construction of the building, which is building for
social housing.
(2) the first reduced the tax rate will also apply in the provision of construction
and Assembly work, governing the building or space changes on construction for
social housing.
(3) the first reduced the rate of tax will apply to the supply of
and buildings for social housing),
(b)) of the land, part of which is no different than building for social construction
housing,
(c)) the right to build, which is no different than building for construction
social housing, or
d) unit, which does not include other place than the living space for the
social housing.
§ 50
cancelled
Part 8
Exemptions without the right to deduct
§ 51
Exempt transactions without the right to deduct
(1) when compliance with the conditions laid down in § 52 to 62 are from tax without
the right to deduct the tax exempt the following transactions:
and) basic postal services and delivery of postage stamps (§ 52),
(b)) radio and television broadcasting (section 53),
c) financing activities (article 54),
d) pension activities (§ 54a),
e) insurance activities (section 55),
f) delivery of selected immovable property (paragraph 56),
g) rental of selected immovable property (art. 56a),
h) education and training (section 57),
I) health services and medical goods delivery (section 58),
j) social assistance (section 59),
k) sweepstakes, and other similar games (§ 60),
l) other transactions exempted with no right of deduction (section 61),
m) the supply of goods, which was used for exempt transactions without
the right of deduction, and the goods for which the payer has the right to deduct
tax (§ 62).
(2) in the case of transactions which are exempt without the right to deduct,
an obligation arises to admit the performance to date of its
make or the date of acceptance of remuneration for that date that occurs
previously. Exempt transactions without the right to deduct is the payer
must indicate in their tax returns for the tax period in which the
was required to disclose these transactions. When determining the value of the transactions
exempt pursuant to paragraph 1, it shall proceed in accordance with § 36. When
correct the value of transactions which are exempt pursuant to paragraph 1, the
It shall proceed in accordance with § 42.
§ 52
Basic postal services and delivery of postage stamps
(1) the basic postal service for the purposes of this Act, the
basic service under the law governing the postal service provided by the
holder of a postal license under this license.
(2) delivery of postage stamps for the purposes of this Act, the supply of
postage stamps valid for use for postal services within the
the home country or the delivery of other similar securities, with the amount for this
the supply does not exceed the nominal value or amount according to the postal
price lists.
§ 53
Radio and television broadcasting
Radio or television broadcasting for the purposes of the exemption
means a radio or television broadcast carried out by the operator
by law, broadcast ^ 29) with the exception of broadcast ads, ^ 30)
teleshopping ^ 31) or sponsorship. ^ 32)
§ 54
Financial activities
(1) the financial activities for the purposes of this Act, the
and) transfer of securities including book entry securities, shares in
commercial corporations,
(b) acceptance of deposits from the public),
(c) the granting of credit and cash) leases,
d) payments and clearing,
e) issuing payment means, in particular payment cards or
travellers cheques,
(f) the provision and receipt of cash) guarantees and receipt of monies,
g) opening the letter of credit, confirmation, and avizování,
h) provision of direct debit,
I) Exchange activity
j) operations relating to money,
the supply of gold to) Česká národní banka and the Czech national deposit-taking
Bank from banks, including foreign banks, or from the State,
l) organizing the regulated market with investment instruments,
m) receiving or forwarding instructions relating to investment instruments
on behalf of the customer
n) implementation of the guidelines concerning investment instruments on foreign account
o) trading with investment instruments on its own account for another,
asset management customer p) based on the contract with the customer,
If it is part of a property investment, with the exception of the administration tool or
escrow in the area of investment instruments,
q) subscription or placement of investment instruments, emissions
r) the keeping of registers of investment instruments,
s) settlement investment instruments,
t) trading with foreign exchange values for own account or for the account of
the customer,
u) assignment of a receivable assigned for consideration by another body; exempt
Since the tax is not the provision of services, the purpose of which is the recovery of debts and
Factoring,
in the management or administration) investment fund, pension
the Fund, Fund, fund local transformed or similar
foreign funds,
w) selecting radio or television fees
x) pension insurance benefits or collection of recurring
payments of the population,
s) negotiation or mediation activities referred to in subparagraphs (a) and (b)),)
(c)), d), (e)), f), (g)), h), (i), (j))) l), m), n) o), p, q)), r), s), t)
u).
(2) the exemption referred to in paragraph 1 (b). c) in the case of operations
related to the management of the credit or cash lease can assert
only the person that provides credit or cash lease.
(3) the exemption referred to in paragraph 1 (b). e) in the case of operations
related to the issuance of payment cards, in particular administration or blocking
a credit card can only be claimed by the Publisher of that payment
resource.
§ 54a
Pension activities
Pension activities for the purposes of this Act, the
and provision of pension plan) under the law governing pension
savings,
(b) the provision of supplementary pensions) under the law governing
supplementary pension savings,
(c)) the provision of a supplementary pension scheme under the law governing
supplementary pension insurance,
d) mediation, the supplementary pension plan pension savings
or supplementary pension schemes.
section 55
Insurance activities
Insurance activities for the purposes of this Act, the
and the provision of insurance)
(b)) the provision of collateral,
c) insurance-related services, or by persons
driver insurance or reinsurance.
§ 56
Delivery of selected immovable property
(1) the delivery of selected of immovable property for the purposes of the exemption
means of delivery
and land)
(b)), the right to build
(c)) of the building,
d) underground construction with separate explicit identification,
e) utilities,
(f)).
(2) the delivery shall be exempt from tax the selected real estate property, which
and) is the land on which the building is not provisioned countries fixed
basis or engineering network, and
(b)) is not the land on which the building permit may be based on or
the granting of consent to the carrying out the construction.
(3) the supply of immovable property other than selected in paragraph 2 shall be exempt from
taxes after the expiry of 5 years from the issue of the first certificate of occupancy or from the
the date on which it was started the first use construction ^ 39), and that to date
whichever occurs first.
(4) the payer can decide that, even after the expiry of the period referred to in paragraph 3
apply the tax. If the person entered into before the chargeable event
remuneration, from which he suffered any obligation to admit tax, shall be determined in
chargeable event, the taxable amount in accordance with section 36.
section 56a
The letting of immovable property selected
(1) the letting of immovable property is selected for the purposes of exemption means
the letting of immovable property, with the exception
and short-term tenancy of immovable property),
b) letting of premises and sites for parking vehicles,
c) hire of safes,
(d) rental of machines or other) fixed equipment.
(2) the Short-term lease of immovable property is selected for the purposes of paragraph 1,
(a). and) means the rent of immovable property, with the exception of the land on which it is not
established building countries Foundation or engineering network
or even hire inner movable equipment or the supply of gas,
electricity, heat, cold or water, which takes no more than 24-48
hours.
(3) the payer may choose that the tenancy selected real estate
other payers for the purposes of carrying out their economic activities
applied tax.
§ 57
the title launched
(1) Education and training for the purposes of this Act, the
and) educational and training activity provided in kindergartens,
primary schools, secondary schools, conservatories, higher
vocational schools, basic art schools and language schools
the law of the State language examinations, which are registered in a school
Register ^ 42), educational and training activities in the framework of the practical
teaching or practical training carried out at the workplace
natural or legal persons, that have permission to activities
related to the scope of education and concluded a treaty with the school
the content and scope of the practical teaching or professional experience and
conditions for their venue ^ 43),
(b) the services provided by the school) school facilities that are
written in a school register ^ 42) and that complement or support
education in schools according to subparagraph (a)) or directly related to him; further
ensure institutional or protective care or preventive educational
care ^ 44),
(c) educational activities provided for) universities ^ 44a)
1. accredited bachelor's, master's and doctoral
study programmes,
2. the programmes carried out in the framework of the lifelong learning
accredited bachelor, master and doctoral degree
programs,
3. lifelong learning programmes carried out under
special legislation ^ 44b)
4. in the programmes of lifelong learning carried out as
University of the third age,
d) activities carried out for the purpose of retraining provided by persons
received accreditation for the implementation of retraining in accordance with special laws,
regulations, and those carried out by retraining to get
qualification requirements in accordance with national standards or to obtain product
eligibility for the performance of work activities ^ 44 g) that have accredited
educational programs,
e) educational and training activities in the framework of the implementation of compulsory education
pupils in schools established in the territory of the United States and unchecked to
school register, in which the Minister of education, youth and sports
has enabled the implementation of compulsory education ^ 44d)
(f)) language education provided by natural and legal persons
active in the field of language education, recognized by the Ministry of
education, youth and sports and further language training provided by the
industrialists in the field of language education in the preparatory
courses for the execution of standardized language tests approved
The Ministry of education, youth and sports ^ 44 septies);
g) educational, educational and leisure activities provided by the children and
youth organisations and the non-State non-profit příspěvkovými
children and youth organisations.
(2) shall be exempt from the provision of goods or services
carried out in the framework of the education and training referred to in paragraph
1.
§ 58
Health services and medical goods delivery
(1) the Health Service for the purposes of this Act, the health
service under the law governing the health services provided by the
the provider of health care services provided in the provision of
health services, if it is an activity with a therapeutic aim or
protecting human health, and the closely related.
(2) delivery of health goods, for the purposes of this Act, the supply of
and) human blood and its components, human organs, tissues and breast
milk, or
(b)) dental products medical devices referred to in
the law governing medical devices, dental
laboratories and repair these products.
(3) the delivery of goods for the purposes of this health bill is not on the supply or
sale
and drugs)
(b) foodstuffs for particular nutritional uses), or
c) medical devices to medical prescription without prescription
prescription.
(4) shall be exempt from tax for health insurance under the law on public
health insurance ^ 46).
§ 59
Social assistance
Social assistance for the purposes of this Act, the social services referred to in
special legal regulation ^ 47). Social services are exempted from the
taxes, if they are provided by a special legal regulation ^ 47a).
section 60
The operation of lotteries and other similar games
The operation of lotteries and other similar games, for the purposes of this Act,
means the operation of lotteries and other similar games, ^ 48) with the exception of
services related to their operation provided for
the operator, other persons.
§ 61
Other exempt transactions without the right to deduct
Since taxes are also exempt the following transactions:
and the provision of services as consideration) the membership fee for the custom
members of political parties and movements, churches and religious societies,
associations, including trade unions, professional chambers or other
legal persons that were not based or established for the purpose of
business, if this exemption does not distort
competition; from the tax exempt supply of goods is also those persons in
connection with the services provided,
(b)) the provision of services and of goods closely related with the protection and
education of children and youth institutions of socio-legal protection of children and other
authorities or persons, which ensure the performance of the socio-legal protection of children
under special legislation ^ 48a)
(c) the supply of staff) religious or similar organizations to
activities referred to in point (b)) and in sections 57 to 59, and taking into account the
spiritual care,
(d)) the provision of services closely linked to sport or physical
bringing up the legal entities that have not been built or established
the purpose of the business, persons exercising the sporting or gymnastic Club
activity,
(e)) the provision of cultural services and goods closely
the related region, community, legal person established by law,
a legal entity set up by the Ministry of culture or legal
a person who was not founded or established for the purpose of business,
(f)) the provision of services and goods by persons whose activities are
exempt under letters), b), c), (d)), and (e)) and under section 57, 58 and
59 on the condition that it is only for the supply of goods or services
for occasional events organised exclusively for the purpose of obtaining
funds to the activities for which they are based
or established, if this exemption does not distort
competition,
(g)) the provision of services provided by an independent group of persons, ' á
they are a legal entity, its members, who carry out only transactions
exempt without the right to deduction, or of transactions, in the
the implementation is not a taxable person, if these services are
necessary for the implementation of their performance, and if payment for provided
Service corresponds to a cost on their provision according to the shares of the members of the
to the service provided, if this exemption does not undermine competition.
§ 62
Delivery of the goods, which was used for exempt transactions without
the right of deduction, and the goods for which the payer has the right to deduct
tax
(1) exempt the supply of goods which
acquisition or change of purpose of use, the payer could not assert
the right to deduct, since it is used to carry out transactions
exempt from the tax.
(2) exempt the supply of goods, the acquisition of
or use not the payer is entitled to a tax deduction under § 72 para. 4.
Part 9
Exemptions with deductibility of the VAT tax
§ 63
Transactions exempted with a right to deduct
(1) from the amount eligible for a tax deduction are exempted below
exempt transactions under the conditions provided for in § 64 to 71 g:
and delivery of the goods) to another Member State (section 64),
(b)), the acquisition of goods from another Member State (article 65),
(c)) the export of goods (section 66),
(d)) the supply of services to a third country (article 67),
e) exemption in special cases (section 68),
(f) transport and services) directly linked to the import and export of goods (section 69),
(g)) the transport of persons (§ 70),
h) importation of goods (section 71),
I) imports of goods in the personal luggage of a passenger or crew member
the aircraft and passengers fuel imports (section 71a-71f),
j) importation of goods that are shipped from a third country, and dispatch
or transport of such goods is in another Member State and the delivery of this
of the goods to another Member State is exempt from tax (§ 71 g).
(2) in the case of transactions which are exempt, with deductibility of the VAT tax
an obligation arises to admit the performance to date of its
of implementation, unless the law provides otherwise. Exempt transactions with
a right to deduct the tax payer is obliged to provide to the tax return for the
the tax year in which it was required to disclose these transactions. When
determining the value of transactions which are exempt pursuant to paragraph 1, the
It shall proceed in accordance with § 36. To correct the value of transactions which are exempt
in accordance with paragraph 1, it shall proceed in accordance with § 42 and 43.
§ 64
The exemption of the supply of goods to another Member State
(1) delivery of the goods to another Member State to a person registered to the payer
tax in another Member State, which are dispatched or transported from a
territory of a payer or by or authorized third party, it
exempt with a right to deduct input tax, with the exception of the delivery of goods
the person for whom the acquisition of goods in another Member State is not the subject of
the tax.
(2) the supply of new means of transport to another Member State
liable to a person in another Member State, which is dispatched or transported from the
territory of the payer or a person who acquires a new means of transport,
or entitled to a third person, shall be exempt with a right to deduct
the tax.
(3) the supply of goods which are subject to excise duty, to another
the Member State liable to a taxable person who is not a person
registered for tax in another Member State, or the legal entity,
that is not by a person registered for VAT in another Member State, that is
dispatched or transported from the territory of a payer or by or
empowered by a third party, shall be exempt with a right to deduct
If dispatch or transport of the goods is carried out according to the law
adjusting the excise duty, and the obligation to pay excise duty arises
preparer in the Member State in which dispatch or transport of the goods.
(4) the transfer of the assets of the payer of the territory of the country to another Member
State for the purposes of its business in accordance with § 13 para. 6 is exempt
entitled to a tax deduction, if the person proves that the goods have been
transferred to another Member State and has been the subject of tax on the acquisition of
goods in that Member State.
(5) delivery of the goods to another Member State can be demonstrated by written
Declaration by the person acquiring the goods or authorised third parties, that the goods were
transported to another Member State, or by other evidence.
§ 65
The exemption in the acquisition of goods from another Member State
The acquisition of goods from another Member State is exempt with a right
a tax deduction, if
and the delivery of such goods) the payer in the country would be in any case
exempt,
(b) imports of such goods would) he was exempted from the tax, or
(c)) the maker of a is entitled to a refund of input tax under section 82a to 83, with
the exception of the claim for tax refund pro rata.
§ 66
Exemptions on exportation of goods
(1) the export of goods for the purposes of this Act, the removal of goods from
the territory of the European Union on the territory of a third country, if the goods have been released
under a customs mode of export, outward processing or external
transit or placed under a customs-approved treatment of re-exportation
the goods from the customs territory of the European Community ^ 48b). For the export of goods with
for the purposes of this Act, be deemed to include the location or delivery of the goods to the
a free zone or free warehouse within the territory.
(2) exempt from taxes on the export of the goods to a third country is the delivery of the goods
the payer, which are dispatched or transported from the territory of the country to a third country
and the seller or his authorized) a person, or
(b)) by the buyer or his authorised person, if the buyer does not
the territory of the registered office or place of residence or establishment, with the exception of goods
transported by the buyer for the purpose of the equipment or the supply of leisure
ships or aircraft or any other means of transport for private
the use of the.
(3) be exempt with a right to deduct input tax is also a location or
the supply of goods in a free zone or free warehouse within the territory.
(4) the supply of goods to a third country for the day of the performance
shall be the date of exit of the goods from the customs territory of the European Union confirmed
by the authority. The supply of goods on the territory of a third country, the payer is required to prove
a tax document in accordance with § 33a (b). and).
(5) for the day or the delivery of goods into a free zone, or
free warehouse shall be the date stamped by the Customs Office on the decision
the location of goods in a free zone or free warehouse within the territory.
The location or delivery of goods in a free zone or free warehouse
the payer is required to prove a tax document in accordance with § 33a (b). (b)).
(6) in the case of the output of goods from the territory of the European Union is not confirmed
the Office of the tax document, may prove the goods payer
in other evidence.
§ 67
The exemption when the provision of a service to a third country
(1) the provision of a service to a third country to a person who does not have a registered office in the Czech Republic
or place of business, the place of performance in the country, is exempt from taxes
entitled to a tax deduction.
(2) the Services referred to in paragraph 1 shall work on movable property which is
acquired or imported for the purpose of undergoing such work within the territory, and
subsequently is dispatched or transported to a third country person, that these
the services provided, or the person for whom the services are provided,
or entitled to a third party.
§ 68
Exemption in special cases
(1) from the tax with a right to deduct input tax is exempt supplies of goods for
supply ships
and) used for navigation on the high seas and carrying the person in return for payment
or used for commercial, industrial or fishing activities,
(b)) used to provide rescue or assistance at sea, or for inshore
fisheries, with the exception of the delivery of catering supplies to ships used for
inshore fishing,
(c)) war, leaving the domestic market and in foreign
ports and berths.
(2) from the tax with a right to deduct input tax is exempt
and) the supply, modification, repair, maintenance, or rental of sea-going vessels, including
hire of sea-going vessels with crew, referred to in paragraph 1 (b). and) and (b)),
(b)) the supply, hiring, repair, or maintenance of equipment, including fishing
the equipment on board such vessels are installed or used.
(3) from the tax with a right to deduct input tax is exempt
and) the supply, modification, repair, maintenance, or rental of aircraft, including the hiring of
aircraft with crew, which are used by airlines
in particular, engaged in transporting people and goods between Member
States and between Member States and third countries,
(b)) the supply, hiring, repair, or maintenance of equipment, that is on this
aircraft are installed or used.
(4) from the tax with a right to deduct input tax is exempt supplies of goods for
supply of aircraft referred to in paragraph 3.
(5) from the tax with a right to deduct input tax is exempt the supply of services,
with the exception of the services referred to in paragraph 2, which directly relates to the
naval ships referred to in paragraph 2 or immediately related to the
cargo.
(6) from the tax with a right to deduct input tax is exempt the supply of services,
with the exception of the services referred to in paragraph 3, that immediately connected with the
aircraft referred to in paragraph 3 or immediately related to the
cargo. For a service that directly relates to the
aircraft, does not constitute property of the passengers because of delays in
air transport, rental of the lounge, and office space at the airport,
check-in of passengers, cargo and mail.
(7) a body of the European Union for the purposes of this Act, the following
the bodies referred to in the relevant provisions of the European Union ^ 75):
and the European Union),
(b)) of the European Atomic Energy Community,
(c)) the European Central Bank,
(d)), the European Investment Bank,
e) body based European Union.
(8) exemption with deductibility of the VAT exemption of supplies of goods or
the supply of services ^ 56) diplomatic mission, consular post ^ 57),
the Special Mission, the Prosecutor's Office of the international organization and its members and
officials, within the limits and under the conditions laid down in the international
the treaties establishing these missions, authorities or organisations, agreements
the location of the registered office or in other legislation, if they have
These missions, offices or the Prosecutor's Office established in another Member State. From
with a right to deduct the tax exemption of supplies of goods or
the provision of services to the bodies of the European Union established in another Member
State, within the limits and under the conditions laid down in the Protocol, agreements
of its implementation or in the agreements about the location of these entities, if
This does not distort competition. The exemption shall apply,
only if the person making the delivery or provision of proof
entitlement to exemption of such supplies or the provision of a certificate of
exemption from tax, validated by the competent authority of the Member State in
whose territory the seat of these missions, offices, organizations or entities.
The extent and conditions under which diplomatic mission, consular post,
the Special Mission, the Prosecutor's Office of the international organization, their members
or officials or bodies of the European Union are entitled to from the payer
purchase goods or services is exempt from the tax, shall be governed by the principle of
reciprocity and if the principle of reciprocity does not apply,
the scope and the conditions set out in section 80.
(9) the diplomatic mission, consular post, special mission, the Prosecutor's Office
international organisations or bodies of the European Union established in the territory of the
and their members or officials, if the persons enjoying privileges and
immunities under section 80 shall be required, upon request of the person registered for tax in
another Member State, that such persons delivers the goods or provides the
the service, which are exempt from the tax, the tax administrator may ask you to confirm
certificate of exemption from tax, within the limits and under the conditions laid down in
in international treaties establishing these missions, offices, or
the Organization, in the location of their headquarters agreements, other legal
legislation or in the Protocol and in the arrangements for its implementation, provided that the
competition is not distorted. The diplomatic mission, consular post,
the Special Mission, the Prosecutor's Office of the international organization, their members
or officials or bodies of the European Union they are entitled to from the person
registered for VAT in another Member State to acquire goods or services,
that are exempt from tax, only in the scope of the principle of
reciprocity and if the principle of reciprocity cannot be applied, in
extent specified in § 80. For the determination of this range includes
the amount of tax refunded under section 80.
(10) exemption with deductibility of the VAT exemption of supplies of goods or
the supply of services
and carried out in the territory) which are intended for use by the armed
the forces of other Member States of the North Atlantic Treaty, or
the civilian staff accompanying them or for supplying their
canteens when such forces take part in the common defence effort,
(b)) to another Member State for the armed forces of any Member
a State which is a Member State of the North Atlantic Treaty and who is not
State of destination, which are intended for the use of those forces
or the civilian staff accompanying them or for supplying their
canteens when such forces take part in the common defence effort.
(11) from the tax with a right to deduct input tax is exempt supplies of gold
the central banks of other countries.
(12) exemption with deductibility of the VAT tax is exempt supplies of goods
humanitarian and charitable organisations, which acting in his
humanitarian, charitable or teaching activities outside the territory of the European
the Union sent or transported to a third country.
(13) from the tax with a right to deduct input tax is exempt the supply of services
the person who acts on behalf of and for the account of another person, which consists in
ensure the transactions exempted pursuant to § 66 to 69, with the exception of
paragraph 2, or of transactions carried out in a third country.
(14) from the tax with a right to deduct input tax is exempt carriage of goods
between the Member States, if it is a conveyance or shipment of goods on the
the islands making up the autonomous regions of the Azores and Madeira, of these islands
or between these islands.
(15) from the tax with a right to deduct input tax is exempt supplies of goods
placed in a free zone or a free warehouse, the provision of
services relating to goods placed in a free warehouse or in a
the free zone.
§ 69
Exemption of transport and services directly linked to the import and export of goods
(1) the transport of goods exports in the country exempt from taxes
entitled to a tax deduction. Services directly linked to imports, including transport
of goods at importation, which is bound to the person to whom an obligation arises
admit to tax under section 23, to include in the taxable amount pursuant to section 38, are in
the territory of tax exempt with a right to deduct.
(2) in the carriage of goods related to the importation of the goods in accordance with § 12 para. 2 and export
the goods shall not be considered a movement from the place in the country to a free warehouse
or a free zone and vice versa and between two free warehouses or
free zones.
(3) services that are directly tied to the importation of the goods in accordance with § 12 para. 2 and
the export of goods, shall be exempt with a right to deduct input tax, with
the exception of the services specified in § 51, unless the law provides otherwise.
(4) tax exemption in implementing transport for imports and exports
the item is the payer who transport for imports and exports of goods is made
obliged to substantiate tax transport document confirmed the border
the Customs Office of the Member State which is the input state when you import
goods or the output state in export of goods, or in other
by the evidence. Transport document means a document that is
used for the means of transport, which is the carriage of goods on imports and
the export takes place. The payer who carries out the transport of imports and
the export of goods on the basis of the assignment of the commitment of other persons shall be obliged to
establish a claim for exemption, the Treaty on transport document
carriage of the case or other evidence.
(5) exemption from the tax on the supply of services referred to in paragraph 3 is
payer in these services is conducted, shall be obliged to substantiate tax administrators
the proof of payment, or other documents proving the fulfilment of the
the conditions for the tax exemption.
section 70
The liberation of passenger transport
Transport of passengers and their baggage between individual Member States and
Furthermore, between Member States and third countries, including the services directly
related to this, is in the territory of the country shall be exempt from taxes
entitled to a tax deduction. For services directly related to this shipment
people, in particular, shall be considered as services of transportation of persons on behalf of and on the
behalf of another person the sale of bills of lading, proofs,
to make a reservation and its amendment and replacement of the transport documents. This
carriage is free, even if it is carried out by persons who are
registered for VAT in another Member State, or a foreign person
liable to tax. The return transport shall be regarded as a separate transport operation.
§ 71
Exemption from tax on importation of goods
(1) the importation of goods shall be exempt if the supply of the goods
payer in the country was in any case exempt from tax.
(2) since the tax shall be exempt on importation of goods, if imported goods
duty exemption under the regulation directly applicable European
Union ^ 49), if it is:
and) goods imported in consignments of a non-commercial nature, with respect to the importation of coffee
or tea is covered by the exemption from the tax on the amount of the
1.500 g of coffee or 200 g of coffee extract and essences,
2.100 g of tea or 40 g of tea extract and essences,
(b)) the personal property of individuals,
1. moving from abroad to the country,
2. imported on the occasion of a marriage
3. acquired by inheritance,
(c)), scholastic equipment and facilities occupied by students or households
students,
(d) the transfer of the assets) and other equipment when moving
the business establishment,
e) active substances, medicines, laboratory animals, biological or
chemical substances,
1. the laboratory animals and biological or chemical substances intended for
research,
2. active substances of human origin and blood-grouping reagents and
tissues,
3. reference substances for the quality control of the products,
4. pharmaceutical products used at international sports
events,
f) goods for charitable or philanthropic organizations,
1. goods imported for the realisation of the General objectives, the basic life
needs only acquired free of charge,
2. goods acquired free of charge for the benefit of people with disabilities
of persons for the purposes of education, employment and social development,
3. goods imported for the benefit of victims of disasters,
g) imports in the framework of international relations,
1. Honorary decorations or awards,
2. the gifts received in the context of international relations,
3. the goods intended for the use of the head of State,
h) goods imported to support business activities,
1. the samples of goods of negligible value,
2. printed matter and advertising material
3. goods used or consumed at a trade fair or similar
events,
I) goods imported for examination, analysis or tests
(j)) of varying import, and it
1. consignments of specified bodies competent in matters of copyright protection
rights or industrial or commercial property rights,
2. tourist publicity material
3. various documents and articles,
4. the material for the stowage and protection of goods during transport,
5. litter, fodder and feedingstuffs for animals during their transport
6. fuel and lubricants present in land motor
vehicles and special containers,
7. goods for the construction, upkeep or ornamentation of memorials to, or
cemeteries for, war victims
8. coffins, urns and funeral ornaments.
(3) tax exempt From further imports
and) goods of a total value not exceeding 22 euro, except
alcoholic beverages, perfumes, toilet waters, tobaccos and tobacco
products,
(b)) of pure-bred horses, not more than six months old, born in the third
country or third territory from an animal that was on the territory of the European Union
covered and then exported temporarily to give birth,
c) collection and objects of art of an educational, scientific or cultural
character which are not intended for sale and which are imported by museums and galleries,
If they are imported free of charge or, if they are imported against payment, and
are not supplied by a taxable person,
d) official publications issued by the public authorities of the country or territory
exports, international organizations, public authorities and
public bodies established in the exporting country or territory and
printed matter distributed on the occasion of elections to the European Parliament or the
on the occasion of national elections in the country in which the document originates,
foreign political organizations officially recognized in a Member
States, where such publications and printed matter have been subject to tax in the country or on the
the territory of export, and refrain from using tax refunds on exports,
e) returnable packaging for free or for a fee,
(f)) catch into the Harbour, which has not been processed or that has already been
preserved for the purpose of sale, but not yet delivered, if the
made by a person operating in the maritime fisheries, or
(g)) of gas through transmission or distribution system, or
the introduction of vessels carrying non-gas into the natural gas grids or
upstream pipeline network, imports of electricity, heat or cold
by means of heat or refrigeration networks.
(4) since the tax is also exempt imports of goods
and) persons enjoying diplomatic privileges and immunities, and to the extent
arising from international agreements, which are part of the Czech
the rule of law, if it was such a duty exemption,
(b)) made by the European Union bodies, and within the limits and under the conditions
laid down in the Protocol and its implementation agreements or agreements
the location of these entities, if this does not distort
competition,
(c)) by international organizations other than those set out in
(b)), which are for international organizations recognized by the authorities
the host Member State, or made by members of these organizations
within the limits and under the conditions laid down by the international conventions establishing
These organizations or agreements on the location of the registered office, or
(d)), the armed forces of the States members of the Organization
The North Atlantic Treaty, other than the United States, which is intended
for the use of those forces or the civilian staff accompanying them
accompanying or to supply their canteens where such forces
part in the common defence effort.
(5) on returned goods is entitled to exemption only
to the person who exported the goods in question, if this item was granted
exemption from customs duties.
(6) since the tax shall be exempt on importation of gold Czech National Bank.
Exemption from tax on importation of goods in the personal luggage of a passenger
or member of the crew and passengers on imports of fuel
section 71a
(1) in the country from tax exempt occasional imports of goods in the
personal luggage of the passenger, if those goods are intended for the personal
use of the travellers, for the use of members of his family or as a gift and from
the nature or quantity of the goods could not be concluded that they are imported for business
purposes (hereinafter referred to as "the importation of goods to passengers"), and if they are met
the conditions referred to in § 71b-71 d and in section 71f.
(2) the Personal baggage of the passenger for the purposes of this Act, the
baggage that passengers be submitted when arriving at the Office, and
baggage, which shall submit to the Customs Office at a later time, if he proves that it was
registered as accompanying baggage at the time of his departure for
the company, which accounted for its transport.
(3) the importation of goods the importation of goods shall be considered as passengers for which
the passenger proves that were acquired in the territory of the European Union, and for which
not in any Member State tax or excise tax.
§ 71b
(1) the importation of goods to passengers in air transport in the country is exempted from the
tax to the value of the item corresponding to the amount of € 430 per person.
(2) the import of goods to passengers in the framework of recreational or sports
flying ^ 49 c) is exempt in the territory up to the value of the goods
the corresponding amount of EUR 300 per person.
(3) the importation of goods to passengers under the age of 15 years, the amount referred
in paragraphs 1 and 2 shall be reduced to the amount of 200 euros per person.
(4) The total amount of the value of the goods exempted in accordance with paragraphs 1
up to 3 cannot be set off only a portion of the value of the imported goods.
(5) The total amount of the value of the goods exempted in accordance with paragraphs 1
up to 3 does not count the value of the
and) goods referred to in section 71 c, 71 d, and 71f,
(b)) of goods which are temporarily imported into the territory of passengers,
(c)) goods imported after temporary export back to passengers
d) medicines necessary for the personal use of the traveller.
(6) For the conversion of the value of the goods to the Czech currency, the rate to be valid
the first working day of October of the year preceding the importation of goods
published in the official journal of the European Union. Thus recalculated the value of the
goods to the Czech currency is rounded to hundreds.
section 71 c
(1) the importation of goods to passengers in the event that it is the importation of tobacco
products within the exempt no more than
200 cigarettes),
(b)) 100 cigars weighing not more than 3 grams of one piece,
c) 50 cigars about weight of single piece greater than 3 grams, or
d) 250 g of smoking tobacco.
(2) for the purposes of exemption from excise duty represents any quantity
individual product types referred to in paragraph 1 100% of the total
quantity that can be exempt from the tax. The exemption can be applied
to any combination of the quantities of these products, if the sum of their
the percentages used for imports shall not exceed 100%.
(3) the exemption provided for in paragraphs 1 and 2 shall not apply to goods
imported passenger under the age of 17 years.
section 71 d
(1) the importation of goods to passengers in the event that it is the importation of alcohol and
alcoholic beverages, with the exception of still wine and beer, is in the territory of the country
exempt no more than
and 1 litre of alcoholic beverages), whose alcohol content exceeds the actual 22
% Vol, or Undenatured alcohol with alcohol content of at least 80
% by volume, or
(b)) 2 liters of alcoholic beverages, having an actual alcoholic strength by volume
not exceeding 22% vol.
(2) for the purposes of exemption from excise duty represents any quantity
individual product types referred to in paragraph 1 100% of the total
quantity that can be exempt from the tax. The exemption can be applied
to any combination of the quantities of these products, if the sum of their
the percentages used for imports shall not exceed 100%.
(3) upon import of still wine and beer in the Czech Republic is exempt from tax
imports of goods to passengers not more than 4 litres of still wine per person
and 16 litres of beer per person.
(4) the exemption from the taxes referred to in paragraphs 1 to 3 shall not apply to goods
imported passenger under the age of 17 years.
section 71e
(1) the importation of goods in the performance of the work of a member of the crew of the aircraft that is
used to transport between third countries and the territory of the country, or the import of goods
a member of the crew of the aircraft in the framework of recreational or sport flying is
in the territory of the exemption up to the amount corresponding to the amount of the value of the goods
300 EUR per person.
(2) the provisions of sections 71a to 71 d, for the importation of goods is a member of the crew
referred to in paragraph 1 shall apply mutatis mutandis.
section 71f
In the country from tax exempt imports of fuel in a common tank
motor vehicle and fuel imports in the amount of
10 litres in the portable tank in one motor vehicle for
transport.
section 71 g
Exemption from tax on importation of goods which are transported to a destination from a third country,
and their dispatch or transport of the goods is in another Member
State, and the supply of the goods to another Member State shall be exempt from
tax
(1) is exempt from excise duty imports of goods, in which an obligation arises
admit to tax in the country where the goods are dispatched or transported from the
a third of the country, and their dispatch or transport of goods is in another Member
State, and the supply of the goods to another Member State shall be exempt from
tax under section 64.
(2) However, if the delivery of goods to another Member State in accordance with
§ 64 para. 1 or the relocation of assets pursuant to § 64 para. 4,
is the import of goods exempted from the tax, if the payer at the time of release
goods for free circulation shall provide the Office
and our tax identification number),
(b) the VAT identification number) persons registered for tax in another
Member State in which the goods are dispatched or transported, where applicable, its
tax identification number assigned for the purposes of value added tax
in another Member State, which are set out in a written decision
the Customs Office of release for free circulation, and
c) documents proving that the imported goods are immediately destined for
dispatch or transport to another Member State.
(3) the payer is obliged to state the importation of the goods exempt from tax pursuant to
paragraph 1 in their tax returns for the tax period in which the
goods entered for the procedure.
(4) If the conditions are not fulfilled in accordance with paragraph 1, the payer
the obligation to admit to tax under section 23.
Episode 10
Tax deduction
§ 72
The right to deduct
(1) the payer is entitled to deduction of input tax on the received
taxable transactions, which, within their economic activities it
for the purposes of the implementation of the
and supply of goods, the taxable transactions) or the provision of services with the place
implementation in the territory of the
b) transactions which are exempt, with deductibility of the VAT with the place
implementation in the territory of the
(c) the place of performance) performance with out of the territory, if he had the right to deduct
taxes, if they took place with place of performance on the territory of the
(d)) the transactions referred to in § 54 para. 1 (b). a) to (j)) l)) and y) and in section
55 with place of performance in a third country, or where such transactions are directly
linked to the exportation of the goods, or
(e)) the transactions referred to in § 13 para. 8 (a). a), b), (d)), and (e)) and § 14 para.
5.
(2) taxes on taxable supply received means a tax
applied under this Act
and) to goods which the payer has been or is to be delivered, or service that
He has been or is to be granted,
(b)) on the goods payer acquired from another Member State, or
imported from a third country, or
(c) in the case of transactions) pursuant to § 13 para. 4 (b). (b)).
(3) the right to deduct arises at the time when the payer have occurred
constituting an obligation to admit that tax.
(4) the payer is not entitled to a tax deduction for a taxable supply received
used for the representation, which cannot be under a special legal
prescription ^ 53) recognised as expenditure incurred in order to achieve, maintain and secure
income, with the exception of transactions under § 13 para. 8 (a). (c)).
(5) the payer is entitled to a tax deduction for the full amount received
taxable transactions, which apply exclusively to the implementation of the performance
referred to in paragraph 1.
(6) if the payer received as a chargeable event for purposes that
shall qualify for a tax deduction, and for other purposes, it shall be entitled to
claim a tax deduction only in part attributable to the use with
the right to deduction of tax (hereinafter referred to as "partial tax deduction"),
unless the law provides otherwise. The appropriate amount of the deduction in the partial
amount of the procedure laid down in section 75 or 76.
section 73
Conditions for the exercise of the right of deduction
(1) to exercise the right to deduct the tax payer is required to meet these
terms and conditions:
and) in respect of deductions that apply to him different payer, tax
the document,
(b)) in respect of deductions that the payer has applied when providing taxable
the performance of non-established taxable person in the territory of the country or other payer,
or that the payer has applied in the acquisition of goods from another Member
State tax admit and have tax receipt; If the payer does not have a tax receipt,
the claim may be prove by other means
(c)) in respect of deductions when goods are imported, if the payer is required to this tax
According to § 23 paragraph 1 to admit to. 3-5, the tax admit and have tax receipt,
(d)) in respect of deductions when goods are imported, if the payer is not required to do
pursuant to § 23 para. 3-5, pay tax and have assessed the tax document,
or
(e)) in respect of deductions that the payer has applied in the case of transactions referred to in section 13 of the
paragraph. 4 (b). (b)), and have to admit to tax a tax receipt; If the payer does not have
tax document, the claim may be demonstrated by other means.
(2) the payer is entitled to claim a tax deduction for the first
the tax year in which the conditions referred to in paragraph 1.
(3) the right to deduct cannot be redeemed after the expiry of which shall be
3 years. The deadline for the exercise of the right of deduction begins the first
on the day of the month following the tax year in which the entitlement to
the deduction commences. After this deadline, the payer is entitled to exercise
the right to deduct input tax on the taxable supply received, if the
and he was obliged to this) the tax admit or
(b)) this taxable supply it for the purpose of paragraph 1 pursuant to section 13. 4
(a). (b)).
(4) the payer, who has received a claim for deduction of taxable
partial tax, is entitled to claim a tax deduction for
This implementation no later than for the last tax period of a calendar
year in which the fiscal period of a claim could be
soon as possible. The deadline for the exercise of the right of deduction provided for in paragraph 3
This does not affect.
(5) in the absence of proof of entitlement to deduct all
prescribed particulars of a tax document can be entitled to prove to other
way.
(6) if the amount exceeds the tax shown on the adopted tax document amount
the tax which is to be enforced under this Act, the payer is entitled to
claim a tax deduction only in the amount corresponding to the tax which has
be enforced under this Act. If the tax amount shown on the
adopted tax document below to be applied under this
the law, the payer is entitled to claim a tax deduction only in the amount of
corresponding to the tax stated on the tax document.
(7) for taxpayers who carry out taxable transactions like the companions
the company claimed a tax deduction for received taxable
the performance used to company activities specified by the companion, which leads
Register for the purposes of value added tax for the company. The companions
the company, who are the payer may claim a tax deduction for
received the taxable transactions used for the activity of the company
individually, if carried out taxable transactions to which this taken
taxable transactions shall apply, and if this made taxable transactions
shall indicate in their tax returns. If you applied the right to deduct
tax individual partners of the company, must be those companions
is subject to VAT on the output in relation to a specified shareholder of the company,
that recognizes the tax on output for the activities of the entire company.
§ 74
Fix deduction
(1) if it is made to fix the tax base and the amount of tax under section 42, that
has resulted in a reduction of the deduction is the payer, for which
the performance took place, is obliged to perform the correction of deductions. Fix
the payer will perform for the tax period in which the learned of the circumstances of the
decisive for the formation of the obligation to do it. Repair of the payer's tax deduction
shows a corrective tax document or other evidence related to the
repair, or in any other way.
(2) if it is made to fix the tax base and the amount of tax under section 42, that
has resulted in an increase of the deduction is the payer, for which
took place of performance shall be entitled to perform the correction of deductions. The patch is
the payer is entitled to make on the basis of the adopted amending the tax document
First, for the tax period in which the tax base has to repair and
the amount of tax, and no later than 3 years from the end of the tax period to which the
fix refers to.
(3) in the case of adoption of a taxable supply that is taxable
under § 37a is negative, it shall follow the procedure referred to in paragraph 1 apply mutatis mutandis.
§ 75
The method of calculating deductions pro rata
(1) if the payer received as a chargeable event in the framework of their
economic activities, as well as for purposes unrelated to them, shall be entitled
to deduct only the amount corresponding to the scope of application of the proportional to
of their economic activity.
(2) in the case of a taxable supply received intended for the implementation of the
their economic activities, which the payer it partly also for
purposes unrelated to them, the payer may choose to claim
to deduct in full. Part of a taxable supply received by the
apply for the purposes of a non-economic activities,
then considers the delivery of goods in accordance with § 13 para. 4 (b). and) or for
the provision of services pursuant to § 14 para. 3 (b). and according to this Procedure.)
the paragraph does not apply in the case of fixed assets.
(3) the amount of the deduction pro rata is calculated as the product of
input tax for the taxable supply is received for which the payer
the right to deduct pro rata, and the proportion of use of the performance of the
for the economic activities of the payer (hereinafter referred to as "the proportional coefficient"). Pro rata
the coefficient is calculated as a percentage of the the nearest whole
the percentage up.
(4) If, at the time of the application of the proportional amount of tax deduction
the actual share of the coefficient referred to in use, it provides the payer
a qualified estimate. After the end of the calendar year in which
chargeable event payer was entitled to make a claim on the
deduction and this claim, to the value of the proportional
coefficient takes into account the actual proportion of the use of this taxable supply
for its economic activity in that year. If proportional deviates
calculated based on the actual use of the proportional coefficient
provided for an estimate by more than 10 percentage points, the amount of the
deductions shall be corrected. If the calculated amount of the correction is positive, the payer is
entitled to the amount of the deduction to fix, if it is negative, it is
the payer shall fix the amount of the deductions claimed. Fix payer
be indicated in the tax return for the last tax period of a calendar
After a year in which the chargeable event is entitled to exercise
the right to deduct, which is fix refers to.
§ 76
How to calculate the right of deduction in the amount of the abridged
(1) if the payer uses the received taxable supply within their
economic activities both for transactions with entitlement to deduct input tax referred to
in § 72 para. 1, so for exempt transactions without the right to deduct
taxes with place of performance on the territory of the country and out of the territory, with the exception of the performance of
referred to in § 72 para. 1 (b). (d)), shall be entitled to a tax deduction only in the
abridged the amount corresponding to the scope of application for the performance with the right to
a tax deduction.
(2) the amount of the deduction in the amount of the abridged is calculated as the product of
input tax for the taxable supply is received for which the payer
the right to deduct in abridged and coefficient. If there is overlapping
the right of deduction in the amount of the abridged pursuant to this provision and entitlement
to deduct pro rata pursuant to section 75 shall apply for the calculation of the amount of the
deduction of amounts in the abridged instead of input tax amount
deduction pro rata procedure provided for in § 75.
(3) the coefficient referred to in paragraph 2, first sentence, shall be calculated as a percentage
proportion, in whose
and the numerator is the sum of the amounts) tax bases or the performance of the payer
carried out transactions with entitlement to the deduction referred to in § 72 para.
1,
(b) the denominator is the total sum of) values in the numerator, and the sum of the values
the performance of the payer made the transactions exempt without repayment
a tax deduction.
In the sum of the amounts of tax bases or the values of the transactions made by the payer
the performance will be included in the remuneration received, if received from these
consideration was required to disclose tax payers or the realisation of the implementation.
The calculated coefficient shall be rounded to the next whole number up.
(4) do not count in the calculation of the coefficient of
and the sale of fixed assets) if the assets of the payer for
of their economic activity,
(b)) the provision of financial services, the supply of immovable property and rent real estate property
things, and only if there are complementary activities undertaken by payer
Occasionally,
(c) the transaction referred to in section 13), para. 4 (b). (b)).
(5) if the value of the denominator of the proportion calculated in accordance with paragraph 3,
a positive number and value in its numerator is zero or a negative number, it is
coefficient of 0%. If the value of the denominator of the proportion of zero or
a negative number and value in its numerator is zero or a positive number, it is
coefficient of 100%. Where the coefficient is calculated in accordance with paragraph 3 is equal to
to or greater than 95%, it is considered equal to 100%.
(6) for the calculation of the right to deduct the amount of the tax in the abridged
times of the current calendar year payer coefficient calculated
the data for the tax period during the previous calendar year
the settlement deductions. If the performance for the calculation of the coefficient for
in the absence of the previous calendar year, fix the rate of this
the coefficient of the payer of a qualified estimate.
(7) after the end of the current calendar year, the payer makes a settlement
a deduction in the amount of the tax for all of the abridged period of this year
(hereinafter referred to as "the settled period"). The settlement shall be calculated as the difference
between the total entitlement to deduction in the amount of the calculated from the data of abridged
for the period, and the sum of the settled claims put forward to deduct in the
abridged in each of the tax periods included in
the settlement. For the calculation of the total entitlement to deduction in the amount of the abridged
for the period of settled the Bill-it's calculated from the data on the
carried out transactions for the whole period of settled (hereinafter referred to as
"settlement coefficient"). The settlement of the deduction to the payer's
tax return for the last tax period vypořádávaného period.
(8) for the settlement of deductions in the amount of the abridged when unregistering
paragraph 7 shall apply mutatis mutandis, with the settled period is from 1.
January of the calendar year in which the registration has been cancelled, to the date of
the cancellation of the registration.
(9) If after the settlement deductions for repairs carried out transactions
for some of the tax period is already settled, the amount of the claim to the
the deduction amount is converted in the abridged new settlement coefficient
calculated from data for the whole period of settled with by projecting all
corrections.
(10) in the event that the payer has applied the deduction from the remuneration
prior to the acquisition of fixed assets, for which he is entitled to a tax deduction
in the abridged amount, in a year other than that in which it is after the acquisition of this
the assets of the right to deduct shall be entitled to apply, shall include in the amount
the settlement of the right of deduction provided for in paragraph 7 for the year in which, after
the acquisition of this property shall be entitled to exercise the right to deduct,
also the difference of the right of deduction resulting from any
the difference between the values of the coefficients for the relevant years of settlement.
Similarly, the payer shall proceed even in the case of the application of the deduction for each
individual consideration received, which became part of the acquired
fixed assets.
§ 77
The settlement deductions
(1) the original deduction claimed on assets before its
use, with the exception of fixed assets is subject to compensation, if in
the time limit for claiming the deduction under § 73 para. 3 the payer
This property is applied in the context of their economic activities for other
purpose than that taken into account in the application of the original deduction.
(2) the use for other purposes shall mean cases where the payer has applied
the original deduction in
and) full and, subsequently, the assets be used for the purposes for which it has
the right to deduct in the abridged or does not have the right to deduct,
or
(b) the amount of the abridged and subsequently) that the assets be used for the purposes for which
It does not have the right to deduct, or for the purposes for which it is entitled to
deduct in full.
(3) the original deduction taken for buildings and units that are not
fixed assets shall be subject to the settlement after expiry of the period referred to in
§ 73 para. 3 if they are satisfied the other conditions referred to in paragraph 1.
(4) the amount of the settlement deductions will be calculated as the difference between the amount of
the right to deduct the tax at the time of the use of the asset and the amount of the original
claimed deduction. If the calculated amount of the settlement deductions
in the affirmative, the payer is entitled to settle, if negative, the payer is
obliged to settle.
(5) the compensation deduction shall be indicated in the payer's tax return for the tax
the period in which the business assets were used, and in which there
constituting an obligation or option to make this settlement.
The adjustment of deductions
§ 78
the title launched
(1) the original deduction taken for acquired fixed assets
is subject to adjustment, if in one of the calendar years following the
the year in which the deduction was applied, there is a change in the scope of
the use of such property for the purposes of entitlement to a deduction
the tax. Similarly, in the case when the payer when the acquisition
fixed assets did not have the right to deduct, since the property
It was originally intended to be used in the context of the economic activities of the payer for
purposes that do not constitute a right to deduct.
(2) changes in the scope of application of the fixed assets shall be assessed separately
for each calendar year within the period for adjustment of deductions, and in
a comparison of the facts that the payer into account when applying the
the original deduction or the acquisition of the asset, if entitled to
the deduction didn't.
(3) the period for adjustment of deductions is 5 years old and begins to run calendar
the year in which the fixed asset is acquired. In the case of buildings,
units and their technical evaluation of ^ 73) and in the case of land, the
the period for adjustment of deductions be extended to 10 years.
(4) by changing the scope of the use of fixed assets for the purposes of that
rise to the right to deduct means cases where the payer
and the original deduction) in full and then this property
be used for the purposes for which it has the right to deduct partial
or does not have the right to deduct,
(b) the original deduction) in partial amounts and then this
assets be used for the purposes for which it does not have the right to deduct, or
for the purposes for which it has the right to deduct in full,
(c)) had the right to deduct, and subsequently that the assets used for
the purposes for which it has the right to deduct in full or partial
the amount, or
(d)) of the original partial tax deduction and a difference between the
factors or coefficients both pro rata settlement.
(5) for the purposes of the adjustment of deductions, the technical evaluation of ^ 73) considers
a separate fixed asset.
(6) the adjustment of deductions of the payer shall be indicated in the tax return for the last
the tax period of the calendar year in which it arose from the fact
establishing an obligation or option to perform this adjustment.
§ 78a
(1) the amount of the adjustment of deductions for the calendar year shall be calculated
equal to one-fifth or one-tenth in the case of buildings,
units and their technical evaluation of ^ 73) and in the case of land, from the
the product of the
and the amount of the input tax) for the related asset and
(b)) the difference between the indication of the right of deduction for the calendar year,
in which the adjustment of deductions, and indicator of the right to deduct
tax
1. the calendar year in which the original deduction or
2. for the calendar year in which the asset is acquired, if the person entitled
to deduct had not.
(2) indication of the right of deduction is
and 0%) if the payer does not have the right to deduct,
(b)) 100%, if the payer has the right to deduct in full, or
(c) the relative coefficient) or settlement coefficient, if the payer has a right to
a tax deduction only in part, or the product of both coefficients,
If there is overlapping of the right to deduct pro rata pursuant to section 75 and
the right of deduction in the amount of the abridged pursuant to § 76.
(3) the adjustment of deductions shall be made only in the case that the difference between the
indicators of the right to deduct is greater than 10 percentage points.
If the calculated amount of the adjustment of deductions is positive, the payer is entitled to
Edit, if negative, the payer is required to do.
(4) when calculating the amount of the adjustment of deductions for fixed assets
that the payer took as a taxable person before the date of registration,
proceed by analogy with paragraph 1 with the fact that instead of a pointer
the right to deduct to the calendar year in which the original deduction
submitted or asset is acquired, the pointer to the right to deduct
taxes to the calendar year in which the registration has occurred.
(5) if the payer uses the asset for the changed purposes pursuant to § 78 para. 4
(a). a) to (c)) for only part of the calendar year, taking into account,
This fact, in the amount of the adjustment of deductions, calculated in accordance with paragraph 1
or 4.
§ 78b
(1) for the adjustment of deductions for long-term assets developed
the activities shall apply mutatis mutandis the provisions of § 78 and 78a, saying that the time limit for
an adjustment of the deduction starts to run the calendar year in which the asset was
inducted into the State that is eligible to use.
(2) fixed assets created by own activities, whose indication
in a State that is eligible to use an to carry out the transactions referred to in section 13 of the
paragraph. 4 (b). (b)), the amount of input tax to calculate the adjustment of the deduction of
tax determined in accordance with § 36 odst. 6 (a). and for other long-term.)
assets created its own activities, the amount of the input tax for the
calculation of the adjustment of deductions determined as the sum of the input tax for
each received taxable transactions, which became part of
This asset.
§ 78c
(1) the provisions of § 78-78b shall apply mutatis mutandis for the adjustment of deductions for
and the assets acquired on the basis of) a decision on the privatization under the Act
the conditions governing the transfer of assets to other persons,
(b) assets acquired in the acquisition) of the business establishment,
(c)) of property that is part of the assets of the previous in the transformation of business
the Corporation,
(d)) of property that the payer has acquired as the heir to pursue continuing
of economic activities.
(2) the period for adjustment of deductions referred to in paragraph 1 shall not suspend.
§ 78d
(1) If fixed assets within the period for adjustment of deductions to
the implementation of performance of delivery of goods or services, the
Similarly, the provisions of § 78-78c with the fact that the adjustment of deductions shall be made
in one lump sum.
(2) the amount of the one-time adjustments of deductions for the calendar year in which the
There was a realisation of the transactions referred to in paragraph 1 shall be determined by multiplying the
the amount calculated under section 78a. 1 or 4 and the number of years remaining until the
the end of the period for adjustment of deductions. To the number of years included also
year in which the deduction adjustment is performed. The pointer of the right to
the deduction is 0%, if the performance of exempt without repayment
tax deduction, or 100% if it is taxable.
(3) the Adjustment of deductions is also subject to the deduction that the payer in
fixed assets in the same calendar year in which the
made in accordance with paragraph 1.
(4) if the payer within the period for adjustment of deductions adds, converts or
provide fixed assets, for which he was entitled to enforce the original
the right to deduct pro rata, as for the supply of goods or
the supply of services within the framework of the implementation of its economic activities
also in the case of part of the assets originally intended for use for the
purposes unrelated to his economic activities.
The right to deduct during the registration and unregistration
§ 79
the title launched
(1) a taxable person shall be entitled to a tax deduction for the adopted
taxable supply acquired in a period of 12 consecutive months
before the date, when it became the payer, if this performance is to this day
part of its assets.
(2) the right of deduction provided for in paragraph 1 shall apply to the manner in
the extent and under the conditions laid down in § 72 up to 78d. To calculate the amount
the right to deduct fixed assets shall apply mutatis mutandis to section
78d paragraph 1. 2.
(3) the right to deduct provided for in paragraphs 1 and 2 may be applied for
the tax year in which falls the day when the taxable person has become
the payer.
Section 79a
(1) when you cancel a registration the payer is required to reduce the claim to the
a tax deduction for the property, which is on the date of cancellation of the registration of
commercial property and filed a claim for deduction or its
part.
(2) the amount of the reduction of the right of deduction for assets in
charges for taxable transactions, that is to the day preceding the date of cancellation
registration did not materialize, and the inventory is determined in the amount of the deduction
the tax. For the calculation of the amount to the right to deduct tax at the fixed
assets shall apply mutatis mutandis to section 78d paragraph. 2.
(3) the provisions of paragraph 1 shall apply mutatis mutandis for the
and the assets acquired on the basis of) a decision on the privatization under the Act
the conditions governing the transfer of assets to other persons,
(b) assets acquired in the acquisition) of the business establishment,
(c)) of property that is part of the assets of the previous in the transformation of business
the Corporation,
(d)) of property that the payer has acquired as the heir to pursue continuing
of economic activities.
(4) the payer is required to reduce the deductions under paragraphs 1 to
3 for the last tax period of the registration.
§ 2
The heir, who does not continue in the pursuit of economic activities after
the death of payer, shall on the day preceding the day of transfer tax
obligations of the deceased to reduce claim a tax deduction for
the property, which has been trading on that date the property of the payer and for which
the payer filed a claim for a tax deduction, or part of it.
§ 79c
When you cancel a registration obligation does not arise to reduce the claim to the
a tax deduction for the property, which is on the date of cancellation of the registration of
commercial property and on which the application of the right to deduct or
part of it, and it
and when you cancel a business Corporation) without going into liquidation,
(b)) in the case where a natural person who is the payer, it stops
business activities so that all his business assets inserted into the
legal person who directly in the activity continues and of which it is
only the founder,
(c)) when you cancel the registration of a legal person,
1. that was the payer,
2. which was founded by a single natural person and
3. in the action continues this natural person as an entrepreneur,
(d)) when you merge, merging or splitting of the State enterprise, if the
the payer,
(e)) the conversion of a person who was not founded or established for the purpose of
business is the payer, or
(f)) when you cancel a group registration and termination of membership of a group member.
Part 11
Tax refund and sale of the goods at the prices without taxes
§ 80
Tax refund to persons enjoying privileges and immunities
(1) for the purposes of this Act, a person enjoying privileges and immunities under
contracts that are part of the Czech legal order ^ 55) (hereinafter referred to as "the person
enjoying privileges and immunities ") shall mean:
and) diplomatic mission and consular post, with the exception of consular offices
led by honorárními consular officials (hereinafter referred to as "consular
the authority) accredited for the Czech Republic as the authorities of foreign States,
(b)) Special Mission,
(c)) Prosecutor's Office of the international organization,
(d) a member of the diplomatic mission) ^ 56) consular office ^ 57), based in
territory of the country, with the exception of a member of the professional staff and private business
the person who is accredited for the Czech Republic and does not have a place of residence in the
the territory of the
an official of the Prosecutor's Office of the international organization) that does not have a place
stay at home and not a citizen of the United States, if it is
permanently assigned to the performance of their official functions in the territory of the country, and the State
a national of a foreign State that is a member of a special mission accredited to
The Czech Republic and who has no place of residence in the territory of the
(f) member of the family) the persons referred to in subparagraphs (d) and (e))) if it lives in the
together, running the household on the territory of the Czech Republic, reached the age of
for 15 years, is not a citizen of the United Kingdom and is registered
The Ministry of Foreign Affairs; managing the household together for
the purposes of this Act, a community of individuals, which, together
permanently living together and sharing the cost of the her needs,
g) body of the European Union.
(2) a person entitled to the privileges and immunities referred to in paragraph 1 is back
tax paid, if the price of a taxable transaction, including tax paid
one seller in one calendar day referred to single
tax document is greater than 4 000 €, excluding the acquisition of fuel
materials for personal automobile, telecommunications services or services
related to the collection and removal of municipal waste, with the collection of electricity,
water, gas, fuel oil for heat production. Tax paid in prizes
goods and services (hereinafter referred to as "tax paid") returns:
and) person referred to in paragraph 1 (a). and), which has its registered office in the territory of the country, and
the person referred to in paragraph 1 (b). (d)) and members of her family by
paragraph 1 (b). (f)) on the basis of the principle of reciprocity, a maximum in the
the extent to which the tax is returned to the Czech person enjoying privileges and immunities in the
foreign State
(b)) to a person referred to in paragraph 1 (b). and), which has its registered office in the territory of the country, but
the sending State does not apply the tax as part of the price of goods and services,
a maximum amount of Eur 3 000 000 for the calendar year, with the exception of taxes
paid the price of passenger cars, and the price of goods and services provided by the
in connection with the acquisition, construction, renovation or maintenance
immovable property situated in the territory of a member of a diplomatic mission
or consular office referred to in paragraph 1 (b). (d)), up to a maximum
above 100 000 € per calendar year, with the exception of the tax paid in the price
passenger cars, and the members of his family referred to in paragraph 1 (b). (f)),
a maximum amount of $ 100 000 per calendar year, with the exception of taxes
paid the price of passenger cars,
c) to a person referred to in paragraph 1 (b). and), which is accredited for
The Czech Republic, but has its registered office outside the territory of the country, up to a maximum
250 000 CZK per calendar year
(d)) to a person referred to in paragraph 1 (b). (d)), which is accredited for
The Czech Republic, but it has a place of residence outside the territory of the country, up to a maximum
above $ 10,000 per calendar year
e) to a person referred to in paragraph 1 (b). (b)), and (c)), up to a maximum amount of 500 000
Per calendar year, with the exception of the tax paid in the price of personal
car and the price of goods and services provided in connection with
the acquisition, construction, renovation or maintenance of immovable property
situated in the territory of the country, unless otherwise provided in an international treaty,
(f)) to a person referred to in paragraph 1 (b). (e)), up to a maximum 100 000 CZK
the calendar year, except for the tax paid in the price of passenger cars,
unless an international treaty, and members of her family
referred to in paragraph 1 (b). (f)), up to a maximum 100 000 CZK
the calendar year, except for the tax paid in the price of passenger cars,
unless an international agreement provides otherwise.
(3) entitlement to the refund shall be applied to administration
and) tax return to claim a tax refund for persons
referred to in paragraph 1 (b). a) to (f)), that this VAT return cannot be filed
electronically, or
(b)), the application for a refund to the person referred to in paragraph 1 (b). (g)).
(4) the Ministry of Foreign Affairs confirms compliance with the principle of reciprocity
and his personal, material and value range in annex a completed tax
Returns, and this annex forms an integral part of the tax
a confession.
(5) the ability to claim a refund of the paid taxes arises to a person
enjoying the privileges and immunities referred to in paragraph 1, the first in the tax
the period when the chargeable event occurs. Entitled to a tax refund
This person expires March 31. January 1 of the calendar year,
following the calendar year in which it was held taxable
the performance. A person enjoying privileges and immunities referred to in paragraph 1 (b). and)
to c), and (g)) is entitled to reclaim taxes paid for purchased goods and
the service, on condition that the purchased goods and services used exclusively for the
its official use. A person enjoying privileges and immunities referred to in paragraph
1 (b). d) to (f)) is entitled to reclaim taxes paid for purchased goods
and services under the condition that the purchased goods and services used exclusively for the
own use and consumption.
(6) the entitlement to the refund shall carry a copy of the technical card
the acquisition of a passenger car and proof that the payer is undertaking the
taxable supply upon request of the person referred to in paragraph 1 shall be obliged to
expose with these necessities:
and the business name or the name), in addition to the name of the Bill-to customer and that
chargeable event takes place,
(b) the tax payer identification number), which carries out taxable
the performance,
(c)) name of the person for whom the taxable transaction is carried out,
(d)) and the subject range of taxable transactions,
(e) the registration number of the document)
(f) the date of the chargeable event),
g) tax rate and the tax base,
h) the amount of tax referred to in a manner in accordance with § 37 para. 1,
I) price including all taxes.
(7) The maximum amount of tax that is returned to the person entitled to the privileges and
immunities, it counts toward the tax that would have been calculated, if the performance of the
provided for this person was not exempt from tax pursuant to § 68 para. 9.
(8) a person enjoying privileges and immunities referred to in paragraph 1 is for the purposes of
tax refund tax subject.
(9) the tax period for the persons enjoying privileges and immunities referred to in
paragraph 1 (b). a) to (c)), and (g)), calendar month, and for the beneficiaries of the
the privileges and immunities referred to in paragraph 1 (b). d) to (f)) calendar
quarter. Tax return or request for reimbursement shall be submitted
one for the tax period, and this first day of the following
the reporting period and not later than 31 December 2006. January following the year in
serving the tax return or a request for a refund.
(10) for the purposes of the refund lodged a tax return or a request for
refund a person enjoying privileges and immunities, as follows:
and) diplomatic mission, consular post, special mission and serves tax
tax return locally competent according to their head office in the territory of the
(b)) a member of a diplomatic mission, consular post, special mission and established
in the territory of the country, including members of their families, the tax return
the locally competent tax administrator of the persons referred to in point (a)
and)
(c) a body of the European Union) with its registered office in the territory of the country making the request for a refund
the locally competent tax administrators of the tax in accordance with its registered office in the territory of the country;
If this person is not established in the territory of the country, an application for refund
through the General Tax Directorate, and the tax administrator is
the locally competent tax authority for the city of Prague,
(d)) Prosecutor's Office of the international organization referred to in paragraph 1 (b). (c))
given the tax tax return locally competent according to its
Head Office in the territory of the
an official of the Prosecutor's Office) international organizations referred to in paragraph 1
(a). (e)), including members of his family served the tax return tax
the locally competent according to their place of residence in the Czech Republic,
(f)), the diplomatic mission or consular post referred to in paragraph 2 (a). (c)),
including its members referred to in paragraph 2 (a). (d)), the tax return
The tax authority for the city of Prague.
(11) a person enjoying privileges and immunities referred to in paragraph 1 shall return the
tax paid within 30 days from the day following the assessment. The tax is
Returns the amount to the nearest whole Crown.
(12) a person enjoying privileges and immunities referred to in paragraph 1, which
claim for tax refund for goods under this provision shall not
When you export the goods make a claim for a tax refund to foreign natural
persons under section 84.
(13) the scope of the privileges relating to the acquisition of cars in
the country, which have been returned to duty, and to the acquisition of passenger cars
other Member States which are exempt, including the quantitative limits
for passenger cars and the amount of time that should not be a personal
cars leased, lent, pledged, stolen or destroyed, the
governed by the principle of reciprocity and according to a maximum extent, in
What is granted to Czech person enjoying privileges and immunities in the foreign State.
The condition for entitlement to a refund upon acquisition of personal
cars in this country, or from another Member State's allocation
diplomatic license plates under the law governing the
registration of vehicles.
(14) in the case where the principle of reciprocity cannot be applied, shall be determined
the quantitative limits and the time for a person enjoying privileges and immunities under
paragraph 1, for which the passenger car was acquired in the territory of the
tax or buying a car from another Member
the State is exempt as follows:
and) the person referred to in paragraph 1 (b). a) to (c)) can get in this country with
entitled to a tax refund or buy from another Member State with entitlement
exemption personal cars in reasonable numbers to
the size of the Office,
(b)) a person referred to in paragraph 1 (b). (d)) can get in this country with
entitled to a tax refund or buy from another Member State with entitlement
the exemption in the amount of:
1. the Nuncio, or Ambassador, head of Mission in the equivalent rank 2
passenger cars plus 1 passenger car in case it is accompanied by
Member of the families registered Ministry of Foreign Affairs,
2. diplomatic staff and consular officer 1 passenger car plus 1
in the case of a passenger car that is accompanied by a family member
registered by the Ministry of Foreign Affairs,
3. the administrative and technical staff of the consular employee 1
automobile,
(c)) the person referred to in paragraph 1 (b). (e)) can get in this country with
entitled to a tax refund or buy from another Member State with entitlement
the exemption for passenger cars in the quantities specified in point (a)
(b)), if an international agreement provides otherwise,
(d) the tax returns for) acquired the car in your own country or is
the acquisition of a car from another Member State are exempted from the
the tax, provided that the
1. diplomatic license plate will be allocated according to the legal
rules relating to the registration of vehicles and
2. for a period of 24 months from the date of registration of the car will not
hired out, lent, stopped, stolen, destroyed or disposed of in accordance with
the legal rules relating to the registration of vehicles,
e) if violation occurs when the conditions laid down in point (d)), the person
enjoying privileges and immunities
1. when a refund of the tax return the amount unduly paid tax,
or
2. when the tax exemption file a tax return, that this VAT return
You cannot submit electronically, within 25 days of the date when such infringement
There,
f) if the person referred to in paragraph 1 (b). d) or (e)) follows the
points (e)), the amount of any sum received unduly or the amount of tax
the proportional part of the tax attributable to the remaining period of the 24-month period,
g) If a person referred to in paragraph 1 (b). (d)) or e) terminates prematurely
your business stay in the territory of the country, the procedure referred to in point (e)), with the
tax amount corresponds to an aliquot part of the tax attributable to the remaining period of
24-month period,
h) if the person referred to in paragraph 1 (b). (d)) or e) terminates its
business stay in the national territory within 6 months from the date of allocation of the diplomatic
registration of such vehicle, the procedure referred to in point (e))
the fact that the amount unduly paid amounts or the amount of tax is equivalent to the entire
Dani,
even) the person referred to in paragraph 1 (b). d) or (e)) may not follow
letters e) to (g)), provided that the passenger car converts to another person
enjoying privileges and immunities.
§ 81
Remission of tax under the foreign assistance
(1) If an international agreement, which is part of the Czech legal order,
contains the provision that foreign assistance is non-repayable shall be exempt from
taxes or from funds of foreign aid must not be paid for by tax, has
the person who paid such tax are entitled to a refund of the tax on the
the basis of the application. The tax is not refundable for the programmes and projects financed from the
resources of the European Union with the exception of programmes of pre-accession aid.
(2) entitlement to the refund is also the person who paid such tax
and that requests a refund of the tax paid on the funds of non-repayable
foreign aid or from funds from the resources of the European Union
provided in support of research and development projects ^ 59a), pursuant to the
the rules cannot be resource provider of these resources
on the payment of taxes.
(3) a person applying for a refund (hereinafter called the "applicant") must in
applications for refund indicate the business name or name, an addendum to the
the name and address of the place of stay, where appropriate, tax identification number, or
social security number, or other identifying number. Application for refund
the applicant served locally competent tax authority, with the exception of
foreign person who submits an application to the tax authority for the city of
Threshold.
(4) the request for a refund must be accompanied by the
and) tax documents or documents for the sale of goods or the provision of
services that were exposed by the payer,
(b) proof of payment of taxes),
(c) the proof of origin) of funds and that the purchased
goods or service provided is part of a program of non-repayable
foreign aid, which will issue the Ministry of finance or a person
The Ministry of finance to issue such an acknowledgement.
(5) on the proof of the sale of goods or services is the payer,
carries out taxable sales, shall state the
and) trade name or name, in addition to the name and registered office of the Bill which
chargeable event takes place,
(b) the tax payer identification number), which carries out taxable
the performance,
(c)) the trade name or name and address or place of residence of the person for
which the chargeable event is conducted,
(d)) and the subject range of taxable transactions,
(e) the registration number of the tax document),
(f) the date of the chargeable event),
g) tax rate and the tax base,
h) the amount of tax referred to in a manner in accordance with § 37 para. 1,
I) price including all taxes.
(6) the right to a refund to the person of another Member State or
a foreign person, that can be an applicant for a tax refund if tax
a purchased item or service provided under the foreign assistance
pay. Entitled to a refund of the tax payer who has the benefit of the people of
another Member State, or a foreign person has carried out taxable
filling and applied the tax to the output, if these persons to apply for a refund
the tax. In this case, does not include a request for a refund, proof of
tax payment, but must be in the application for refund of tax by a person from another
Member State, or a foreign person confirmed that these persons
to apply for a refund. This confirmation of such persons shall be entitled to
the refund shall be lost.
(7) an applicant who is the payer, is for the purposes of the refund of tax
entity.
(8) the right to a refund may be claimed no later than 15 months from the end
the calendar month in which the chargeable event occurs. If
is not eligible for refund filed within this period, the claim shall be extinguished.
(9) If a submitted application is incomplete, or if you have doubts about the
the accuracy, truthfulness or conclusiveness of the applications submitted, the tax is
does not return until the defects are not deleted and the doubts regarding the submitted
request. A person who is entitled to a tax refund, tax return no later than
within 30 days from the day following the date of the application or after the date of
remove the defects of the request. Tax returns in the amount rounded to whole
of the Crown.
(10) if the taxpayer's claim for the refund referred to in paragraphs 1
through 9, does not exercise the right to deduct under this Act.
§ 82
Remission of tax payers in other Member States
(1) of the Bill which has its registered office or place of business in the territory of the country shall be entitled to
refund of input supplies with place of performance in another Member State,
in which the refund period had its registered office or place of business,
According to the rules laid down in that other Member State. If the payer
It received taxable supply for carrying out the transactions referred to in section
72 para. 6, is entitled to a partial refund.
(2) condition for a refund of the tax in another Member State is making the application
for refund through the electronic portal managed
General financial Directorate. Permission to access the electronic
the portal shall allocate to the locally competent tax administrator within 15 days from the date of receipt of the
the allocation request permission to access the format and structure of the submitted
published by the financial headquarters and signed by a recognized
electronic signature or with a verified identity that way,
You can log on to the mailbox.
(3) an application for refund shall be filed not later than 30 June 2005. September calendar
the year following the refund period. If the request for
the refund applies to the refund period falling within the year 2009,
It is served by no later than 31 December 2006. March 2011. Acceptance of the application for refund
the applicant shall be immediately confirmed through electronic
the portal.
(4) If, after submission of the application for refund of taxes there is a change in the amount of
the coefficient referred to in § 72 para. 6, will carry out the repair bill-tax amounts,
You asked or that have already been returned. Will repair the payer in
applications for refund submitted in the calendar year following the
the refund period or if in this calendar year
the application for refund, shall submit the fix in a separate statement
through the electronic portal.
(5) the request for refund will not be transferred to another Member State, if
the applicant in the refund period were only fulfilling a franchise
from the tax without the right to deduct, or by a taxable person has been
According to § 6 paragraph 1. 1 a or was a non-taxable person. The notice of
non-refund requests will be communicated through
the electronic portal.
(6) at the moment of delivery, in the cases referred to in paragraphs 1 to 5 shall mean
a moment to send a notification in the form of a data message on an electronic
the address indicated in the application for refund through electronic
the portal.
Remission of tax within the territory of the persons registered for VAT in another Member
State
section 82a
(1) the right to a refund of input supplies with place of performance on the territory of the country
has a taxable person registered for VAT in another
Member State, if during the refund period
and not the seat or place of business) in the territory of the country, and
(b) the supply of goods or not) the supply of services with a place of performance in the
territory of the country, with the exception of
1. the transactions exempted pursuant to § 51, 66, 68 or 69,
2. the supply of goods or services, for which he was required to admit
tax a person that has been granted these transactions,
3. transactions referred to in section 17, which took place as the Middle person, or
4. provision of the services to which the special regime has used the one-stop
space.
(2) entitlement to tax refund may be applied under similar conditions, for
where the payer is entitled to a tax deduction in the territory of the country. If the person
registered for VAT in another Member State has the right to deduct in the
proportionally, is entitled to a refund only in this proportion.
(3) entitlement to the refund shall not apply to the tax amounts that were
applied
a) in contravention of this Act,
b) for transactions which are exempt pursuant to section 19, section 64 or 66
paragraph. 2 (a). (b)).
(4) condition for a refund of the tax in the territory of the country is to request a refund
taxes through the electronic portal in another Member State, in
where the taxable person registered head office or place of business.
(5) an application for refund must include
and) tax identification number for the purposes of value added tax
the applicant,
(b)) or the name of a commercial company, registered office, place of residence of the applicant,
(c) the trade name or name), registered office, place of residence, if the representative is
appointed,
d) e-mail address,
(e) a description of the economic activities of the applicant), for which the goods were acquired or
the service received, using harmonised codes,
f) refund period to which the application for refund applies,
g) Declaration by the applicant stating that he has fulfilled the condition set out in paragraph
1 (b). (b)),
h) account details, including IBAN, BIC codes, the name of the owner of the account and currency
account,
I) for each tax receipt or tax document upon import, these
details:
1. tax identification number of payer who has carried out the taxable
the performance, unless the importation of the goods,
2. the trade name or name, in addition to the name and registered office of the Bill which
carried out taxable transactions,
3. the registration number of the tax document
4. the date of the chargeable event,
5. the tax base and the amount of tax in the Czech currency,
6. the total amount of the claim for refund of the tax in the Czech currency,
7. the coefficient for the calculation of the right to deduct partial
expressed as a percentage,
8. kind of acquired goods or services received, broken down according to the codes
referred to in paragraph 6.
(6) the request for a refund must be the kind of goods or services described
in accordance with the following codes:
1 hydrocarbon fuel
2 the hiring of means of transport,
3 expenses relating to the means of transport (other than the goods and services
listed under codes 1 and 2),
4 tolls and road fees,
5 travel expenses, such as taxi fares, fare in the public
transport,
6 accommodation,
7 foods, drinks, and food services,
8 admissions to fairs and exhibitions,
9 expenditure on luxuries, amusements or entertainment,
10 other.
(7) the application for refund, the applicant must
and fill in the Czech language), even in the case of request additional
data,
(b)) demonstrate electronic copy of the tax receipt or tax document
When importing the goods, if the taxable amount exceeds 250 € amount equivalent
for hydrocarbon fuels or the equivalent of the amount of EUR 1 000 for other
types of acquired the goods or received the services.
(8) the refund period, for which you can submit a request for a refund,
is less than one calendar year and not less than three calendar months,
where applicable, the period of less than three months, in the case of the rest of the calendar
of the year. The amount of tax referred to in the application for a refund shall not be less than
It is the equivalent of the amount
400 EUR) periods of less than one calendar year but not less than
three months, or
(b)) EUR 50 per period of one calendar year or period of less than
for three months, in the case of the rest of the calendar year.
(9) for the purposes of this provision, for the conversion of the amount of the tax in EUR
the Czech currency foreign exchange market the rate announced by the Czech national
by the Bank on the first working day of the month of January of the year for which the application for
the refund is made. Calculated amount shall be rounded to the nearest Crown
down.
(10) the request for reimbursement shall be submitted not later than 30 June 2005. September
the calendar year following the refund period, otherwise entitlement
ceases to exist. If an application for a refund of the tax refers to the refund period
falling within the year 2009, at the latest by 31 December 2005. March 2011,
otherwise, the claim shall be extinguished. Application for refund shall be considered to have been filed only
If the applicant has all the information required in accordance with paragraph 5.
(11) the right to a refund can be applied at the earliest period of repayment
the tax, which received taxable supply took place or in which the
remuneration has been received, and that to date, whichever occurs first, if this
payment to the payer was obliged to admit the tax, or in which the
assessed tax on importation of goods. Application for refund may contain
also the tax that was not included in the previous applications for
tax refund, but only tax that applies to transactions carried out in the
the calendar year to which the application for refund
applies.
(12) If, after submission of the application for refund of taxes there is a change in the amount of
the coefficient for the calculation of the right of deduction, a performs a partial
person registered for VAT in another Member State, the amount of taxation about the fix
you requested or that have already been returned. Repair performs in the request for
tax refund submitted in the calendar year following after the period
for the refund, or if in this calendar year of the request for the
the absence of the tax, shall submit the fix in a separate statement, through the
the electronic portal. If you filed a separate statement, the administrator
take into account the tax to apply this and proceed as with the request for
tax refund.
(1) a taxable person which has no registered office or establishment in the national territory,
is the payer, and at the same time in another Member State uses a special mode
one stop shop, you cannot claim a tax refund on the
of input supplies with place of performance on the territory of the country relating to the
the provision of selected services, to which the special regime shall apply one
administrative space; This person can apply to the following transactions shall be entitled to
deduction of tax under this Act.
section 82b
(1) in proceedings in respect of a tax refund the taxable person registered in another
the Member State shall be treated in accordance with the tax code, unless provided
This act otherwise.
(2) the tax administrator for the refund to a person registered for VAT in another
Member State's Financial authority for the city of Prague.
(3) the tax authority may do all acts against the applicant electronically.
Notification, challenges and decisions on tax refund to a person registered to
tax in another Member State is delivered to an e-mail address
referred to in the application for a refund. Delivery for the purposes of this
the provisions of the means of dispatch of a data message to the specified e-mail
the address.
(4) the tax administrator shall without delay inform the applicant of the date of receipt of the request for
tax refund.
(5) the tax administrator may, within 4 months from the date of receipt of the request for repayment
tax request additional information from the applicant, the competent authority of the
another Member State or of another person. Additional information must be
tax administrators provided within 1 month from the date of receipt of the request to supplement the
of the data. If the tax has doubts about the accuracy of a particular
the claim, is entitled to request additional information in the form of the submission of the
the original or copy of the relevant tax document, in this case, the
do not apply the amount referred to in paragraph 82a para. 7 (b). (b)).
(6) the decision to refund the tax administrator shall deliver to the applicant within 4 months
from the date of receipt of the request for refund. In the case that the tax administrator's
requests the additional information referred to in paragraph 5 shall be forwarded to the tax administrator
decision within 2 months from the date of receipt of the additional information. If
the tax does not receive the requested additional information, a challenge deliver to the applicant
its decision within 2 months from the date when the additional data should be
sent to you. The deadline for a decision on the request for refund or
Part request additional data, however, in the Outbox before
in 6 months from the date of receipt of the request for refund, tax administrator
However, the maximum is 8 months.
(7) the decision by which applications for refund is not completely satisfied, you must
be justified. Against such a decision can be appealed.
(8) If a dispute arises as a result of the decision on the tax refund vratitelný
overpayment, return it to the tax authorities to the applicant within 10 working days from the
expiry of the period referred to in paragraph 6, to the account specified in the application for
tax refund. Vratitelný the excess returns in the home country or in another
Member State. If the overpayment is vratitelný returned to the account that is
conducted in another Member State, transfer fees vratitelného
overpayment to the detriment of the applicant. The date of transfer for non-cash transfers
carried out from your account is the day the accomplished debited
funds from the account of the tax.
(9) the time limit is not complied with for the transfer of overpayment by vratitelného
paragraph 8, the tax for the period of delay shall pay the applicant interest under
the tax code. The tax administrator shall send to the attributed interest in the account referred to in
applications for refund. The applicant shall not be entitled to interest, if
did not submit additional information within the time limit referred to in paragraph 5, or until the
has not submitted the documents to be supplied pursuant to § 82 para. 7
(a). (b)).
(10) in the event that a refund has been obtained in a fraudulent or other
in an unauthorized manner, the applicant is obliged to return unduly paid
the amount and pay interest on the amount unduly paid. Interest is calculated in
as if it were a delay in payment of the tax is calculated for the entire
time of payment of the recovery. Entitled to a refund of the amount
rendered wrongly or in the wrong amount expires 3 years after the
the day for which it is paid.
(11) the obligation to return unduly paid amount and pay the interest
pursuant to paragraph 9 of the tax administrator shall issue a decision, which at the same time
the original decision to cancel, refund or change in the scope of
the corresponding amount of the illegally granted sum. Unless specified
otherwise, the amount unduly paid as tax under this
the law.
section 83
Refunds for foreign taxable persons
(1) the right to a refund for the chargeable event with place of performance on the
the country received foreign taxable person that does not have
establishment in the territory of the European Union, can assert this person, if in the
the period for which he has applied for a refund, in the territory of the country does not take place other than
the following transactions:
and) imports of goods
(b) exempt transactions) without the right to deduct,
c) performance pursuant to § 69,
(d)), in which the transactions are obliged to admit the tax payer or identified
a person, for which it is provided, or
(e)), to which the special regime of one
administrative space.
(2) The tax refund related to the provision of selected services on
that was a special one-stop scheme shall not apply
paragraph 3, 10, and 11.
(3) tax returns on the basis of the principle of reciprocity. The principle of reciprocity
means that the State in which the registered office of the foreign person, no tax
value added tax or similar general tax on consumption, or if
such a tax is selected, it is to a taxable person established in the territory of the country in
the amount of the selected tax returned. Entitled to a tax refund can be a foreign
the person applied for goods and services under similar conditions under which a
payer claim a tax deduction.
(4) entitlement to a refund of the tax it applies a foreign person submitting an application for
refund of the tax to the Tax Office for the city of Prague in the form
prescribed by the Ministry of finance, saying that such a request may be made
electronically.
(5) the application shall a foreign person
and fill in the Czech language),
(b)) to demonstrate the tax documents that have been exposed to the payer,
(c)), that the applicant demonstrate confirmation is a person registered for VAT
value added or other similar tax in a third country, which issues a
the competent authority to manage taxes in a country where a foreign person
registered, this certificate must not be older than 1 year since its release,
d) substantiate a written statement that during the period for which a refund is sought
taxes, fulfilled the conditions laid down in paragraph 1.
(6) a foreign person is for purposes of refund tax subject.
(7) the period for claiming a tax refund must include at least three
consecutive calendar months in a calendar year, but not more than one
calendar year. The period for claiming tax refunds may be shorter than
three months only in the case that this is the remaining period of the calendar
of the year. Application for refund of tax for the residual period of the calendar year may
also include purchases of goods or services, or imports of goods
were not included in previous requests, but the
of the calendar year. The request must not include a refund of the tax, which is
refers to the previous calendar years. Application for refund for
the calendar year can be submitted no later than 30 June 2005. June
the following calendar year, otherwise the claim shall cease to exist.
(8) If a submitted application is incomplete or arising from doubts about the
the accuracy, truthfulness or conclusiveness of the applications submitted, the tax is
does not return until the defects and doubts are not deleted.
(9) a foreign person that qualify for a tax refund, tax returns
not later than 6 months from the day following the date of submission of the application, or
After the date of the removal of defects in the application. Tax returns in the amount rounded to
the whole of the Crown. The tax returns the authorised amount to the account referred to in
applications for refund. The approved amount will be refunded in the country or in
any other State. If it is approved, the amount returned in any
another State, transfer fees approved amount shall be charged to foreign
to the person.
(10) the tax shall be refunded if the amount of the tax shall be
and at least 7 000 CZK) for a period of less than one calendar year but not
less than 3 months, or
(b)) at least 1 000 CZK for a period of one calendar year or period
less than 3 months, if the rest of the calendar year.
(11) the kinds of goods and services for which you cannot tax return are:
a) ' goods and services for personal consumption,
(b)) the travel costs, accommodation and catering for foreign
of the person,
c) goods and services associated with the representation of foreign persons,
d) telephone charges,
e) taxi service,
f) fuel.
§ 84
The remission of tax on natural persons, from third countries for the export of the goods
(1) the right to a refund for the tax paid in the price of goods purchased in the Czech Republic
the person who may apply
and does not have a place of residence) in the territory of the European Union and the place of residence in the
a third country is recorded in the passport or other identity documents,
the Czech Republic recognizes as valid,
(b)) does not take place within the territory of economic activity (hereinafter referred to as "foreign
a natural person ").
(2) foreign natural person may claim the tax refund if
and) a purchased item does not have a commercial character,
(b) the purchase of goods, of which the) price including tax paid to one
the seller in one calendar day is higher than 2 000 CZK
c) purchased items referred to in subparagraph (b)) in the travel trade.
(3) the seller shall, at the request of foreign natural persons
proof of sale of the goods in 2 copies with the first
the VAT REFUND shall be marked "" and on the other, the indication "COPY"; proof of sale of goods
must also include the following information:
and) trade name or name, in addition to the name and registered office of the Bill which
chargeable event takes place,
(b) the tax payer identification number), which carries out taxable
the performance,
(c)) and the subject range of taxable transactions,
(d) the registration number of the document)
(e)) the date of the chargeable event,
f) tax rate and the tax base,
g) amount of tax referred to in a manner in accordance with § 37 para. 1,
(h) the amount of the price including tax) total,
I) name and place of residence of the foreign natural person that this item
to export.
(4) there is no right to a refund for the following types of goods:
a) hydrocarbon fuels and lubricants,
b) tobacco products,
(c)), alcoholic drinks,
d) foodstuffs and other goods set out in the nomenclature of the customs code
tariff in chapters 01 to 21.
(5) the right to a refund of the foreign natural person arises, if
a foreign natural person) purchased goods export by 3
calendar months from the end of the month in which took place
the chargeable event listed on the proof of the sale of goods,
(b)) output goods from the territory of the European Union is confirmed by the Customs Office
(c) foreign natural person) shall submit the first copy of the document for the sale of
goods issued by the payer, which binds to the balanced goods, certified
the Customs Office.
(6) the Customs Office on the first copy of the document for the sale of goods commits
and the removal of goods from the territory of) the European Union, indicating the date of that output and
(b)) the conditions referred to in paragraph 2, if the information on this document
correspond to the goods that foreign natural person at the Customs Office
submit.
(7) the right to a refund may apply a foreign natural person
where appropriate, other person, that the foreign natural person, if
meet the right to a refund in accordance with paragraph 5 (b). and) or claim
pursuant to paragraph 9, not only for the payer who has carried out the taxable
the performance. The payer is required to tax return
and foreign natural person directly), if the person requests a refund and
shall submit the first copy of the document for the sale of goods to the Customs confirmed
by the Office, or
(b)) to another person on the basis of its statement that acts on behalf of and in the
benefit of foreign natural persons, if shall submit the first copy of the
proof of sale of goods certified by the Customs Office.
(8) the payer of the tax shall be returned at the earliest in the tax return for the tax
the period in which the reimbursement was made and no later than 3 years from the
end of the tax period in which the chargeable event occurs.
Confirmed the first copy of the document for the sale of goods, the payer is required to
keep after the period provided for in § 35 para. 2 and section 35a. Tax returns in
the amount, rounded to the nearest Crown.
(9) the right to a refund of the foreign natural person shall cease if this
a person or other person referred to in paragraph 7 (b). (b) fails to submit the first)
copy of the document for the sale of the goods to the seller within 6 calendar
months from the end of the calendar month in which they took place
taxable sales.
§ 85
Tax refund for persons with disabilities
(1) a person with a disability is entitled to a refund of the paid taxes for
a motor vehicle delivered to this person.
(2) for the purposes of this provision, a person with a disability
means a natural person, which was granted by a decision of the competent authority
the contribution of the supplied motor vehicle.
(3) the tax shall be returned to the person with a disability for one motor
the vehicle is delivered to her in a period of 5 years, up to a maximum of 100 000 €. Tax
You can return again soon as possible after the expiry of five years from the date of the previous
tax refund.
(4) the right to reclaim taxes paid pursuant to paragraph 3, a person shall
disabled people to apply first for a calendar month in which the
the chargeable event occurs.
(5) the tax can be a person with a disability to return before the end of the period
referred to in paragraph 3, on the basis of the decision referred to in paragraph 2.
(6) If a person with disabilities delivered a used motor vehicle,
that person may make a claim for a tax refund calculated on the basis of
tax under section 90. In this case, it is required to provide the tax on tax
document and trader in the application of the special arrangements under section 90.
(7) the right to reclaim taxes paid, the person with disabilities
to apply no later than 3 years from the end of the calendar month in which the
received the decision of the competent authority to grant the allowance to purchase
of the motor vehicle, or from the end of the calendar month in which the
chargeable event occurs, and that from that day, whichever is later.
(8) a disabled person who is entitled to a refund of the paid
the taxes referred to in paragraphs 1 and 2, can assert this claim request
tax refund tax locally competent according to its place of residence.
A person with a disability, which is entitled to a tax refund, tax
Returns within 30 days from the day following the submission of the application. Tax returns in
the amount, rounded to the nearest Crown.
(9) an application for refund must include
and the name, place of residence) and social security number of handicapped persons,
(b)) the decision referred to in paragraph 2,
c) tax document under section 28 or proof of sale of motor vehicle
that was exposed to the payer.
(10) on the document for the sale of the motor vehicle, the payer is required to provide
and) trade name or name, in addition to the name and registered office of the Bill which
chargeable event takes place,
(b) the tax payer identification number), which carries out taxable
the performance,
(c)) the name and place of residence of the person for whom the taxable supply
takes place,
(d)) and the subject range of taxable transactions,
(e) the registration number of the document)
(f) the date of the chargeable event),
g) tax rate and the tax base,
h) the amount of tax referred to in a manner in accordance with § 37 para. 1,
I) price including all taxes.
§ 86
Refund to the armed forces of foreign States
(1) the right to a refund may acquisition of selected kinds of goods or
services apply
and the armed forces of the sending State) ^ 60), which is a member of the Organization
The North Atlantic Treaty, other than the Czech Republic, if the
the international treaty, which is part of the Czech legal order, provides
that the selected kinds of goods or services in the territory of the country shall exempt,
(b) the Ministry of defence) in the procurement of goods or services financed by
resources of North Atlantic Treaty Organization.
(2) if the exempt from tax pursuant to § 68 para. 10, entitled to
the refund does not apply.
(3) the selected kinds of goods or services referred to in paragraph 1 shall mean
and mineral oil) for the official vehicle, aircraft and ships of the armed forces
and their civilian staff,
(b)) the goods or services acquired under the project safety
investments, North Atlantic Treaty Organization, equipment buildings within the
This project and the services associated with the operation of the goods or
These buildings.
(4) the persons referred to in paragraph 1 a claim for a tax refund on the date on
which was required to disclose tax on output. Person referred to in
paragraph 1 (b). (b)) are entitled to a tax refund arises only in the amount of
corresponding to the amount paid from the resources of the North Atlantic
the Treaty through the relevant chapters of the State budget.
(5) a person referred to in paragraph 1 shall apply to the right to a refund
form prescribed by the Finance Ministry, saying that this request cannot be
submit electronically with the IRS for the city of Prague. Persons
referred to in paragraph 1 (b). and) claim a tax refund
through the Ministry of Defense. If the IRS finds that
application for refund does not contain all the prescribed formalities, or
If in doubt about the correctness of the application, it shall invite the person
referred to in paragraph 1 (b). and to remove the defects or) irregularities
through the Ministry of Defense.
(6) the persons referred to in paragraph 1 (b). for the purposes of and) are tax refund
tax subject without the obligation to register.
(7) the application for refund must be accompanied by tax documents or
the documents for the sale of goods or services. Tax documents or
the documents for the sale of goods or services supplied by the
referred to in paragraph 1 (b). (b)) must be provided with a distinct clause
"the purchase of paid from the resources of NATO".
(8) evidence of the sale of goods or supply of services exposed by the payer
must contain the
and) trade name or name, in addition to the name and registered office of the Bill which
chargeable event takes place,
(b) the tax payer identification number), which carries out taxable
the performance,
c) designation of the person referred to in paragraph 1, in whose favour it has been
chargeable event shall occur,
(d)) and the subject range of taxable transactions,
(e) the registration number of the document)
(f) the date of the chargeable event),
g) tax rate and the tax base,
h) the amount of tax referred to in a manner in accordance with § 37 para. 1.
(9) the tax authority for the city of Prague tax returns on behalf of the Ministry of
the defense held for these purposes within 30 days from the day following
after submission of the application, or from the day on which the removal of defects
request. Entitled to a tax refund can be claimed no later than 6
calendar months from the end of the month in which such entitlement commences. The tax is
Returns the amount to the nearest whole Crown.
(10) if the person to whom the tax was returned in accordance with paragraph 9, on the
the tax refund was not entitled, the amount unduly paid is required to
to return to the account of the tax authority for the city of Prague, and at the latest
within 30 days of the date when this fact is found.
§ 87
The sale of goods at prices without taxes
(1) the goods may be sold to a natural person in its immediate exit from the
the territory of the European Union at prices without taxes only
and on the basis of a final permit) for sale at prices without taxes
(b)) in the transit area of an international airport, as defined in
authorization to sell at prices without taxes or on board the aircraft during the flight, and
(c)), after verifying that the destination is in a third country or to a third
territory.
(2) in the case of a permit to sell at prices without tax is the locally competent
by the Tax Office of the locally competent international airport.
(3) in respect of goods which have been delivered to the payer in the country and been placed in the
the premises referred to in paragraph 1 (b). (b)), the holder may permit
sale prices without taxes to claim a deduction under the conditions
laid down in this law.
(4) The authorisation to sell at prices without taxes, the provisions of the Act
Excise rules governing authorisation to sell at prices without
excise duties apply mutatis mutandis.
Title III
Special modes
§ 88
cancelled
§ 89
Special arrangements for travel service
(1) a special regime is required to use the travel service provider,
that this is the customer on its own behalf, in providing travel
service to the customer.
(2) for the purposes of the special scheme for travel service means
and travel service provider) a taxable person who provides
customer travel service,
(b) the person to whom the customer) is granted a travel service,
(c) provision of service) travel services to the customer, which includes
the combination of tourism services ^ 61) and, where appropriate, of the goods, if they are
individual tourism services and goods purchased from other people
liable to tax; provision of travel services shall be deemed to provide
one service, even though the implementation of travel services shall be used more
tourism services, and, where applicable, the goods purchased from other people
liable to tax; travel service shall be treated as a supply of services
a customer that covers only one of your purchased service
Tourism, accommodation or transport people.
(3) in the provision of travel services is the taxable margin
the travel service provider, less tax on the premiums. This premium
shall be determined as the difference between the total amount of money that you like
consideration received or to be received from the customer or a third party
provided by travel service, and the sum of the amounts paid by the payer
or has to pay for individual tourism services and goods purchased
from other taxable persons that are directly included in the travel
the service. Premium also can be determined as the difference between the total
the amount that the consideration obtained or to be as receive provider
travel services for provided travel services effected for
the tax period and the total amount that the provider of the travel
services has paid or has to pay for the purchased tourist services
Alternatively, goods from other taxable persons that are directly
included in the travel services carried out for this tax period.
If the difference is negative, the taxable amount is zero.
(4) in the provision of travel services is the place of performance is the place where the
providing the service provider is established. However, if this service
provided through the establishment, the place of performance is the place where the
This establishment is situated.
(5) the provider of travel services shall be obliged to admit the tax at the date of
the implementation of travel services, if the premium determined in accordance with paragraph 3,
for the tax period shall be obliged to admit the tax not later than the last day of
the tax year in which the travel services carried out.
Travel service is the date of the deemed granting of travel
the service. For the provision of travel services shall be the date of granting
the last tourist services included in the travel service.
(6) for the travel services shall be applied the standard rate of tax.
(7) unless the individual tourism services purchased from other people
taxable are provided in a third country, the travel service is
exempt with a right to deduct. If the services
Tourism purchased from other taxable persons are
as provided in the third country, as well as on the territory of the European Union, is a travel
service exempt with a right to deduct the tax only in relation
corresponding to the provided services in a third country and on the territory of the European
Union. Tourism for the service provided in a third country shall be deemed to
purchased the carriage of persons with a destination in a third country,
return transport, no return of the carriage or the carriage return.
(8) the service provider is not entitled to a tax deduction or on
tax refund in another Member State in respect of goods and services of tourism
purchased from payers or persons registered for tax in another
Member State, which provides to the customer as part of the travel
the service.
(9) in the provision of travel services must be on a tax document listed
the entry "special scheme-travel service". In the provision of travel services
may not be listed separately on the invoice, tax relating to
the price increases.
(10) the payer, who has been granted a travel service, is not entitled to
deduction of premiums, which is obliged to pay the price for this
for the service provided.
(11) If a provider of travel services provides a custom service or
the item created by own activities, which may not include in your travel
services, it is required to apply the tax on these taxable transactions according to
the tax rates and tax is calculated from the price determined according to the legal
the rules governing the valuation of assets, which is considered a cash
amount, including taxes.
(12) If a provider of travel services of tax and at the same time
required to use the special scheme, is also required to keep records for
the purposes of value added tax separately by filling
methods of application of the tax.
(13) the payer is required to fix the tax base and the amount of tax for granted
travel services when prices change the purchased services or goods, or total
the amounts for the travel service in accordance with paragraph 3, or other
the change, if the change has the effect of increasing the tax. The difference
the original and the corrected tax base is considered a separate
the chargeable event and the payer is required to make a correction to the date of price changes
the purchased services or goods, or the total amount for the travel
the service referred to in paragraph 3, or other changes. For the calculation of taxes
It's the tax rate applicable on the date of the original taxable
the performance. If you change the price of the purchased services or goods, or total
the amounts for the travel service in accordance with paragraph 3, or other
the changes, has resulted in a reduction of the tax payer may fix
the tax base and the amount of the tax in the same way.
(14) However, if the payer provides travel services to another person required to
Dani, who is not a provider of travel services, for the purposes of
carrying out economic activities, need not apply special arrangements and
apply for individual tourism service purchased a tax on
output, depending on the tax rate, if all of the purchased services
Tourism, included in the travel services are provided within the territory.
(15) the special arrangement is not entitled to use the payer who provides a service
provide travel services on behalf of and for the account of another person.
The tax is calculated from the remuneration that the payer has received or is to receive, for the
to ensure the service provided travel services, which is considered to be
monetary amount including tax. Supply of services consisting in the provision
travel services on behalf of and for the account of another person is exempt from taxes
entitled to a tax deduction, if individual tourism services
included in the travel services are provided in a third country. If they are
tourism services included in the travel services provided in
a third country, as well as on the territory of the European Union, the provision of services
provide travel services on behalf of and for the account of another person
exempt with a right to deduct the tax only in relation
corresponding to the provided services of tourism in a third country and the
the territory of the European Union. For the definition of tourism services provided in
a third country shall apply, mutatis mutandis, the third sentence of paragraph 7.
§ 90
Special arrangements for second-hand goods, works of art,
collectors ' items and antiques
(1) for the purposes of this provision, means
and) works of art, collectors ' items, antique goods
listed in annex 4;
b) second-hand goods tangible movable property that is suitable for further
use in the unaltered state or after repair, other than works of art,
collectors ' items or antiques listed in annex 4 and
In addition to precious metals and gems,
c) trader payer or person registered for VAT in another Member
the State, which in the context of the implementation of economic activities takes or
imports, second-hand goods, works of art, collectors ' items or
antiques for resale, acting on its own account or
on behalf of another person, if it belongs to the reward.
(2) a special regime may use the trader when the supply of second-hand goods,
works of art, collectors ' item or antiques, if
These goods are delivered under the merchant trading in the territory of the European
Union
and) a non-taxable person,
(b)) by a taxable person established in the territory of the country, which is not the payer,
c) an exempted person, that is not the payer,
d) another taxable person, for which the supply of the goods
exempt under section 62 or, by analogy, according to the current regulation
another Member State, or
e) another trader, if it was in the supply of goods by that other
Merchant used a special mode.
(3) when you use the special arrangements, the taxable amount the premium minus the
a tax on the premiums. This premium shall be determined as the difference between the sales
the trader's price and the purchase price of the item. If this difference is
negative, the taxable amount is zero. For the purposes of this provision, means
and the sales price of the remuneration) that has been or is to be obtained from the dealer from
the person to whom the goods are delivered, or from a third party, including subsidies to
the price, taxes, duties, charges and incidental expenses such as Commission, the cost of
packing, transport and insurance required by the dealer from a person that is
goods, with the exception of the amounts referred to in § 36 odst. 5 and 11,
(b) the remuneration provided for in the purchase price) in (a)), or to
be obtained from a dealer by a person of goods delivered to him.
(4) if the unit cost of the goods does not exceed $ 1,000, is
possible to determine the premium for the tax period, the
the applicable tax rate. In this case, the markup down as the difference
out of the total sales price for the goods delivered and the total cost
the price for the purchased goods, made during the tax period, the distribution of
According to the applicable tax rates.
(5) a trader may choose to use a special procedure when
the delivery of the
and) work of art, collectors ' item or antique which
He has imported himself,
(b)), that a work of art supplied to him by the author or his legal
the successor.
(6) in determining the markup follows the trader referred to in paragraph 3 or 4
for the entire tax year.
(7) If a trader shall proceed in accordance with paragraph 5, shall be obliged to provide for
the taxable amount in accordance with paragraph 3. The acquisition price for the calculation of premiums when you
imports of goods referred to in paragraph 5 (b). and) shall be determined as the sum of the base
taxes on imports of the goods and the tax levied on importation of goods.
(8) the procedure referred to in paragraph 5, the trader is obliged to notify the tax administration.
The trader is obliged to follow a special procedure at least two
consecutive calendar years from the date of notification.
(9) If, when the supply of second-hand goods, works of art, collectors '
subject or antiques subject to the conditions for exemption of exports
goods pursuant to section 66, the supply of the goods, if the subject
Special arrangements are also exempt.
(10) the payer is not entitled to a tax deduction from the mark, which shall be obliged to
pay in the selling price of the goods which have been delivered to him by the merchant, if
is the supply of the goods subject to the special arrangements.
(11) the trader when the supply of goods which are the subject of special arrangements,
is not entitled to a tax deduction
and, for a work of art) collectors ' item or antique which
He has imported himself,
(b)) in a work of art supplied to him by the author of the work or his legal
the successor.
(12) where a special arrangement is used in the delivery of the goods to another
Member State, it shall not apply to section 8 and 64. Special mode cannot be used when
the supply of new means of transport out of the territory to another Member
State. Special mode, you cannot also use supplies of goods, if it was in
his acquisition of the claim to a tax deduction.
(13) if the merchant submits tax and at the same time uses a special mode
shall keep in a register for the purposes of value added tax separately
performance under different modes of application of the tax.
(14) the supply of goods which are the subject of a special procedure must be
on the tax document shall show the "special mode-used goods",
"the special arrangements-artwork" or "special mode-collectable
items and antiques ". The supply of goods which are the subject
the special scheme, should not be listed separately on the tax document tax
regarding price increases, with the exception of the proof of purchase of a motor vehicle
for a person with disabilities.
(15) the trader has the right to deduct input tax on the received
taxable supply of goods does not apply if the subsequent
the delivery of the special arrangements as regards
and) work of art, collector's item or an antique, that myself
It has imported,
(b)) a work of art, that he
1. added the author of the work or his successor in title, or
2. any other taxable person in this delivery did not use the
a special mode.
(16) the right of deduction provided for in paragraph 15 shall be incurred to the merchant
at the moment, which is obliged to admit that tax the supply of goods.
§ 91
The special arrangements for the payer, who buy goods for the purpose of its further
sales in the natural state
Payer, who purchase goods for resale
the unaltered state and are not proven to be able to report the tax on output
on the basis of verifiable evidence of sales of the day, they can ask
the competent tax authorities of an individual way of setting
the tax. The tax administrator shall establish the payer on the basis of specific
conditions of effective keeping of obligations within the meaning of section 100 and the tax code
individual method of determining tax. The tax payer and also specify the
the period for which this derogation applies.
§ 92
Special scheme for investment gold
(1) investment gold means
and) Gold on world markets accepted gold bars in the shape of uzančních in
the form of the bricks or inserts with
1. number,
2. the genuineness of at least 995 thousandths,
3. the weight of the připouštěnou in these markets and
4. indication of the manufacturer, the purity and weight,
b) gold coins which
1. have a purity of not less than 900 thousandths,
2. are minted after 1800, the year
3. are or have been in their country of origin and legal tender
4. are usually sold at a price which does not exceed the open market
the value of their gold content of more than 80%.
(2) from the tax without the right to deduct is exempt delivery
investment gold in the territory of the country, the acquisition of another Member State and its
imports. Exemptions without the right to deduct tax also applies to the
investment gold) with the certificate for the physically allocated and unallocated
Gold,
(b)) investment gold traded on gold accounts, especially loans and
swaps the founding to investment gold property right or legal
claim, or
(c)) in investment gold futures, including futures and forwards,
which involve a transfer of ownership or title to
investment gold.
(3) since the tax without the right to deduct is hailing the service person,
acting on behalf of and for the account of other persons, which consists in ensuring
supplies of investment gold, its acquisition of another Member State or
its imports.
(4) the payer who produces investment gold or gold transformed into
investment gold, may decide to apply the tax on the supply of
investment gold exempt under paragraph 2, any other
the payer with a place of performance on the territory of the country.
(5) for brokerage services, which consists in procuring supplies
investment gold pursuant to paragraph 3 may be subject to VAT, if
payer when supplies of investment gold applied the tax in accordance with paragraph 4.
(6) the payer, which supplies exempt investment gold, shall be entitled
to deduct the full amount of
and when purchasing investment gold) for which the tax has been applied by the
paragraph 4,
(b)) when you buy acquisition, from another Member State, or importation of gold,
that is not an investment in gold, and that subsequently the payer or
the authorised third party transformed into investment gold, or
(c) when you buy services) consisting of change of form, weight or
the purity of gold including investment gold.
(7) the payer who produces investment gold or gold transformed into
investment gold, shall be entitled to deduct the full amount when you buy,
the acquisition of another Member State, or importation of goods or services, directly
associated with the production of investment gold or transformation of gold at
investment gold.
(8) the Bill that receives the service referred to in paragraph 5, or that supplies
investment gold exempt and shall be entitled to deduct tax according to the
paragraph 6 (a). (b)), and (c)), or who made the investment gold or
Gold transformed into investment gold and is entitled to deduct input tax in accordance with
paragraph 7, shall be obliged to
and proof of delivery) to expose the physical non-taxable persons, who
include the following information:
1. trade name or name, appendix to the name and registered office of the person who
the performance takes place,
2. tax identification number of the person who effected transactions
3. registration document number
4. the scope and subject of performance
5. the date of issue of the document
6. the date of filling or the date of acceptance of remuneration, if, before the
implementation of the performance of the obligation at the date of adoption of the established remuneration admit
implementation of performance, if different from the date of issue of the document
7. the total amount for the performance, weight and purity of gold,
8. name, date of birth and place of residence of a natural person taxable
(b)) (a), retain the document) for a period of 10 years,
(c)) to place on the tax document issued by the payer or the taxable person
also the weight and purity of gold,
(d)) for the purposes of records kept in the value added tax for each tax
the period for people, for which the performance took place, also the following information:
1. tax payer identification number, business name or name,
In addition to the name and address of the taxable person, or a name, date of
of birth and residence of the non-taxable person,
2. the weight and purity of gold,
3. the date of filling or the date of acceptance of remuneration, if, before the
implementation of the performance of the obligation at the date of adoption of the established remuneration admit
implementation of performance, if different from the date of issue of the document
(e)) for the purposes of records kept in the value added tax for each tax
period for taxable transactions also received the following information:
1. the weight and purity of gold,
2. the date of the chargeable event or the day of granting of remuneration,
If it was granted before the date of the chargeable event.
TITLE IV
REVERSE CHARGE MODE
Part 1
General provisions
§ 92a
Basic provisions
(1) under the reverse charge procedure is the payer, for which it has been
the chargeable event with place of performance on the territory of the country is carried out, shall
admit to tax at the date of the chargeable event.
(2) of the Bill for which is taxable in the reverse mode
the duties carried out is obliged to supplement the amount of tax in the register for
the purposes of value added tax. For the accuracy of the calculated tax corresponds to the
the Bill for which the implementation is carried out.
(3) of the Bill which the chargeable event took place in migration mode
tax obligations, shall keep in a register for the purposes of value added tax
the values for each tax period, the tax payer's identification number,
for which the chargeable event occurs, the day of
taxable transactions, the taxable amount, scope, and the subject of performance.
(4) the payer for whom the taxable supply was made in the mode
the reverse charge procedure, shall keep in a register for the purposes of the tax
of value added for each tax period, the tax identification number
the payer who has carried out the chargeable event, day of
taxable transactions, the taxable amount, scope, and the subject of performance.
(5) the payer who has carried out or for which it has been implemented
a chargeable event in the reverse charge regime, is obliged to
submit the tax electronically to an e-mail address that is provided
the tax administrator within the time limit for the submission of tax returns, extract from the register
for the purposes of value added tax, containing the information referred to in paragraph 3
or 4, in the format and structure of the published by the tax.
(6) the reverse charge Mode in the case that the payer who
provide a chargeable event, has not fulfilled its obligation in
the prescribed time limit, cannot be used to date of the decision,
which is registered as a payer.
(7) if the tax was required to disclose the remuneration received before
chargeable event in the reverse charge regime,
It shall apply the reverse charge mode when the
taxable tax calculated from the tax base provided for by the
§ 37a paragraph 1. 1.
Part 2
Permanent use of the reverse charge procedure
section 92b
The supply of gold
(1) for gold, for the purposes of this provision shall be deemed to
and the gold of fineness 333) thousandths or greater, with the exception of the investment
Gold, in the form of rough, especially slitku, bricks, strut, Boulder,
grains, granules, granules, leaf, wire, powder, fractions, sweepings or
waste,
(b)) investment gold upon delivery in accordance with § 92 para. 4.
(2) when the supply of gold, with the exception of the Czech National Bank, the
the payer of the reverse charge mode.
section 92 c
Delivery of goods listed in annex 5 to this Act
Upon delivery of the goods listed in annex 5 to this Act, including the
delivery of the goods after processing in the form of cleaning, polishing, selection,
cutting, fragmenting, pressing or casting into ingots to the payer, it
the payer of the reverse charge mode.
§ 92d
cancelled
section 92e
Provision of construction or installation work
(1) where the construction or installation work, which, according to
communication from the Czech Statistical Office concerning the introduction of the classification of products
(CZ-CPA) published in the collection of laws correspond to the numeric code
product classification CZ-CPA 41-43 valid from 1. in January 2008, the payer
the payer shall apply the reverse charge mode.
(2) if the payer who shall take place in connection with the
construction or installation work in accordance with paragraph 1, taxable sales
related to these works, it's this taxable transactions
reverse charge mode and the payer for whom such work
provided, fill in the registration for the purposes of value added tax of
the tax, it shall be deemed that the chargeable event, the reverse charge
the obligation is subject to.
Part 3
Temporary use of the reverse charge procedure
§ 92f
The supply of goods or the provision of services referred to in annex 6 to this
the law
(1) the supply of goods or the provision of services referred to in annex No 6 to
This Act applies to the payer, the payer of the reverse charge mode,
If government regulation.
(2) if the payer who has carried out the taxable transactions and Bill for
which the chargeable event shall occur, it is reasonable to consider that this
the chargeable event shall be subject to the reverse charge mode by
paragraph 1, and shall apply to this performance, shall be deemed to
the sum of the taxable transactions subject to the reverse charge
obligations.
§ 92 g
The rapid reaction mechanism
(1) the supply of goods or the provision of services to the payer, the payer shall apply mode
reverse charge, if in the case when the European Commission for the
to combat the sudden and massive tax fraud has confirmed that
against the use of the reverse charge upon delivery of this
goods or the provision of this service has no objection, the Government provides
by regulation.
(2) the reverse charge referred to in paragraph 1 shall apply for a
period not exceeding 9 months.
Part 4
Authentic assessment
§ 92h
Subject to the mandatory assessment for the use of the reverse charge
the obligations of the
The subject of a binding assessment is to determine whether the provision of a
taxable supply uses the reverse charge mode.
§ 92i
The request for a binding assessment for the use of the reverse charge
the obligations of the
(1) the financial Directorate shall issue on request a decision on binding
the assessment of a taxable supply for using the reverse
the tax liability.
(2) the request for the issue of a decision on binding the applicant assessment
and a description of the taxable supply,) of which the application for the issue of a decision on
authentic assessment; in the request can contain only one taxable
the performance,
(b) of the operative part of the decision) proposal for authentic assessment.
Title V Of The
The tax administration in the territory of the country
Part 1
General provisions on the administration of tax
§ 93
Tax administration by the Customs authorities
The Customs authorities shall exercise administrative taxes according to the laws governing the
management duties.
section 93a
The local jurisdiction
(1) the locally competent tax administrator's group, which has territorial jurisdiction
its representative member.
(2) For a taxable person that does not have a registered office nor in the Czech Republic
an establishment is the locally competent tax administrator Financial authority for the main
City of Prague.
(3) a taxable person who is liable under section 6 d, is locally
the competent tax authority, the tax administrator locally relevant part thereof,
that is part of the group.
§ 94
Mandatory registration of payer
(1) a taxable person referred to in section 6 shall apply to
registration within 15 days after the end of the calendar month in which the
exceeded turnover.
(2) the payer referred to in § 6a through 6e is required to file an application to register
within 15 days from the day on which you become liable.
section 94a
Voluntary registration of payer
(1) a taxable person with a registered office or place of business in the territory of that
takes place, or will take the performance with a right to deduct,
can apply to be registered.
(2) the taxable person that does not have a seat or an establishment in the territory of the country and
that will make transactions with entitlement to deduct a point
implementation in the territory of the country, can apply to be registered.
(3) the taxable person referred to in paragraph 1 or 2 may submit a
application to register soon as possible after the expiration of 1 year from the date on which it was
the payer's registration is cancelled due to a serious breach of duty
relating to the administration of tax.
§ 95
Information obligation of shareholder of the company
If the taxable person, which is a member of the company becomes
the payer is required to inform the other partners within 15 days of
the date on which it became a payer.
§ 95a
Group registration
(1) in the application to register the Group shall appoint a United people who will
members of the group, the person who will be representing a member of the group. The application form
to register a person designated for the representative shall report to the Member Group Manager
the locally competent tax under section 93a.
(2) the group becomes the payer 1. January of the following calendar
of the year, if the application is for registration of a group made by 31 March.
October the current calendar year. If the application is filed after 31 March 2006. October
the current calendar year, the group becomes the payer 1. January 2nd
calendar year following the filing of the application for registration.
(3) the payer is subject to compliance with the conditions laid down in § 5a becomes a member of the
the group from the 1. January of the following calendar year, if the Group shall submit an
with the consent of the payer's request for accession to the group no later than
on October 31, the current calendar year. If the Group makes the application after 31 December 2006.
October of the current calendar year, it is the payer of a member of the
from the 1. January in the second calendar year following the submission of the application.
(4) a person who is not liable, subject to the conditions laid down in §
5A becomes a member of the group from the first day of the second month following the
the month in which the Group shall submit with its approval of the request for accession
the person to the group.
(5) the person to whom the conversion group member that in the conversion
expires, or is transferred his fortune, becoming a member of the Group
from the first day following the date of its demise, if not at the time
the demise of the individual group member by the taxable person.
(6) the person to whom the conversion multiple groups of members who in the conversion
cease to exist, or is transferred to their fortune, becomes the payer from the
on the first day following the date of termination of the members of the groups, if it is not in the
the time of the extinction of the individual by the taxable person. The application form to
registration is required to submit within 15 days from the date of registration of the conversion in the
the commercial register.
(7) the person to whom the conversion group member that in the conversion
expires, or is transferred its assets and that it is at the moment
the demise of a group member by the taxable person, it becomes the payer from the
on the first day following the expiry date of a member of the group. The application form to
registration is required to submit within 15 days from the date of registration of the conversion in the
the commercial register.
(8) in the case of the accession of the taxable person as a member to a group
referred to in paragraph 4 is a group entitled to claim the deduction
According to § 79 paragraph 2. 1 and 2. The right to deduct the value added tax shall be applied
return for the first tax year following the date of accession of that Member.
§ 96
Required registration information
(1) in the application for registration the payer is the taxable person required to
also indicate the numbers of all their accounts with the payment service providers,
When they are used for economic activity.
(2) a taxable person is authorised to determine that the account numbers by
paragraph 1 shall be published in a manner allowing remote access.
§ 97
Registration of identified persons
An identified person is required to file an application to register within 15 days
from the date on which it has become the identified person.
section 97a
Voluntary registration to an identified person
(1) a taxable person may apply for registration if
and) has its registered office or establishment in the national territory,
(b)) is not the payer and
(c)) will provide selected services under the special scheme one
administrative space.
(2) the person who will carry out the acquisition of goods pursuant to section 2b, or
person pursuant to § 6 l may file an application for registration.
§ 98
The publication of data from the register and identified people
The tax administrator shall publish in a way allowing remote access data from
Register and identified people
, and it
and) the payer's tax identification number, or to an identified person,
(b) the business name or the name), and the amendment to the name,
(c)) Bill-to or identified persons and
d) account number specified in the application for registration the payer for publication or
an indication that no such account number has not been specified.
§ 99
The tax period
Tax period is the calendar month.
section 99a
Change in the reporting period
(1) the payer may decide that its tax period for the
the calendar year is the calendar quarter
and his turnover) the immediately preceding calendar year does not exceed
10 000 000 CZK
(b)) is not an unreliable payer,
(c)) is not a group, and
(d) the tax period shall notify) the tax authorities by the end of the month January
the relevant calendar year.
(2) the payer does not have to change the reporting period referred to in paragraph 1, notify
Tax Manager, if in the immediately preceding calendar year
It was his tax period calendar quarter.
(3) the change of the tax period referred to in paragraph 1 may be made for
the calendar year in which the payer has been registered, or for the immediate
the following calendar year. For reasons worthy of special consideration may
at the request of the payer of the tax to be filed by the end of October of the year in
payer was registered, decide to change the reporting period
can be done for the immediately following calendar year; as follows from the
the request is deemed to be a notification pursuant to paragraph 1. (d)).
(4) if the payer, whose tax period is the calendar
quarter, an unreliable payer, is from the next calendar
the quarter after, when he became an unreliable payer, his tax
the period of a calendar month.
(5) for the purposes of Turnover tax period changes down
and in the event of business corporations) as the sum of the turnovers of the trade
corporations involved in the merger,
(b)) the Division of business corporations
1. the demerger as the sum of turnover of the acquired business corporation
attributable to the acquiring business Corporation and its turnover in this
acquiring a business corporation,
2. by splitting the sum of turnover devoted part of the distributed business
corporations attributable to the acquiring business Corporation and its turnover in this
acquiring a business corporation,
(c) the transfer of assets) when a shareholder of the company as the sum of the
the turnover of the business of the company which shall be deleted without liquidation, and turnover
a companion, on which converts the property of this company.
section 99b
The tax year in the insolvency
(1) Current tax year ending on the date preceding the date on which the
arose from the effects of the bankruptcy decision. The following tax period shall start
on the day when the effects of the decision of the bankruptcy occurred, and ends on the last day of the
This calendar month. For the period after the end of the month in which
effects of the decision of the bankruptcy occurred, the completion of the insolvency proceedings
tax period is the calendar month.
(2) the Current tax year ending on the date on which it was completed
insolvency proceedings. The following tax period begins on the date of
following the termination of the insolvency proceedings and ends on the last day of the
This calendar month. For the period after the end of the month in which
It was completed by the end of the insolvency proceedings, the calendar year is
tax period calendar month.
(3) the payer cannot change the tax period for the calendar year
immediately following the calendar year in which there was a
the termination of the insolvency proceedings.
(4) the Current tax year ending on the date the group that precedes the
date on which arose from the effects of the decision of the bankruptcy of a group member. The following
the tax period of the Group and of the payer, whose membership in the Group had
the context of the insolvency proceedings, starts on the day which effects
the bankruptcy decision, and ends on the last day of that calendar month.
§ 100
The evidence for the purposes of value added tax
(1) the payer or identified person are required to keep on file for
value added tax purposes, all information relating to their
tax evasion, in the breakdown required for the Assembly of the tax
return or summary report.
(2) the payer shall keep in a register for the purposes of value added tax
for received taxable transactions, which apply to the implementation of the performance
entitled to a tax deduction, also the tax identification number of the person who
the performance takes place, with the exception of the performance for which they have been subjected
simplified tax documents.
(3) the payer shall keep in a register for the purposes of value added tax
an overview of the
and) transactions which are exempt or are not
the subject of taxes,
(b)) in the assets.
(4) the payer who are shareholders in the same company, they are required to lead
Register for the purposes of value added tax for the activities for which the
grouped together, separately. This register leads for the company specified by the companion,
the company shall carry out all the duties and exercises the rights
arising from this Act for the other shareholders.
(5) in the records for the purposes of value added tax, leading member of the Group
separate transactions which took place for the other members of the group.
section 100a
Special provisions concerning the register for the purposes of value added tax
(1) the payer or identified by the person who acquired the goods from another
the Member State shall be required to keep a register for the purposes of value added tax
the value of the value of the acquired goods, broken down on the acquisition of goods from
each of the other Member States.
(2) the creditor shall keep in a register for the purposes of value added tax
Repair overview for tax purposes under section 44, that contains the following information:
a) trade name or name of the debtor,
(b) the debtor's tax identification number),
(c) the registration number issued originally) a tax document,
(d) the registration number of the tax document) issued pursuant to § 46 para. 1 and
(e)) the amount of the tax.
(3) a person who carries out sending goods out of the territory to another
the Member State is required to keep a record of the value of goods sent
where appropriate, concerning the election under § 8 para. 3, broken down by individual
of other Member States.
§ 101
General provisions on tax return
(1) has the obligation to submit a tax return
and) the payer,
(b) the person identified)
(c) the person was) required to disclose tax stated on her
issued a document, within 25 days after the end of the calendar month in
which issued the document, or
(d)) the person not the payer, which was required to disclose tax
§ 108 paragraph. 1 (b). (j)), within 25 days after the end of the calendar month,
in which the payer declared exempt supplies of goods to another
of a Member State.
(2) the time limit referred to in paragraph 1 cannot be extended.
(3) the payer is required to file a tax return, even if he
None required to disclose tax.
(4) if the payer does not arise, which does not have a registered office or establishment in the national territory, in
a tax year required to disclose tax or the obligation to admit the performance of the
exempt with a right to deduct input tax, does not share this fact
tax administrators.
(5) if the identified person Suffered in the tax year the obligation to
admit to not divulge this to the tax authorities.
§ 101a
Mandatory electronic filing
(1) the payer shall submit electronically to an e-mail address
Mailroom has been published by the tax
and) tax return or additional tax return,
(b)) reports, with the exception of reporting under section 19,
(c)) of the annex to the additional tax return, tax return, or
reporting.
(2) the application for registration and notification of change in registration information is
It only reports electronically to the email address of the registry published
the tax administrator; It does not apply to the identified person.
(3) a natural person is not obliged to proceed in accordance with paragraph 1 or 2,
If
and its turnover for maximum) 12 immediately prior to the succession
consecutive calendar months does not exceed € 6 000 000; If the physical
a person of this turnover exceeds, there is an obligation to do her filing under
paragraph 1, for the tax period following the tax period in which the
turnover has been exceeded, and it takes at least 6 calendar
months, and
(b)) does not have statutory duty to make submissions electronically.
§ 101b
Specific provisions on the tax return and the tax due
(1) the time limit for the submission of the tax return for the tax year ending
on the day preceding the date of entry into force of the bankruptcy decision, is 30
days from the effective date of the bankruptcy decision; This time limit cannot be extended.
This is also true for the group in the case that the Court decided to decline its
Member.
(2) of the Bill that as specified by companion keeps records for tax purposes
value added for the company, you must indicate on your tax
return transactions with entitlement to deduct input tax and tax on their activities and
transactions with entitlement to deduct input tax and the tax on the activities of the entire company.
The other partners in the implementation of the tax return to qualify for the
tax deduction and tax on their own activities.
§ 101 c
paid
section 101 d
paid
section 101e
paid
section 101f
paid
§ 101g
paid
§ 101h
paid
§ 101i
paid
§ 102
Summary report
(1) the payer is obliged to submit a summary report, if made
and delivery of the goods) to another Member State to a person registered for VAT in the
another Member State,
(b)) the transfer assets to another Member State,
(c) the supply of goods to the buyer) a simplified procedure for the supply of goods
within the territory of the European Union in the form of third-party trade, if the payer is
the Middle person in the trade or
(d) the provision of services) the place of performance in another Member State pursuant to § 9
paragraph. 1, with the exception of the provision of services in another Member State
exempt a person registered for VAT in another Member State,
If the recipient is obliged to admit tax services.
(2) the Identified person is required to place the summary report, if
carried out the supply of services with a place of performance in another Member State
According to § 9 para. 1, with the exception of the provision of services, which is in a different
Member State is exempt, taxable person registered in another
Member State if the recipient is obliged to admit tax services, in
within 25 days after the end of the calendar month in which the performance of the
carried out.
(3) the summary reports may only be lodged electronically to the electronic
the address of the Registrar which has been published by the tax. If the summary report
submitted by means of a data message that is not signed by a recognized
electronic signature or is not sent through data
the Clipboard must be confirmed under the terms of the tax regulations in the
the time limit for the lodging of a summary declaration. The value of the delivered goods
or services rendered shall be indicated in the Czech currency.
(4) the summary report for the company given the specified partner who
served in the tax return for the company.
(5) summary report serves the payer for each calendar month within 25 days
After the end of the calendar month.
(6) if the payer only transactions carried out pursuant to paragraph 1. (d)),
Summary report served simultaneously with the tax return within the time limit for
the submission of the tax return.
(7) if the person referred to in paragraph 6 of the summary report for each served
the calendar quarter and will take place during the calendar quarter
transactions referred to in paragraph 1 (b). a) to (c)), the payer of the obligation in this
calendar quarter of the preceding calendar month,
in which to carry out the transactions referred to in paragraph 1 (b). a) to (c)),
obligation to submit a summary report for each calendar month of this
calendar quarter, within 25 days after the end of the calendar month,
in which to carry out the transactions referred to in paragraph 1 (b). a) to (c)).
This also serves the payer's summary report referred to in paragraph 5 and under
each calendar month to the end of the calendar year in which it was held
transactions referred to in paragraph 1 (b). a) to (c)).
(8) if the payer or identified the person who lodged the summary
report finds that indicate erroneous data, are required within 15 days from the date of
the detection of incorrect data to file a subsequent summary report way
referred to in paragraph 3.
(9) the tax details in the summary report, or in a subsequent
the recapitulative statement shall determine, where appropriate, examine and use when determining the
the tax. A similar procedure applies in respect of the data which it receives in tax Manager
the framework of international cooperation.
§ 103
Special provisions relating to ensure recovery of the nesplatnou or so far
nestanovenou tax
If there is a risk of default, the locking command is effective and
enforceable from the moment of its release. The tax authorities at the same time with the release of
the locking command will make an attempt to notify the appropriate way tax
body on the issue of retaining command and writes about the official record.
§ 104
Incorrect placing taxes on other tax period
(1) if the person has stated the grounds for the determination of taxes in
the tax return for the tax period other than that in which they belonged, and
not reduced by in this tax period, the tax tax tax
the tax period in which it should be applied retrospectively shall.
(2) if the person has stated the grounds for the determination of taxes in
the tax return for the tax period other than that in which they belonged, and
dropped by in this tax period, the tax tax tax tax
period in which it should be applied retrospectively, but shall not apply
interest in accordance with the tax code of the amount of tax referred to in the tax
incorrect tax return for the period for each day of the reduction of the State
the budget. Interest on late payment is due within 15 days of delivery
payment assessment.
(3) the tax administrator pursuant to paragraph 1 or 2 shall take place, if
and that was supposed to) the payer is entitled to a tax deduction in the partial amount pursuant to § 72
paragraph. 6 in the tax period in which the grounds for
the determination of the tax scheme, said the grounds for determining the
tax in the tax return for the tax year and the tax is incorrect
the period to which they belonged, was in a calendar year, or
(b)), for the provision of selected services in the context of the use of the Special
one-stop mode with place of performance on the territory of the country.
(4) for the identified person, paragraphs 1 and 2 shall apply by analogy.
§ 105
The return of excess
(1) If a dispute arises as a result of the assessment of excess vratitelný
overpayment greater than $ 100, will return to the payer without the request within 30 days of
assessment of excess. This does not apply if there is a vratitelný
overpayment of tax by changing the set on the basis of the additional assessment.
(2) the overpayment resulting from the group as a result of the assessment or the additional
the assessment becomes a vratitelným, if the Group and any member of the Group
does not have tax arrears. The overpayment of the group is applied to the payment of
any tax underpaid group or any member of the group.
(3) If, as a result of the unlawful application of the right of deduction
tax arrears, shall be subject to the interest on arrears in accordance with the tax code
Since the beginning of the time limit referred to in paragraph 1. Interest on arrears shall not apply to
refund of excess time.
Section 106
Cancellation of registration the payer, ex officio
(1) the tax payer's registration if the person
and carry out economic activity) has stopped,
(b)) has not carried out without notification because of a tax administrator in 12 immediately
the previous consecutive calendar months filling in the
economic activity or
(c)) takes place only exempt transactions, without the right to deduct
the tax.
(2) the tax payer registration,
and) which seriously violate their obligations relating to the
manage taxes, and
(b)) at the same time
1. the turnover does not exceed 12 consecutive immediately prior to the
consecutive calendar months 1 000 000 CZK
2. in the immediately preceding 12 consecutive calendar
months has not carried out the chargeable event, if it is a bill that
does not have a registered office in the Czech Republic, or
3. is a group.
(3) an appeal against a decision under paragraphs 1 or 2 shall have suspensive
effect.
(4) the tax administrator unregisters the payer who does not have a registered office in the Czech Republic
or place of business, if the payer in the immediately preceding
the calendar year has not carried out in the territory of the country
and taxable sales) and
(b)) performance of exempt with a right to deduct.
(5) the tax payer to revoke registration day preceding the date of
the emergence of his membership in the group.
(6) the payer shall cease to be liable for the day
and) the acquisition of the decision, which is unregistered,
b) preceding the date of the transition tax obligations of the deceased.
(7) you can cancel the registration of the Group referred to in paragraph 1 or 2 only
the last day of the calendar year. The group ceases to be liable for the day
the cancellation of the registration.
§ 106a
Unreliable payer
(1) where the payer seriously its obligations relating to the
manage taxes, the tax administrator decides that the payer is unreliable
the payer.
(2) an appeal against a decision pursuant to paragraph 1 may be lodged within 15 days from the
the date of receipt of the decision and shall have suspensive effect.
(3) for reasons worthy of special consideration, the administrator may tax the suspensory
the effect of exclude.
(4) the payer of the tax administrator may request a decision that is not
an unreliable payer; the request may be filed soon after 1 year
of the effective date of the decision,
and that is an unreliable payer), or
(b)) which the tax authorities rejected the application for the issue of a decision that is not
an unreliable payer.
(5) the tax authority at the request of the unreliable payer decides that it is not
an unreliable payer if the payer for 1 year seriously
does not violate its obligations relating to the administration of tax.
(6) the tax administrator shall publish in a way allowing remote access
the fact that the payer
and it is an unreliable payer),
(b)) is not an unreliable payer.
section 106b
Cancellation of registration at the request of the payer
(1) the cancellation of the registration of the Bill which has its registered office in the territory of the country and that
It is not a group, ask if it meets the following conditions:
and) has elapsed for 1 year from the date on which he became the payer and the payer
1. has not reached for the immediately preceding 12 consecutive
calendar months turnover more than Czk 1 000 000, or
2. carries out only exempt transactions, without the right to deduct
taxes, or
(b) to carry out economic activity) has stopped.
(2) the cancellation of the registration of the Bill that does not have its registered office in the territory of the
ask if it meets the following conditions:
and for the immediately preceding 12) consecutive calendar
months in the territory of the country has not carried out taxable sales or supplies of goods to
another Member State exempt with a right to deduct,
or
(b)) has stopped in the country to pursue economic activity.
(3) the cancellation of the registration of the payer in accordance with § 6b or section 6e, request
If
and 3 months have elapsed), the date on which he became liable for, and
(b) the turnover does not exceed for) its immediately preceding 3 consecutive
calendar month 250 000 CZK.
§ 106c
Cancellation of the registration of the shareholder of the company at the request of
(1) for the unregistering can the payer who is a member of the company,
request only in the following cases:
and) ceases to his membership in the society, or
(b)) upon termination of the company after the settlement asset.
(2) the turnover of the company for the purposes of deregistration
determined as the sum of turnover
and this partnership achieved outside) the company and the
(b) considering all the shareholders) of the company for
of that shareholder; the turnover accounted for by each shareholder of the company
is the same, unless a different ratio of the social contract.
§ 106d
Common provisions on the cancellation of registration at the request of
(1) the tax administrator unregisters the Bill which calls for repealing
registration, provided that the payer provides proof that it meets the conditions for cancellation
registration.
(2) against a decision which is unregistered, at the request of the payer,
You cannot apply the remedies.
(3) the payer shall cease to be liable for the day following the date of notification
the decision, which is unregistered.
(4) of the Bill which was at the request of unregistered, becomes
identified by the person on the day following the date on which ceased to be
the payer, if
and) meets the conditions for cancellation of the registration of an identified person, or
(b)) in the application for cancellation of registration stated that he wants to become a
the identified person.
§ 106e
Cancellation of the registration of the Group
(1) the tax administrator unregisters the Group on the last day of the relevant
calendar year, if by the end of October of the calendar
of the year
and submit an application for) a group of cancellation of registration,
(b)) the group does not meet the conditions under section 5a, or
(c)) the tax administrator determines that none of the members of the group does not meet the conditions for the
membership in the group.
(2) the group ceases to be liable to the date of deregistration.
(3) a member of the group is the payer from the day following the date on which the Group
ceased to be liable.
§-106f
Termination of membership of a group member
(1) the tax administrator shall cancel the membership of a group member on the last day
the calendar year, if by the end of October, the competent
calendar year
and) the Group shall submit a request for the resignation of members of the group, or
(b)) the tax administrator discovers that a member of the group does not meet the conditions for membership
in the group.
(2) an application for withdrawal from the group, which has acceded to the Group
by § 95a paragraph. 4, the Group may submit a soon as possible after the expiration of 1 year from the
the date on which he became a member of the group.
(3) If the decision on the bankruptcy of a member of the group, shall
membership on the date on which the effects of this decision.
(4) in the event of termination of membership of the representative of a member within the group are
members of the group must elect a new representative of the Member, within 15 days of
date of termination of his membership in the group. To do so, shall designate a
the representative of a member of the tax decision.
(5) a member of the group is the payer from the day following the date on which ceases
his membership in the group.
§ 107
Cancellation of registration of an identified person ex officio.
(1) the tax administrator may cancel the registration of an identified person, if it
in the immediately preceding 2 calendar years none
required to disclose tax.
(2) an appeal against a decision pursuant to paragraph 1 shall have suspensive effect.
(3) Identified the person ceases to be a person, who is identified on the date of
legal force of the decision, which she is unregistered.
(4) the tax administrator unregisters the identified persons at the date of
the previous day, when it became a payer.
section 107a
Unregister the identified persons on request
(1) Identified the person may request the cancellation of the registration, if it is not
in the Czech Republic registered for tax in the special one-stop mode
places and meets the following conditions:
and for the immediately preceding 6) consecutive calendar
months has the obligation to
1. admit tax from received services
2. admit the tax from the received delivery of the goods with the installation or Assembly, or
delivery systems or networks
3. admit tax on acquisition of new means of transport or goods,
that is subject to excise duty, or
4. submit a summary report,
(b)) in the immediately preceding calendar year, or
1. take the goods, with the exception of new means of transport or
goods which are subject to excise duty, whose total value without
taxes exceeded the 326 000, and
2. did not make a decision under section 2b, or
(c) has ceased to carry out economic activity).
(2) the tax administrator unregisters the identified person asking about
cancellation of registration, if the identified person proves that meets the
conditions for cancellation of the registration.
(3) against the decision referred to in paragraph 1 does not apply the corrective
resources.
(4) the Identified person ceases to be a person, who is identified on the date of
following the date of notification of the decision, which she's canceled
registration.
section 108
Persons required to acknowledge or pay tax
(1) Admit tax are required to
and that) the payer of taxable supplies of goods or
the supply of services with a place of performance on the territory of the country, with the exception of the transactions in respect of
which is required to grant a tax person to whom those supplies
is provided,
(b)) of the payer or identified the person who acquired the goods in the country of
another Member State,
(c)) of the payer or identified person, which is not in the
the Czech Republic provided the performance with place of performance on the territory of the country, if it is a
1. the provision of services under section 9 to 10 d,
2. delivery with installation or Assembly, or
3. delivery systems or networks
(d)) the buyer, which is identified by the payer or by the person to whom it is
delivered goods by simplified procedure within the territory of the European Union in the form of
third-party trade,
(e)) of the payer, on whose account the goods are placed under the customs at importation
mode, for which an obligation arises to admit tax pursuant to § 23 para. 1 (b).
a) to (c)) and § 23 paragraph 1. 5,
(f)), the user who provides services under the special scheme
one stop shop,
(g)) of the payer, which is provided to the implementation of the reverse mode
obligations,
h) a person who acquires a new means of transport within the territory of another
a Member State in accordance with section 19 para. 6,
I) a person who issues a document stating a tax
(j)) a person registered for VAT in another Member State, which issued the
with the place of performance of the goods in the country of the payer, if
1. the goods to another Member State or not being sent and nepřepravila
2. the payer has taken all measures to demonstrate the exemption on delivery
of the goods to another Member State.
(2) pay the tax are required to
a) person who is not the payer, on whose account the goods on importation
placed under the customs procedure for which the obligation to pay the tax arises
pursuant to § 23 para. 1 (b). a) to (c)) and § 23 paragraph 1. 6,
(b)) a person who incurs the obligation to pay the tax pursuant to § 23 para. 1
(a). d) to (h)),
(c)) the person on whose account the goods are returned from a free zone, or
free warehouse back to the country pursuant to section 20.
(3) the person required to admit or pay the tax to the tax body.
(4) a person appointed to make the sale of the assets of the Bill which
accepted payment with the sale of the assets is required to
pay tax on personal tax payer's account within the time limit for the submission of tax
return for the tax year in which the sale took place.
At the same time is required to notify the tax administration of the implementation and the amount of
the chargeable event. For the payment of the tax payer and correspond to this person
jointly and severally.
section 108a
The liability of the authorized consignee
(1) the legitimate recipient to whom the duty of excise duty was to admit
and pay in connection with the adoption of selected products from another
the Member State is liable for the unpaid tax on the supply of the goods to a third
person by the person who acquired the goods from another Member State,
unless he proves that he has taken all the measures from it can be
reasonably be required in order to verify that the person will be the goods
She did, duly paid.
(2) authorised consignee is liable for the unpaid tax only to the amount of tax
calculated from the tax base of the corresponding price of the usual consumer
the tax.
(3) the tax authority may invite the recipient to demonstrate that
He has taken all the measures referred to in paragraph 1.
(4) the beneficiary may take advantage of a special way of ensuring tax;
If the beneficiary makes use of this possibility, looking for the purposes
the special tax on means of ensuring
and as the recipient), the recipient of a taxable transaction,
(b)) a person who acquired goods from another Member State, which shall be subject to
excise duty and that it added the goods to a third party, such as the
provider of taxable transactions.
section 109
Liability of the recipient of the taxable supply
(1) of the Bill that receives the taxable event with place of performance on the territory of the country
made by the other payer or give consideration to such a transaction (hereinafter referred to
"the recipient of the taxable supply"), be liable for unpaid tax from this
performance, if at the time of the chargeable event or
provide remuneration to such a transaction knew, or know, that should and could
and shown on the tax) tax document will not intentionally paid,
(b)) of the payer, who performs this taxable supply or receive remuneration
on such a transaction (hereinafter referred to as "taxable supply")
intentionally got or gets into a position where it cannot pay the tax, or
(c)) to reduce taxes or to elicit the tax advantages.
(2) the recipient of the taxable supply is liable also for unpaid from this
performance, if the remuneration for the performance of
and without economic justification) clearly derogate from, the usual prices,
(b) granted in whole or in part) by bank transfer to the account opened
payment service provider out of the territory, or
(c) granted in whole or in part) by bank transfer to another account
than the account of the provider of taxable transactions, that is the tax administrator
published in a manner allowing remote access and, if the consideration for this
performance exceeds twice the amount under the law governing the restrictions
payments in cash, above which it is compulsory to
make a payment via bank.
(3) the recipient of the taxable supply is liable for the unpaid tax from this
performance, if at the time of its implementation, or providing a payment on
the provider of taxable transactions published in a manner allowing
remote access, the fact that it is an unreliable payer.
(4) the recipient of the supply of services consisting in the supply of fuel
distributor of fuel under the law governing fuel,
liable for the unpaid tax from this performance, if at the time of his
make or provide payment on it is not about the provider
the chargeable event published in a manner allowing remote access
the fact that it is registered as a distributor of fuel in accordance with
the law governing fuel.
section 109a
A special way of ensuring tax
(1) if the recipient of the taxable supply shall pay for the provider
such tax taxable taxable transactions, without being
invited as a guarantor, it shall apply this payment to cover taxes only
provider of taxable transactions of the taxable transactions.
(2) the remuneration for the provider of taxable supply shall be borne by its administrators
the tax. Simultaneously with the payment recipient of taxable supply in a manner
published by the tax administrator shall
and identify the provider of taxable transactions),
(b)), to which the tax is intended,
(c) identifying the recipient of a taxable transaction),
(d)) the date of the chargeable event or date of receipt of payment
the provider of the chargeable event.
(3) if the remuneration for the provider of taxable transactions carried out without
placing the date of the chargeable event or date of receipt of payment, the
They considered that such a day shall be the day of receipt of payment by the tax.
(4) the amount paid for a provider of taxable supply shall be adopted and
records on his personal deposit account. The due date of the tax
the amount converts to a personal tax account provider of taxable transactions
with the date of payment to this day; If there is to be paid at a later time, it is converted to
personal tax account with the date of payment registered on personal deposit
account.
(5) if the tax to which the remuneration is determined, in whole or in part,
paid in full, the amount transferred from the personal deposit account or
as part of payment on the personal tax account provider
the chargeable event.
§ 110
Regulatory measures under the State of emergency, a threat to the State and the State of war
If it is declared an emergency, the State of emergency or State of war,
the Government may by regulation for a limited time necessary for,
appropriate to the nature and intensity of threats to the security of the United
Republic,
and adjust tax rates), but not more than 5 percentage points,
where appropriate, reclassify goods or services between the rates of taxes,
(b)) to enable the payers who carry out taxable transactions for the armed
forces, armed security corps, fire rescue, emergency
services and operators of economic mobilization, supply the prescribed types of goods
and to provide services to these entities without fixed taxes, while maintaining
the right to deduct in full.
Part 2
The special arrangements for the one-stop
Section 1
Basic provisions
§ 110a
Introductory provisions
(1) the special scheme is the one-stop
and outside the European Union) and
(b) the mode of the European Union).
(2) the one-stop scheme in the country, the person may use the
taxable, which provides selected service and meets in the Czech Republic
the conditions for the use of the special one-stop mode.
(3) in the case of a special mode of the one stop shop is a locally
the competent tax authority for the South Moravian region.
(4) the provisions on the jurisdiction of Specialized tax office in
the case of the special one-stop scheme shall not apply.
§ 110b
Definition of basic terms
(1) for the purposes of the special one-stop mode means the
and Tax Act) managed under the special scheme one
administrative space; the budget, which is a tax receipt, shall be deemed a public
the budget,
(b) Service service provided) taxable persons with the place
of performance on the territory of the European Union,
1. telecommunications service,
2. radio and television broadcasting services,
3. electronic service provided,
(c) the Member State of consumption) by the State in which the place of performance is provided by the
selected services
(d) the identification of the Member State) by the State in which the taxable person
tax registers in a special one-stop mode,
(e)) by a taxable person who is registered in the territory of the
Dani in a special one-stop mode; the user is a tax
entity.
(2) for the purposes of the special arrangements for the one-stop
establishment and the business of the taxable person, which
can accept and use the services, which are provided for the need to
This establishment, because it is sufficiently stable and has appropriate staffing and
technical resources.
Section 2
Common provisions on the administration of taxes in a special mode in the Czech Republic
section 110 c
Representation
The authorisation may be granted only to the extent of the right to representation in the
all operations, procedures or other procedures under the special scheme
one stop shop.
§ 110 d
The evidence for the purposes of the special one-stop mode
(1) a person who uses a special one-stop mode, it is
required to keep a register containing the details relating to the
provided by the select services by directly applicable regulation
the Union, which lays down implementing measures for directive on the common
system of value added tax ^ 7e).
(2) the information referred to in paragraph 1 shall be kept for a period of 10 years from the end of
the calendar year in which it was provided.
(3) the information referred to in paragraph 1 shall be at the request of the tax authority or the administrator
the competent State consumption taxes provided electronically.
section 110e
Way to pay taxes
(1) the tax is paid by the tax authorities in euro.
(2) the tax is paid to the tax administrator account denominated in euro, and it
by bank transfer.
(3) a taxable person who uses special arrangements in the territory of the country
one stop shop, is required to include, on which the tax is the payment
intended, and mark the payment relevant tax reference number
a confession.
§ 110f was leaning
The overpayment
(1) the tax administrator in a special mode one stop shop returns
vratitelný the overpayment without the request within 30 calendar days since the inception of
vratitelného overpayment.
(2) Vratitelný the overpayment is less than the € 4 will not be refunded.
Section 3
The tax administration in a special mode in the territory of the country as a State of identification
Subsection 1
The use of the special scheme, one stop shop in the Czech Republic
§ 110 g
Terms of use mode outside the European Union in the Czech Republic
(1) the system outside the European Union may use in the country by a taxable person
Dani, that
and) does not have its registered office in the territory of the European Union nor a fixed establishment
(b)) is not or is not required to be registered for value added tax in the
any Member State, and
(c)) in another Member State does not use the special arrangements for the one-stop
space.
(2) the system outside the European Union in the territory of the country apply to all selected
services provided by a person who uses this mode.
§ 110h
Conditions of use of the European Union in the Czech Republic
(1) the scheme within the territory of the European Union may be used by a taxable person,
that
and in the territory of the country) has a
1. the registered office, or
2. the establishment does not have a registered office in the territory of the European Union,
(b)) is the payer or identified person and
(c)) in another Member State does not use the special arrangements for the one-stop
space.
(2) the scheme of the European Union in the territory of the country apply to all selected services
person that uses this mode, with the exception of selected
the services provided with a place of performance in the Member State in which the
the registered office or place of business.
§ 110i
Restrictions on use of the special scheme, one stop shop in the Czech Republic
(1) a taxable person not established in the territory to use the scheme
the special one-stop "mode, in which it was registered,
for a period of 2 consecutive calendar quarters from the date when it was cancelled
registration
and at the request of, or)
b) ex officio on the basis of the notifications that had ceased to provide the selected
the service.
(2) the taxable person not established in the territory to use the special scheme
one stop shop for 8 calendar quarters immediately
following the calendar quarter in which there was a cancellation
registration due to a serious breach of the obligations relating to the
manage taxes in a special one-stop mode.
(3) a taxable person who has a place of business in this country, not in the
the territory of the European Union's scheme, and for a period of 2 years from the end of
the calendar year in which they began using this mode in another
Member State; This does not apply in the case of the transfer to the
territory of the country or to cancel the registration of an establishment in another
Member State.
Subsection 2
Administration and delivery in a special one-stop mode in the
the territory of the
§ 110j
Administration
(1) a taxable person is required to do under a special administration
one-stop mode, which determines the tax administrator,
through the electronic portal. Other administration within the Special
one-stop mode can be held through the electronic
the portal, if so, shall determine the tax administrator.
(2) access to the electronic portal is possible through the
and data messages signed) recognized electronic signature,
(b) the data message) with a verified identity that way, which can be
log on to the mailbox, or
(c)) access data.
(3) an application for registration can be filed in a data message format and
published by the tax structure
a) signed by the recognized electronic signature,
(b)) with a verified identity that way, you can sign in to
the data boxes, or
(c)) confirmed via the registration data.
(4) the tax administrator shall allocate to access data on the basis of the application for
registration submitted under paragraph 3 (b). (c)).
(5) the tax administrator shall publish in a way allowing remote access
and) the conditions and procedure for logging on the electronic portal,
(b)), which is a taxable person is required to do by means of
the electronic portal, and Administration can be held through the
the electronic portal,
c) format and structure, you must have a data message served
through the electronic portal,
(d)), the fact that it is technically equipped to accept data messages with
an authenticated identity that way, you can log into its
data boxes.
(6) a person entitled to access to an electronic portal is under no obligation to
handle access data so as to prevent their abuse.
(7) the Administration drawn up in the English language may be submitted at the same time
in the translation into the Czech language.
§ 110 k
Delivery
(1) the tax administrator in a special one-stop mode delivers
the document electronically, through the
and data boxes, or)
(b)) public data network to the electronic address specified in the application to the
the registration, if the addressee does not have a zpřístupněnu data mailbox.
(2) the reminder alert on failure to fulfil obligations in the management of the tax for the
Special one-stop scheme shall be served always
through the public data network to the electronic address specified in the
the application for registration.
(3) a document that is delivered via a public data network on
the e-mail address shall be deemed to have been delivered at the moment of dispatch
the tax administrator through the electronic portal.
Subsection 3
Registration of taxable persons, in a special one-stop mode in the
the territory of the
§ 562a
The application for registration
(1) If a taxable person in the territory of the country to use the special scheme
one stop shop and if it satisfies the conditions of its use in the territory of the country,
is required to file an application to register for VAT in a special mode
one stop shop in the calendar quarter immediately
preceding the calendar quarter to which the special regime intends to
one stop shop use.
(2) If a taxable person who, in the territory of the country satisfies the conditions
the use of the arrangements of the special one-stop mode,
for the first time provide the selected service to which it intends to use in the Czech Republic
This mode is required to file an application for registration within 10 days after
end of the calendar month in which this service is provided. In
the application to register the person specifying the date when the service provided.
(3) the application for registration shall be filed within 10 days after the end of the calendar
months in which to meet the conditions for the application of the scheme
The European Union in the country, if the person intends to use the mode of the European
Union in the territory of the country and stops using the mode of the European Union in another
Member State, because the seat moves or ceases to be in another
the Member State of establishment.
§ 110 m
Notification obligation of a person using the special arrangements for the one-stop
space
(1) if there is a change in the particulars, that the taxable person is required to
indicate when you register for VAT in a special one-stop mode
the place is obliged to notify this change to the tax administrator within 10 days after the end of
the calendar month in which it occurred.
(2) it shall not be the first provision of selected services that occurs in
calendar quarter following the filing of the application for registration.
(3) if the taxable person of providing the selected service in the
Special one-stop mode, it is bound to this fact
notify the authorities within 10 days after the end of the calendar month in
which has ceased to provide those services.
§ 110n
The marketing authorisation
(1) If a taxable person who filed the application for registration
taxable in a special one-stop mode, terms of use
the special one-stop scheme, the tax it
registers.
(2) a taxable person is in the territory of a registered taxable person in a special
one-stop mode
and) from the first day of the calendar quarter following the submission of the
the application for registration,
(b) from the date of the grant) of the selected service, which stated in the application form to
the registration or the notification of change in registration information, or
(c)) of the date on which the conditions for application of the scheme
The European Union on the territory of the country that has moved or no longer have a registered office in the
another Member State establishment, and thus no longer fulfils the conditions on the
the basis of which the European Union scheme used in another Member State.
(3) the decision on registration in the case of system outside the European Union in
the territory of the tax administrator shall assign instead of tax identification number
tax registration number.
(4) The tax registration number shall apply mutatis mutandis the provisions of a tax
identification number.
§ 110o
Cancellation of user registration at the request of
The tax administrator cancels the registration of the user on the basis of change notification
registration data, asking about the cancellation of the registration, to the last
day of the calendar quarter, if the user has filed this
notification within 15 days before the end of the calendar quarter.
§ 110p
Cancellation of user registration ex officio
(1) the tax administrator cancels the registration of the ex officio, if the user
and that has stopped) reports provide the selected service or otherwise, after the
for 8 consecutive calendar quarters
(b) does not comply with the terms of use) of the special arrangements one stop shop
in the territory of the country, on the basis of has been registered, or
c) seriously violate their obligations relating to the management of taxes
in a special one-stop scheme in the country.
(2) the user is unregistered
and) on the last day the calendar quarter in which the decision on the
cancellation of the registration issued,
(b)) to the date on which he ceased to meet the conditions for the use of the
The European Union on the territory of the country by relocated headquarters out of the territory or
He stopped to have a domestic place of business, or
(c)) on the date on which he ceased to meet the conditions for the use of the outside
The European Union on the territory of the country that began on the territory of the European Union
the registered office or place of business.
Subsection 4
Tax return and paying tax in the special one-stop mode
space
§ 110q
The tax period
For the purposes of the special scheme is the one-stop tax
period calendar quarter.
§ 110r
Tax return and additional tax return
(1) the user is obliged to file a tax return within 20 days after the end of
the tax year, even in the case that for the relevant tax period
It did not provide the selected service.
(2) the user serves the additional tax return by the tax authorities in the Czech Republic
until the expiry of the deadline for its submission, which is 3 years. This period begins
run on the day on which the deadline for the submission of the tax return.
(3) if the last day falls in the period referred to in paragraph 1 or 2 on a Saturday,
Sunday or public holiday, the last day of the deadline that day.
(4) the tax shall be stated in euro with a precision of two decimal places without
rounding.
(5) if the form of the tax return in which the particulars required in the
euro, the exchange rate for the conversion of the European Central Bank
published for the
and the last date of the reporting period), or
(b)) the next day, when for the last day of the reporting period
the course is not published.
(6) if the form of the additional tax return required putting
data in the euro, the exchange rate used for the conversion of the original
the performance.
§ 110s
The prescription and the determination of the tax
The tax on the basis of filed tax return or an additional
tax return will prescribe the amount of the alleged tax registration tax or
the difference and the tax does not provide.
section 110t
Fix the tax base and the amount of tax the user makes the tax base and repair
the amount of tax in the tax return for the tax year in which the
was required to disclose the tax on the original transactions.
§ 110u
The assignment of a tax return and payment
The tax administrator shall forward the tax administration of the State of consumption in the corresponding
the range of
and data from a submitted) tax return or an additional tax
Returns and
(b)) up to the amount remitted payment to the alleged tax.
§ 110v
Payment without sufficient indication
If the taxable person does not, on which the payment is intended, the tax
or does not mark the payment reference number of the relevant tax return,
shall apply, mutatis mutandis, the provisions of the tax code about the payments performed without
sufficient indication of the tax. If such person fails to respond within the time limit laid down
the tax administrator, his tax returns this payment.
Section 4
The tax administration in a special mode in the territory of the country as a State of consumption
§ 110w
Basic provisions
(1) a taxable person who is registered for tax in the Special
the one-stop scheme in another Member State and provides the
selected services with place of performance on the territory of the country, fulfilling the obligations under the
the tax period relating to the administration of taxes in a special mode
one stop shop, via the tax authorities of the State
identification.
(2) a taxable person is required to fulfil the obligations referred to in paragraph
1, with the exception of submission reached through the electronic portal,
against the tax authorities in the country in the role of the State from the moment consumption
against it the tax administrator shall act for the determination, collection,
ensure the enforcement of taxes, or where that person notifies the emergence of this
obligations.
(3) the person referred to in paragraph 1, the tax subject.
§ 114 x
Delivery
(1) the tax administrator in a special one-stop mode delivers
the document electronically, through a public data network on
the e-mail address specified in the application for registration.
(2) a document that is delivered via a public data network on
the e-mail address shall be deemed to have been delivered at the moment of dispatch
the tax administrator through the electronic portal.
§ 110y
The last known tax
(1) the last known tax for the purposes of the special scheme of one
administrative space means the tax, which was last for
the relevant tax year
a) alleged by a taxable person who is registered for VAT in the
Special one-stop scheme in another Member State, in
tax return or an additional tax return, or
(b)) by the tax has been finally doměřena ex officio.
(2) the last known tax tax prescribes the registration taxes.
§ 110z
And samodoměření tax self-account
(1) tax hardened by a taxable person who is registered for VAT in the
Special one-stop scheme in another Member State, in
tax return shall be deemed assessed the closing date for
filing a tax return, and that of it tempered.
(2) in the event that a taxable person who is registered for VAT in the
Special one-stop scheme in another Member State, does not give
tax return in the time limit laid down by law, the tax on the hardened
in the amount of EUR 0.
(3) the tax on hardened by a taxable person who is registered for VAT in the
Special one-stop scheme in another Member State, in
additional tax return is considered doměřenou the date of
the additional tax in the amount of the alleged difference from
the last known tax; This does not apply if the additional tax return filed
in the course of the doměřovacího proceedings ex officio.
(4) in an additional tax return is not grounds for filing and
day finding the difference from the last known tax.
§ 110za
An additionally assessed tax, ex officio
(1) if the tax on the basis of the procedure for the removal of doubt
or on the basis of a tax audit, the last known tax is not in the correct
the amount of tax in the amount of the difference doměří the last known tax and the amount of the newly
the detected.
(2) to be measured in accordance with paragraph 1 of the tax proceeds also in the
where the taxable person who is registered for VAT in the
Special one-stop scheme in another Member State,
comply with the request to submit additional tax return.
(3) the invitation to submit additional tax return should not be initiated doměřovací
proceedings ex officio; doměřovací procedure is initiated ex officio.
the mere lapse of the time limit laid down in this challenge.
(4) submission of an additional tax return during the doměřovacího control
initiated ex officio proceedings not initiated doměřovací. The information referred to in
the following declaration will be used when you submitted an additionally assessed tax ex officio.
§ 110zb
Relationship to prekluzivním deadlines
(1) additional tax return is not permissible to lodge after a period of 9 years from
the beginning of the time limit for the determination of the tax.
(2) the time limit for payment of the tax shall be suspended on the basis of tax doměřením
an additional tax return.
§ 110zc
The order of payment of the levy
Payment shall be used primarily to cover taxes for the tax period on
which it is intended.
§ 110zd
State of consumption tax
You can pay the tax and overpayment to other tax jurisdictions.
§ 110ze
Accessories of tax
(1) interest and penalties are determined in euro with a precision of 2 decimal
places without rounding.
(2) failure to submit a tax return does not tax entity the obligation to
pay a fine for late tax claim.
(3) the interest on arrears is if not prescribed, shall not exceed the amount of € 8.
(4) interest on the amount is posečkané if not prescribed, does not exceed the € 4.
PART TWO
TRANSITIONAL AND FINAL PROVISIONS, THE CANCELLATION
§ 111
Transitional provisions
1. for the application of the value added tax for the period prior to the date of acquisition
the effectiveness of this law, as well as for the assertion of rights with
related, the existing legislation.
2. According to the existing legislation in force until the date of entry into force of
This Act shall be considered until their end all procedural time limits,
that started running before the effective date of this Act. The redemption period
the rights referred to in paragraph 1 shall be governed by existing laws.
3. The payer according to present regulations registered are registered by
of this Act.
4. The payer who served the tax return for the calendar quarter is
obliged to 25. July 2004 file a tax return for the month of April 2004
According to the existing legislation.
5. the tax period for the payer, which makes a tax return for the
the calendar quarter and the payer has progressed under point 4, the period is
from the 1. May 2004 to 30 June 2005. June 2004. From the 1. July 2004, payer serves
tax return under section 99.
6. a certificate of registration that was issued before the date of the acquisition of
of this Act, shall remain in force. Tax identification
numbers allocated before the date of entry into force of this Act
registered tax bodies shall be amended so that the first three digits, and the
the hyphen is replaced by "CZ". The tax entity is obliged to provide the following
the changed tax identification number. At the request of the tax entity administrator
the tax change tax identification number shall indicate in the certificate of
registration.
7. for the determination of the amount of the turnover referred to in § 6 of this Act for the purposes of
registration not take into consideration the turnover achieved before the effective date of this Act.
8. in the 2004 tax periods after the date of entry into force of this
the law is used as the advance coefficient for the shortening of the right to
deduction under section 76 para. 6 the coefficient calculated when settlement
deduction for the tax period of the calendar year 2003.
9. If you cancel the registration beginning with the effective date of this Act, the Bill
that when you claim a tax deduction for assets in the period up to 31 December 2006.
December 2000 used the coefficient under section 20 of the current law, modifies the
the amount of the reduction of the right of deduction under section 74 para. 5 the coefficient
laid down pursuant to § 76 of this Act.
10. In the settlement of the right to deduct from the 1. January 2004 to 31 December 2004.
in December 2004, the payer shall proceed, so that for the period from 1 January 2005. January 2004 to
the effective date of this Act, under the terms of settlement makes the section 20
the existing law, and for the period from the effective date of this Act, until 31 December 2006.
in December 2004, pursuant to § 76 of this Act. The settlement for the period from 1 January 2005.
January 2004 to the effective date of this Act shall be indicated in the tax payer
return for the month of April 2004. In the case of corrections made
taxable transactions for the already settled period referred to in the preceding sentence
the payer shall proceed pursuant to section 20 (2). 11 of the present law. Settlement for
the period from the effective date of this Act, until 31 December 2006. Bill-December 2004
indicate in their tax returns for the last tax period of 2004. In
tax periods of 2005 is used as a backup for the coefficient
contraction of the right to deduct under section 76 para. 6 the coefficient
calculated when settlement of the deduction for the tax period from the date of
the effectiveness of this Act until 31 December 2006. December, 2004.
11. for contracts concluded before the day preceding the effective date of
This law, which to this day provided a backup to
taxable transactions, which will be carried out after the entry into force of this
of the Act, the taxpayer is obliged to admit the tax on the date of implementation
the chargeable event. Deposit paid prior to the effective date of this
the law is not received payment under this Act. For contracts concluded in the
the day preceding the effective date of this Act, which
will be made after the entry into force of this Act and shall be
o the transactions under this Act, the payer is required to
to declare and pay the tax, shall be obliged to admit that tax on the date of implementation
taxable supply or on the date of receipt of payment, if the payment is accepted
After the entry into force of this Act. The amount paid before the date of
the effectiveness of this law is not received payment under this Act.
12. For a leasing contracts which have been concluded and the subject
the Treaty was passed into use in the day preceding the date of acquisition
the effectiveness of this law, shall apply the relevant provisions of law No.
588/1992 Coll., on value added tax, in the version applicable until the date of
preceding the effective date of this Act.
13. a person registered for VAT in another Member State may
register on the date of entry into force of this Act, if the
carry out taxable transactions in the country.
14. in respect of the goods in another Member State or acceding
Member State are placed under the customs procedure of export or transit to 30.
April 2004 and after the date of entry into force of this law shall enter into the territory of the country,
proceed as in the importation of goods.
15. in the case of goods which were in the territory of the country are placed under the customs procedure of export,
transit or outward processing by 30. April 2004 and after the date of
entry into force of this law shall enter into another Member State, the
proceed as for the export of the goods.
16. The provisions of § 36 odst. 10 for the first time apply for the return of the backed up
packaging repurchased after 30. April 2004.
17. canceled
18. For the determination of the place of performance according to § 8 para. 3 for the period from the effective
This Act, until 31 December 2006. December 2004 does not apply, the condition that the value of
the delivered goods to another Member State has not been exceeded in the
preceding calendar year.
19. Decision on obligations issued by the tax effective keeping pursuant to § 18 of the
Act No. 586/1992 Coll., on value added tax, as amended
legislation, effective 31 December 1998. December 2004, shall remain in force
even after the effective date of this Act.
20. The transfer of the property, for which the legal effects of a deposit to the
April 30, 2004, the existing legislation shall apply.
21. for the goods, which were imported from countries which were Member States of the
before the effective date of this Act, and placed under the relevant customs
the modes are the procedures for the application of this Act after the effective tax
in accordance with the customs legislation.
22. For programmes of pre-accession aid, after of this Act returns
tax under section 81 until the end of the programmes.
23. If the items before the effective date of this Act, are placed under the
exports and its output to another Member State after the effectiveness of the
the law will not be endorsed by the customs authority, certifying compliance with payer
conditions for the exemption from tax in other evidence.
§ 112
Regulation (EEC)
Shall be repealed:
1. Act No. 586/1992 Coll., on value added tax.
2. Act No. 320/1993 Coll., amending and supplementing Act No. 588/1992
Coll., on value added tax, as amended by law No 196/1993.
3. Act No. 258/1994 Coll., amending and supplementing Act No. 588/1992
Coll., on value added tax, as amended.
4. Act No. 133/1995 Coll., amending and supplementing Act No. 588/1992
Coll., on value added tax, as amended.
5. Act No. 209/1997 Coll., amending and supplementing Act No. 588/1992
Coll., on value added tax, as amended.
§ 113
The effectiveness of the
This Act shall take effect on the date of the Treaty of accession of the Czech
Republic to the European Union in force, with the exception of the provisions of § 23 para.
3, § 73 para. 3 and § 51 sentence last paragraph. 1 (b). (j)), which shall become
from 1 January 2000. January 1, 2005.
Fort Worth Star Telegram in r.
Spidla in r.
Annex 1
List of transactions, in the implementation of the entities engaged in
the public administration shall be considered taxable persons
1. the supply of water, gas, heat, cold and electricity.
2. the supply of new goods manufactured for sale.
3. Telecommunications Services.
4. The carriage of passenger and freight.
5. storage, port and airport services.
6. The services of travel agencies, tour guide services.
7. the services of advertising agencies.
8. services of organizing exhibitions, fairs and congresses.
9. the operation of outlets for the employees, canteens, racing and similar
eateries.
10. services operators of radio and television broadcasting, other than
exempt from tax pursuant to § 53.
11. Transactions carried out State agricultural intervention fund for
the supply of agricultural and food products in accordance with the laws of the
applicable to the operation of this Fund.
Annex 2
List of services subject to a reduced rate of tax for the first
CZ-CPA service description
Repair of medical devices referred to in annex 3 to this law.
33.17.19 Repair of wheelchairs.
36.00.2 water treatment and supply through networks.
37 sewage collection and treatment including other related services
with these activities.
23.7 the collection and transport of municipal waste.
preparing for disposal and 38.2 disposal of municipal waste.
49 Ground mail regular transport passengers and their baggage.
49.39.2 passenger transport by ropes and teleferics and ski lifts.
50 Water mass regular transport passengers and their baggage.
51 Air Mail regular transport passengers and their baggage.
55 accommodation services.
59.14 grant entry to film the show.
81.21.10 interior cleaning services carried out in the home.
81.22.11 window cleaning Service carried out in the home.
86 health care as defined by the code of a product classification
CZ-CPA 86, if not as a health service shall be exempt
from tax pursuant to section 58.
87 social care, if it is not exempt from tax under section 59.
88.10, 88.91 Home care for children, the elderly, sick and disabled citizens.
90 Service writers, composers, sculptors and other performers,
If this is not the granting of permission to the enforcement work
and outside services, independent journalists, independent models.
90, 91, 93 Grant permission for entry into museums and other cultural facilities
(for cultural events and sights, exhibitions, to the Zoological and Botanical
gardens, nature reserves, national parks, lunaparkůa entertainment
parks, circuses, historical buildings and similar visitor attractions).
93.11, 93.12 grant entry to sporting events; use of covered
even Fiat sports facilities for sports activities.
gyms and fitness centres Services 93.13.
93.29.11 services related to the operation of recreational parks and beaches.
93.29.21 grant entry to the Fireworks, light and sound show.
No 96.03 funeral and related services outside the funeral services for animals.
96.04 Services Turkish bath, saunas, steam baths and salt caves.
First, the reduced tax rate are subject to services that match at the same time
numeric code product classification CZ-CPA valid from 1. January 1, 2008 and
expressly referred to the verbal description of this code in the text box portion of this
of the annex.
Regular mail carriage of persons means passenger transport
established routes, passengers embarking and disembarking on the advance
designated bus stops or places according to pre-established road
schedules, approved by law No 111/1994 Coll. on road traffic in
as amended, Act No. 266/1994 Coll., on rail, as amended by
amended, Act No. 49/1997 Coll., on civil aviation and the
amendments to Act No. 455/1991 Coll., on trades
(Trade Act), as subsequently amended, Act No. 114/1995
Coll. on inland navigation, as amended, Decree
The Ministry of transport and communications No. 388/2000 Coll., on public timetables
regular passenger transport services, in the case of regular passenger services to the public.
For the services of cleaning of the Interior carried out in households and services
window cleaning to be carried out in the home for the purposes of this Act, shall be deemed to
cleaning the apartment or family home outside of space, which are not intended to
housing.
For the cleaning work in the home is also considered to cleaning of the common
the space of an apartment house.
Permission to work for the enforcement of the authorisation under law No.
121/2000 Coll. on copyright, rights related to the law of
Copyright and on the amendment to certain acts, as amended.
Annex 3
The list of goods subject to the reduced rate of tax for the first
------------------------------------------------------------------------------------------------
Nomenclature code
customs tariff item name
------------------------------------------------------------------------------------------------
01-05, 07-23, 25-Food including beverages (except alcoholic, set out the specific
^ Law 70) and feed for animals; live animals, seeds, plants
and ingredients normally intended for food preparation; products normally
used as a supplement or substitute foodstuffs; water.
Excluding the goods listed in numeric codes 2203-2208
and goods of numeric codes 0402, 0404, 1901, 2106, which is included
in annex No. 3a
06 live trees and other plants; bulbs, roots and the like; cut
flowers and ornamental foliage.
07-12 Plants and seeds
28-30, 40, 48, 56, 61 62-Radiopharmaceuticals, 2420 sorbate for diabetics, aspartame, saccharin and its salts,
antibiotics, pharmaceutical products-just designed prozdravotní
services, disease prevention and treatment for human medical use.
Excluding the goods listed in numeric codes 2843-2846, 2852, 3002,
3003, 3004, 3006, which is included in Appendix 3a.
49-books, brochures, leaflets, brochures, newspapers and magazines, scrapbooks,
picture books, drawing and omalovánkypro children,
music printed or handwritten, cartographic products of all kinds
, including atlases, wall maps, topographical plánůa globusů;
where advertising does not exceed 50% of the area.
Outside of printed matter fully or substantially intended for advertising and excluding goods
listed in numeric codes, 4901 4903, 4904, which is included in Appendix 3a.
01-96-medical devices in accordance with the legal rules relating to the
medical devices which are usually intended for the exclusive personal
the need to treat people with disabilities disability or to
mitigate its consequences, if this is about medical devices,
which could be included in the groups listed in section A of Appendix No. 3
the Act on public health insurance, or that are listed
in annex 4 of the Act on public health insurance, with the exception of
medical devices that are included in these types of
(types of) medical devices sections (B) and (C) Annex 3:
-all species (types) of medical devices referred to in section B of the
-tampons coil
-cellulose wadding
-resources-Ostomy deodorant
-wig.
01-96-medical devices in accordance with the legal rules relating to the
medical devices which are usually intended for the exclusive
personal use of the disabled to treat disability
or mitigate the consequences of, if this is a medical
funds made pursuant to Regulation kvalifikovanéhozdravotnického
the worker, whom the worker publishes individual design
the characteristics of the medical device is intended for use only
for a particular patient.
90-orthopaedic appliances, including crutches, surgical belts
and kýlních belts; splints and other fracture appliances resources; artificial
parts of the body; AIDS for hearing aids and other devices worn
in the hand or on the body or implanted in the body to compensate for the
the consequences of any defect or disability, and that only medical
resources under the legal rules relating to the health
If the resources are typically intended for exclusive personal use
disabled for treating disability or to
mitigate its consequences.
48, 64, 66, 84, 85, 87,-the goods for the personal use of the sick to mitigate the effects of disease,
90, 91 which is not a medical device based on zvláštníchprávních
regulations, namely:
-Braille paper
-Personal and kitchen scales with speech output for blind and
partially-sighted persons
-Typewriters and word-processing machines (slovníprocesory)
adapted to the use of the blind and partially vidícímiosobami or
persons with amputated upper leg or paralyzed
-Electronic calculators with voice or haptic output for
the blind and partially sighted people and electronic calculating machines
with voice or haptic output for blind and partially sighted people
-Machines specially adapted for the blind and partially sighted people
with voice or haptic output or a hardware adapter for
enlarging the font and image, and their units and ancillary equipment
with voice or haptic output or a hardware adapter for
font and image zoom
-Braillská printer for the blind and partially sighted
person, the keyboard for the blind and partially sighted persons and other
the output and input drive of the computer for zpracováníhmatového fonts
-Units of computers and ancillary equipment for počítačůmumožňující
their control of the fine motor skills of the persons or
amputovanými limbs
-Phones and devices designed for použitíneslyšícími
persons
-The television image Magnifier for blind and partially sighted
persons
-Special acoustic or Visual device for the deaf,
the blind and partially sighted people
-Manual control of the foot-operated pedal, hand levers, lever, včetněřadicí
for disabled people
-Watch for the blind and partially sighted people with tactile or
voice output with a case other than of precious metals and vibrating
and light watch for the deaf persons
-Vibration and light alarms for deaf persons and alarms
with voice or haptic output for the blind and partially
a sighted person
-The parts of these products for which he is an honorary
the statement proved that the goods belong to a specific amount of
referred to the kind of goods.
94-baby-seats for cars.
4401-fuel wood, in logs sawn rings, branches, or otepích
similar forms; wood in chips or particles, sawdust and wood
waste and scrap, whether or not agglomerated in logs, briquettes, pellets or
the like, intended for use as fuel.
The nomenclature of the customs tariff code means the code description of selected products
in the customs tariff, as amended ^ 72).
First, the reduced tax rate is subject to the item that corresponds to the code at the same time the nomenclature of the customs tariff
and expressly referred to the verbal description of this code in the text section of this annex.
A newspaper for the purposes of this Act, the periodic journals and news publications, issued by the
at least twice a year under the same name, and for them the typical without hard connection of individual
sheets.
Advertising for the purposes of the classification of goods in the appropriate tax rate means the advertisement under law No. 40/1995 Coll.
on the regulation of advertising and amending and supplementing Act No. 468/1991 Coll., on radio and television
the broadcast, in the wording of later regulations, as amended.
Annex 3a
The list of goods subject to the second, the reduced tax rate
------------------------------------------------------------------------------------------------
Nomenclature code
customs tariff item name
------------------------------------------------------------------------------------------------
0402, 0404, 1901, 2106-formulae and follow-on formulae and foods for young children.
------------------------------------------------------------------------------------------------
0801, 1101-1106, 1201,-products, namely:
1204, 1206-1208, 1212,-from cereals that are listed under the codes
1214, 2004, 2005 customs tariff nomenclature in Chapter 10
-of the products that are listed under the codes
the nomenclature of the customs tariff, chapters 8 and 12
-from potatoes
-of the dried leguminous vegetables of heading 0713, of sago or of roots
or tubers of heading 0714 or of the products of Chapter 8.
-Mixtures of grain mill products
------------------------------------------------------------------------------------------------
1107 to 1109, 1903, 3505-Malt, starch, wheat gluten and a mixture of these products.
------------------------------------------------------------------------------------------------
1806, 1901, 2004, 2005,-Modified products and ready mixes for the preparation
2103, 2106 food for people intolerant to gluten.
------------------------------------------------------------------------------------------------
2843-2846, 2852, 3002,-Radiopharmaceuticals, vaccines, medications, contrast agents for
3003, 3004, 3006 x-ray examinations, diagnostic reagents intended for feed
patients on hormonal chemical contraceptive preparations
the basis-intended for medical and veterinary services, prevention
disease and treatment for human or veterinary medical use.
------------------------------------------------------------------------------------------------
4901, 4903, 4904-printed books, picture books for children; printed music, printed or
hand-written, whether or not bound or illustrated.
Excluding items, where advertising exceeds 50% of the desktop.
------------------------------------------------------------------------------------------------
Code of the nomenclature of the customs tariff, for the purposes of the classification of goods in the appropriate tax rate means
the numeric code for the description of the selected products in the customs tariff, as amended ^ 72).
Other reduced rate of tax is subject to the item that corresponds to the code at the same time the nomenclature of the customs tariff
and expressly referred to the verbal description of this code in the text section of this annex.
Initial and follow-on formulae for the purposes of the classification of goods in the appropriate tax rates
means food as defined in article 2 (2). 2 (a). (c)), and (d)) of the European Parliament and
Council Regulation (EU) No 609/2013 of the 12. June 2013, to food intended for infants and young children
foods for special medical purposes and compensation of the daily diet for regulacihmotnosti and
repeal of Council Directive 92/52/EEC, Commission Directive 96/8/EC, 1999/21/EC, 2006/125/EC and 2006/141/EC,
European Parliament and Council directive 2009/39/EC and Commission Regulation (EC) No 41/2009 and Regulation (EC) No.
953/2009. Food for small children means food as defined in article 2 (2). 2 (a). (f))
Regulation (EU) No 609/2013. Mill products and mixtures of grain mill products, malt, starches,
wheat gluten and a mixture of these products, customized products and ready mixes for the preparation
food for persons with gluten intolerance must meet the requirements on food composition for people
with gluten intolerance, as defined in Commission Regulation (EC) No 41/2009 of 20 January 2009 on the
the composition and labelling of foods suitable for people intolerant to gluten.
Printed book for purposes of the classification of goods in the appropriate tax rate also means the book reproduced
the mimeograph machine, under the control of a device for the automatic data processing machine, embossed,
photographed, photocopied, termokopírováním or writing on a typewriter.
A picture book for children for the purposes of the classification of goods in the appropriate tax rate means the book for
children, which is the primary concern and the text is subsidiary.
Advertising for the purposes of the classification of goods in the appropriate tax rate means the advertisement under law No.
40/1995 Coll., on regulation of advertising and amending and supplementing Act No. 468/1991 Coll. on the operation of
radio and television broadcasting, as subsequently amended, as amended.
Annex 4
Works of art, collectors ' items and antiques
-----------------------------------------------------------------
The name of the goods nomenclature code
customs tariff
-----------------------------------------------------------------
And works of art)
-----------------------------------------------------------------
5805-Tapestries made by hand from original masters
provided by the artist, but not more than eight copies.
6304-wall textiles made by hand from original
the draft provided by the artist, but not more than eight copies.
9701-pictures, paintings, drawings, collages, and similar to the artwork,
made entirely by hand by the artist, completely apart from plans
and drawings for architectural, engineering, industrial,
commercial, topographical or similar purposes, hand-decorated
manufactured articles, theatrical scenery, Studio back cloths
and similar to the painted background.
9702-original engravings, prints and lithographs, which are made
artist direct in a limited number of specimens
in black and white or in colour, and it entirely by hand
rather than mechanical or photomechanical process.
9703-original sculptures and statues of any material, if
they were entirely constructed by the artist; sculpture casts into 8 pieces,
If the production is supervised by the artist or his legal
representative.
-----------------------------------------------------------------
B) collectibles
-----------------------------------------------------------------
9704-postage stamps, postage stamps or stamps, envelopes,
postmarks bearing the first day of issue postmark
stamps, postage stamps and postmarks, or similar
nefrankované objects, if they are not legal tender and
not being intended for use as legal tender.
9705-collections and collectors ' pieces of zoological, botanical,
mineralogical, anatomical, historical
archaeological, palaetological, ethnographic or
Numismatic interest.
-----------------------------------------------------------------
C) Antiques
-----------------------------------------------------------------
9706-objects other than works of art or collectors ' items,
If they are older than 100 years.
-----------------------------------------------------------------
Annex 5
List of goods which, when the reverse mode of delivery
the obligations of the
------------------------------------------------------------------------------------------------
The name of the goods nomenclature code
customs tariff
------------------------------------------------------------------------------------------------
2618 00 00 granulated slag (slag sand) from the manufacture of iron or steel
2619 00 Slag, dross (other than granulated slag), scalings and
wastes from the manufacture of iron or steel
2620 slag, ash and residues (other than from the manufacture of iron or steel),
containing metals, arsenic or their compounds
3915 waste, parings and scrap, of plastics
4004 00 00 Waste, parings and scrap of rubber (other than hard rubber) and
powders and grains of them
4707 waste paper and paperboard (waste and scrap)
5003 00 00 silk waste (including cocoons unsuitable for reeling, yarn waste and
garnetted stock)
5103 00 00 waste of wool or of fine or coarse animal hair (including yarn
waste but excluding garnetted stock)
5103 20 00 Other waste of wool or of fine animal hair
5103 30 00-waste of coarse animal hair
5202 00 00 cotton waste (including yarn waste and garnetted stock)
5202 10 00 Spool waste
5505 00 00 chemical fiber waste (including noils, yarn waste and garnetted stock
material)
6310 used or new rags, scrap twine, cordage, ropes and cables of textile
materials in the form of residues or products excluded from the application of
7001 00 10 glass and other glass wastes
7112-waste and scrap of precious metal or of metal clad with precious metal;
other waste and scrap containing precious metal or precious compounds
metals, used principally for the recovery of precious metals
7204 ferrous waste and scrap of iron or steel; remelting scrap of iron or
steel ingots
7404 00 Copper waste and scrap
7503 00 Nickel waste and scrap
7602 00 aluminium waste and scrap
7802 00 00 Lead waste and scrap
7902 00 00 Zinc waste and scrap
8002 00 00 Tin waste and scrap
8101 97 00 tungsten waste and scrap
8102 97 00-molybdenum waste and scrap
8103 30 00-waste and scrap of tantalum
8104 20 00-waste and scrap of magnesium
8105 30 00-waste and scrap of cobalt
ex 8106 00 10 bismuth waste and scrap
8107 30 00-waste and scrap of cadmium
8108 30 00-waste and scrap of titanium
8109 30 00-waste and scrap of zirconium
8110 20 00-antimony waste and scrap
8111 00 19 manganese waste and scrap
8112 13 00 waste and scrap of beryllium
8112 22 00 chromium waste and scrap
8112 52 00 waste and scrap of thallium
8112 92 21-waste and scrap of niobium (columbia); rhenium; Gallia; India; vanadium
and germanium
8113 00 40 cermets waste and scrap
8548 10 waste and scrap of primary cells, batteries and electric accumulators;
spent primary cells, batteries and electric accumulators.
------------------------------------------------------------------------------------------------
The nomenclature of the customs tariff code means the code description of selected
the products referred to in the customs tariff, as amended ^ 72). If before
the nomenclature of the customs tariff, the code "ex" appears, the annex
the items marked with a code at the same time the nomenclature of the customs tariff and
expressly referred to the verbal description of this code in the section of the annex.
Annex 6
List of supplies of goods or services, which uses the mode
reverse charge, if so provided by the Government
1. the transfer of emission allowances for greenhouse gas emissions under the Act
governing the terms of trading greenhouse
gases.
2. the supply of mobile phones, which, for the purposes of value added tax
value means the devices made or adapted for use in connection
with the network, which has a license, and operated on specified frequencies,
regardless of whether they have other uses.
3. Delivery of the equipment with integrated circuits, such as microprocessors and
the central processing unit, in a State prior to integration into products
for the final user.
4. The supply of gas and electricity trader solely as set forth in Section 7a of the paragraph. 2.
5. Delivery of the certificates of gas and electricity.
6. the provision of telecommunications services.
7. the supply of gaming consoles, tablets and laptops.
8. the supply of cereals and industrial crops including oilseeds and
sugar beet.
9. delivery of raw or polozpracovaných metals, including precious metals,
other than in annex 5, and with the exception of delivery, subject to
the special arrangements under section 90 or 92.
10. the supply of goods or services, for which the Czech Republic
implementing Council decision authorised to apply a special measure
derogating from article 193 of Directive 2006/112/EC on the common system
of value added tax.
Selected provisions of the novel
Article. XI of Act No. 635/2004 Sb.
Transitional provisions
1. for the application of the value added tax for the tax period before
entry into force of this Act apply the existing legislation.
2. urban part in territorial statutory členěném City (districts) and
the urban part of the city of Prague, which are separate entities
subject to VAT payers shall become the effective date of this Act,
If the city or the capital city of Prague, which are part of,
It was the payer according to present regulations.
Article. XII of Act No. 545/2005 Coll.
Transitional provision
Correction of the tax base of tax pursuant to the provisions of § 42 para. 1 (b). (d))
You cannot perform the transactions for which the tax was no longer in any way from
the State budget is returned.
Article. XI of Act No. 270/2007 Sb.
Transitional provisions
When you save a compensation for the non-application of the tax for failure to comply with the legal
registration obligations, that took place before the date of entry into force of
of this Act, shall be treated in accordance with the existing legislation.
Article. (IX) the Act No. 261/2007 Coll.
Transitional provisions
1. for the application of the value added tax for the tax year prior to the date
entry into force of this law, as well as for exercising the rights and obligations of the
related, shall apply the existing legislation.
2. for transfer of the apartment house, family house or apartment, or for conversion
the incomplete apartment house, family house or apartment, for which there is
the legal effects of a deposit before 31 December. December 2007, apply a reduced rate of
the tax.
Article. CIV. Law No. 296/2007 Sb.
Transitional provision
The provisions of this law shall also apply for a value added tax
related to proceedings to be initiated, and finally neskončeno
pursuant to Act No. 328/1991 Coll., on bankruptcy and settlement, as amended by
amended, before the date of entry into force of this Act.
Article. (II) Act No. 302/2008 Sb.
Transitional provisions
1. for the application of the value added tax for the tax year prior to the date
entry into force of this law, as well as for exercising the rights and obligations of the
the relevant existing legal provisions shall apply.
2. for contractual relations of a leasing contracts concluded in accordance with
Act No. 235/2004 Coll., in the version in force until the date of entry into force of this
the law, the subject matter of the contract was passed to the lessee until the day
preceding the date of entry into force of this Act shall apply
the provisions of Act No. 235/2004 Coll., in the version in force before the date of application
the effectiveness of this Act.
3. Taxable person, registered as a taxable person identified
pursuant to section 96 and 97 of Act No. 235/2004 Coll., in the version in force before the date of application
the effectiveness of this law, and does not apply to her obligation to register
According to § 95 of Act No. 235/2004 Coll., in the version in force from the date of acquisition
the effectiveness of this law, from the date of entry into force of this Act
becomes liable pursuant to section 94 of the Act No. 235/2004 Coll., in the version in force
from the date of entry into force of this Act, and shall, within 15 days from the date of
entry into force of this Act, notify the relevant tax authorities,
that is a taxable person.
4. A taxable person with a registered office or place of business in another
Member State and a foreign taxable person having a place of business in the
the country, which is the effective date of this Act does not become
the payer pursuant to section 94 of the Act No. 235/2004 Coll., in the version in force until the date of
entry into force of this Act, with the exception of the establishment, through
This person carries out only exempt transactions without
to deduct, from the date of entry into force of this law becomes
the payer pursuant to section 94 of the Act No. 235/2004 Coll., in the version in force from the date of
entry into force of this Act, and shall, within 15 days from the date of acquisition
the effectiveness of this Act, an application for registration.
5. The amount of turnover for the purposes of registration the payer under section 94 and 95 and cancellation
the payer's registration under section 106 of the Act No. 235/2004 Coll., in the version in force
from the date of entry into force of this Act, shall be determined for the period
the preceding 12 consecutive calendar months way
and) under section 6 (1). 2 of Act No. 235/2004 Coll., in the version in force until the date of
entry into force of this Act, for the calendar month in which the
the course was in the effectiveness of Act No. 235/2004 Coll., in the version in force until the date of
entry into force of this Act, and
(b)) under section 6 (1). 2 of Act No. 235/2004 Coll., in the version in force from the date of
entry into force of this Act, for the calendar month in which the
the course was in the effectiveness of Act No. 235/2004 Coll., in the version in force from the date of
entry into force of this Act.
6. in the case of imported goods which were placed under customs regime of temporary
admission with partial relief from import duties to the day preceding the
the effective date of this Act, the provisions of law No.
235/2004 Coll., in the version in force until the date of entry into force of this Act.
Article. (II) Act No. 87/2009 Sb.
Transitional provisions
1. in the case of a passenger car, which was delivered under section 13, taken from another
a Member State in accordance with § 16, brought pursuant to section 20 and for technical
evaluation of passenger car ^ 52), with place of performance on the territory of the country and with the
the date of the chargeable event to the day preceding the date of acquisition
the effectiveness of this law, for the exercise of the right of deduction
They shall apply the provisions of § 72 to 79, as amended to the date of the previous
the effective date of this Act, even after the date of entry into force of
of this Act.
2. in the acquisition of a car when it is in the form of passenger car
transferred for consideration to use according to the contract, if the parties agree,
that the user is authorized to acquire the passenger car, which is the subject
the Treaty, no later than the last payment from the contract commitment, with the date
commissioning to the day preceding the effective date of this
the law for the exercise of the right of deduction will apply the provisions of § 72
to section 79, as amended to the date preceding the date of entry into force of
This law, even after the date of entry into force of this Act.
3. in the case of a passenger car and a technical evaluation of the personal
^ car 52), as defined in points 1 and 2 of the transitional provisions,
After the effective date of this Act apply to the obligation to admit
implementation performance of exempt provisions of § 62 para. 2, as amended by
valid until the day preceding the date of entry into force of this Act.
Article. VIII of Act No. 362/2009 Sb.
Transitional provisions
1. for the tax obligation for value added tax for the tax period
preceding the day of entry into force of this law, as well as to the rights and
obligations related thereto, shall apply the existing legislation.
2. The payer, which supplies electricity, gas, water, heat, cold or
provides telecommunications services, accounting period, including both
part of the year 2009, as part of the year 2010 shall be entitled to make an extraordinary reading of
the measuring device to the 31. December 2009, or perform a calculation
power supply electricity, gas, water, heat and cold, and when you
the provision of telecommunication services on the date 31. December 2009, even
then, if the reading of the measuring device is executed until after that date. In
of these cases, the consumption for the period until 31 December 2006. Bill-December 2009
a valid tax rate shall apply until 31 December 2006. December 2009 and on consumption for the period
from the 1. January 2010, a payer shall apply the tax rate valid from 1. January 1, 2010.
3. The payer, which was required to disclose tax charges received
before the date of the chargeable event, and no later than 31 December 2006.
December 2009, will use when billing these charges taken to date
chargeable event 1. January 2010 the rate of value added tax
values valid at the date of occurrence of the obligations to grant value-added tax
on receipt of payment.
4. in the case of leasing contracts which have been concluded until 31 December 2006. December
2008 pursuant to Act No. 235/2004 Coll., in the version in force until 31 December 2006. December
2008, and the subject matter of the contract was passed to the lessee until 31 December 2006.
December 2008, after a 1. January 2010 apply the tax rate valid until 31.
December 2008.
Article. (II) Law No 489/2009 Sb.
Transitional provisions
1. for the application of the value added tax for the tax year prior to the date
entry into force of this law, as well as for exercising the rights and obligations of the
the relevant existing legal provisions shall apply.
2. Applications for refund to persons registered for VAT in other
Member States, filed before the date of entry into force of this Act,
assessed according to the existing legislation.
3. subsequent summary report for the tax period until the day preceding the
the effective date of this Act, the payer is required to submit under § 102
Act No. 235/2004 Coll., in the version in force until the date of entry into force of this
the law.
4. If the Member of the Group at the same time a party to the Association on the basis of the Treaty on
Association or other similar agreements, the group is required to submit an application for
performances of group member not later than 31 December 2006. October 2010, unless the
that the group already as of this date is not at the same time a party to the Association on
the basis of the agreement of association or other similar agreement.
5. If the Member of the Group on the day preceding the effective date of
of this law in the bankruptcy, his membership in the Group on the date of acquisition
the effectiveness of this Act.
Article. (II) Act No. 120/2010 Sb.
For the application of the value added tax for the tax year prior to the date
entry into force of this law, as well as for exercising the rights and obligations of the
related, the Act No. 235/2004 Coll., in the version in force
from the date of entry into force of this Act.
Article. (II) Act No. 47/2006.
Transitional provisions
1. for the application of the value added tax for the tax year prior to the date
entry into force of this law, as well as for exercising the rights and obligations of the
the relevant existing legislation shall apply, unless
unless otherwise provided for.
2. for the implementation of the right to deduct which arose before the date of the acquisition of
the effectiveness of this Act and which the payer shall apply for the tax period after
entry into force of this Act, the payer is required to meet the conditions
provided for in section 73 of Act No. 235/2004 Coll., in the version in force from the date of
entry into force of this Act.
3. The effective date of this Act, the payer is entitled to a deduction
taxes for received taxable transactions, which became part of
fixed assets created by own activities, which are put into
the State is eligible to use the implementation of performance has occurred in accordance with § 13 para.
4 (b). b) of Act No. 235/2004 Coll., in the version in force from the date of acquisition
of this Act, if the taxable transactions accepted prior to the date
entry into force of this Act and has not exercised the right to deduct.
Similarly, the payer is entitled to a tax deduction in the case that these
received the deduction of taxable transactions running out, with the right to
the deduction arises at that level that the payer has not exercised. In these
cases, the payer is entitled to claim a tax deduction for the first
the tax period in which to carry out the transactions referred to in § 13 para.
4 (b). b) of Act No. 235/2004 Coll., in the version in force from the date of acquisition
the effectiveness of this Act. For the exercise of the right to deduct input tax in accordance with
This provision shall not apply to § 73 para. 3 and 4 of Act No. 235/2004 Coll.,
in the version in force from the date of entry into force of this Act.
4. The settlement deductions for the year 2011 shall be treated in accordance with § 76
Act No. 235/2004 Coll., in the version in force from the date of entry into force of
of this Act.
5. in the case of deductions claimed for assets acquired prior to the date
entry into force of this Act from the date of entry into force of this
the law, when you modify a deduction or adjustment of deductions is progressing
under section 78 or 79 of Act No. 235/2004 Coll., in the version in force until the date of
entry into force of this Act.
6. when the use of tangible or intangible property for the purpose of non-
with the implementation of the economic activities of the payer, if such assets
taken before the date of entry into force of this Act, from the date of acquisition
the effectiveness of this Act shall proceed in accordance with § 13 para. 4 (b). and) or section 14
paragraph. 3 (b). a) of Act No. 235/2004 Coll., in the version in force before the date of application
the effectiveness of this Act.
7. For the assessment of the length of the period for the exercise of the right to a refund of the paid
tax a person with disabilities that began to run under § 85
paragraph. 7 of Act No. 235/2004 Coll., in the version in force before the date of application
the effectiveness of this law, from the date of entry into force of this Act
proceed in accordance with § 85 para. 7 of Act No. 235/2004 Coll., in the version in force
from the date of entry into force of this Act.
Article. (II) Act No. 370/2011 Sb.
Transitional provisions
1. for the tax obligation for value added tax for the tax period
preceding the effective date of this Act, as well as to the rights and
obligations related thereto, the Act No. 235/2004 Coll., on
the version in force before the date of entry into force of this Act.
2. deleted
3. when the supply of water, in the provision of services associated with the evacuation and
cleaning or disposal of waste water and when the supply of heat or
cold is the payer, which took place on the date of the chargeable event
the chargeable event occurs after the date of entry into force of this Act,
authorized to establish consumption separately for the period prior to the date of acquisition
the effectiveness of this Act and for the period from the date of entry into force of
This Act on the basis of the reading of the measuring device on the date
preceding the date of entry into force of this Act or on the basis of
calculation, if the reading of the measuring device made up after that date. In
of these cases, the consumption for the period before the date of entry into force of
This law applies a reduced rate tax payer a valid during this period
and in the case of consumption for the period from the date of entry into force of this Act, a reduced
the tax rate valid as of that date; in the case of acceptance of the payment before the date
entry into force of this Act, from which arose the obligation to admit tax
These rates shall be applied from the tax base provided for each period
in accordance with § 37 para. 3 of Act No. 235/2004 Coll., as amended
regulations. The payer is entitled to for the supply of water, the provision of services associated with
draining and cleaning or disposal of waste water and for the supply of
heat and cold related exclusively to the period prior to the date of acquisition
of this Act, may apply a reduced rate of tax applicable in this
period, and even in the case when to identify the actual consumption occurs in the
the period from the date of entry into force of this Act.
4. cancelled
5. cancelled
6. If the payer has arisen before the date of entry into force of this Act
required to disclose tax on output on receipt of payment before the date
chargeable event and if there is a day of
taxable transactions after the date of entry into force of this Act, the
payer for the income tax return and tax calculation in accordance with § 37 para. 1 or 2
Act No. 235/2004 Coll., as amended, the tax rate
valid at the date of the chargeable event, and only on the basis of
tax determined pursuant to § 37 para. 3 of Act No. 235/2004 Coll., as amended by
amended.
7. deleted
8. deleted
9. in the case of deductions claimed for the technical evaluation of the
acquired before the date of entry into force of this Act shall, from the date of acquisition
the effectiveness of this law, when you modify the deductions shall proceed pursuant to section 78
paragraph. 3 and § 78a. 1 of Act No. 235/2004 Coll., in the version in force prior to the
the effective date of this Act.
10. If the payer is carried out from the date of entry into force of this Act
the chargeable event for which he is obliged to use the reverse mode
obligations under section 92e Act No. 235/2004 Coll., as amended
and he arose before the date of entry into force of this Act
the obligation to admit the adoption of tax payment, provides for this
taxable transactions, the taxable amount of the difference between the taxable amount pursuant to section 36
paragraph. 1 of Act No. 235/2004 Coll., as amended, and
the sum of the tax bases under § 36 odst. 2 of Act No. 235/2004 Coll., on
as amended.
Article. (IV) Act No. 500/2012 Sb.
Transitional provisions
1. for the tax obligation for value added tax for the tax period
before the date of entry into force of this law, as well as to the rights and
obligations related thereto, the Act No. 235/2004 Coll., on
the version in force before the date of entry into force of this Act.
2. when the supply of water, in the provision of services associated with the evacuation and
cleaning or disposal of waste water and when the supply of heat or
cold is the payer, which took place on the date of the chargeable event
the chargeable event occurs after the date of entry into force of this Act,
authorized to establish consumption separately for the period prior to the date of acquisition
the effectiveness of this Act and for the period from the date of entry into force of
This Act on the basis of the reading of the measuring device on the date
preceding the date of entry into force of this Act or on the basis of
calculation, if the reading of the measuring device made up after that date. In
of these cases, the consumption for the period before the date of entry into force of
This law applies a reduced rate tax payer a valid during this period
and in the case of consumption for the period from the date of entry into force of this Act, a reduced
the tax rate applicable from that date. Payer when the supply of water,
the provision of services associated with the evacuation and cleaning, or
disposal of waste water and on delivery of the production of heat or cold
exclusively to the period before the date of entry into force of this Act, the
a reduced rate of tax applicable in this period, and even in the case when the
the findings of the actual consumption occurs in the period from the date of entry into force of
of this Act. In the case of acceptance of the payment before the date of entry into force of
This Act, which established the obligation to admit tax will apply these
the rate of the taxable amount provided for each period referred to in section 37a of the law
No. 235/2004 Coll., in the version in force from the date of entry into force of this
the law.
3. when the supply of electricity, gas and the supply of telecommunications
services, transport and distribution of gas, transmission and distribution of electricity
the Bill that the chargeable event took place on the day of implementation
taxable transactions after the date of entry into force of this Act, is entitled to
establish consumption separately for a period before the date of entry into force of
This Act, and separately for the period from the date of entry into force of this
the law on the basis of the reading of the measuring device on the day preceding the date of
entry into force of this Act or on the basis of the calculation, if the reading
measuring devices made up after that date. In these cases, then, for
consumption for the period before the date of entry into force of this Act, the Bill-to customer
apply the basic tax rate valid in that period and for consumption over the
the period from the date of entry into force of this Act, the basic tax rate
valid from this day. Bill-to customer on delivery of electricity, gas and
the provision of telecommunication services, transport and distribution of gas,
transmission and distribution of electricity relating exclusively to the period prior to the
the effective date of this Act, the basic tax rate
valid during this period, and even in the case when to identify the actual
consumption occurs in the period from the date of entry into force of this Act. In
the case of the adoption of the payment before the date of entry into force of this Act, from
that was the obligation to admit tax applies such rates on the basis of
tax determined for each period in accordance with § 37a of Act No. 235/2004 Coll.,
in the version in force from the date of entry into force of this Act.
Article. (II) Act No. 502/2012 Sb.
Transitional provisions
1. for the application of the value added tax for the tax year prior to the date
entry into force of this law, as well as for exercising the rights and obligations of the
related act is applied no 235/2004 Coll., in the version in force
before the date of entry into force of this Act, unless it is stipulated
otherwise.
2. With the transfer of buildings, flats and non-residential premises acquired prior to the date
entry into force of this Act shall apply the period referred to in section 56 of the Act
No. 235/2004 Coll., in the version in force before the date of entry into force of this
the law.
3. With the transfer of buildings, flats and non-residential premises acquired prior to the date
entry into force of this Act, the payer may choose to apply
value added tax in accordance with Act No. 235/2004 Coll., in the version in force
from the date of entry into force of this Act.
4. A taxable person which did not fulfil the obligation to register in accordance with
§ 95 para. 1 or § 95 para. 2 (a). a) of Act No. 235/2004 Coll., on
the version in force before the date of entry into force of this Act, the date of application
the effectiveness of this law becomes liable and shall within 15 days of this
the date of application for registration. The tax provides for value added tax
substitute values under section 98 of the Act No. 235/2004 Coll., as amended by
effective before the date of entry into force of this Act.
5. A taxable person who has fulfilled the obligation to register in accordance with §
95 para. 1 or § 95 para. 2 (a). a) of Act No. 235/2004 Coll., as amended by
effective before the date of entry into force of this law, with the result that brought
an application form to register for a 15. day of the month preceding the month of acquisition
the effectiveness of this law, becomes the payer 1. the day of the month following
After a month in which this law came into effect.
6. A taxable person, the obligation to register in accordance with §
95 para. 1 or § 95 para. 2 (a). a) of Act No. 235/2004 Coll., as amended by
effective before the date of entry into force of this Act, that is required to
an application for registration to the 15. day of the month in which became effective
This law becomes the payer 1. day of the second month following the
the month in which this law came into effect.
7. A person identified for VAT in accordance with § 96 para. 1 to 3 of Act No.
235/2004 Coll., in the version in force before the date of entry into force of this
the law, the effective date of this Act becomes identified
person.
8. A taxable person who has become a payer from the 1. April 2011 by
§ 94 paragraph. 6 to 11 or § 94 paragraph. 15 of Act No. 235/2004 Coll., as amended by
effective before the date of entry into force of this Act, may request the
cancellation of registration until the expiration of 3 calendar months from the date of acquisition
the effectiveness of this Act.
9. A taxable person which has been on the date preceding the date of acquisition
the effectiveness of this law, is obliged to notify the payer of the tax to 2
months from the date of entry into force of this Act, the information referred to in section 96
Act No. 235/2004 Coll., in the version in force from the date of entry into force of
of this Act. If the person fails to comply with this obligation, it shall be deemed that the
determined to expose all of the accounts that the tax administrator leads based on
its registration obligations.
10. Tax administrator shall publish the information referred to in paragraph 98 (a). d) of Act No. 235/2004
Coll., in the version in force from the date of entry into force of this Act, the first
on the day of the third calendar month following the calendar month
in which this law came into effect. Before the date of publication of this
the information does not apply to § 109 paragraph. 2 (a). c) of Act No. 235/2004 Coll., on
the version in force from the date of entry into force of this Act.
11. The payer registered in 2012, which satisfies the conditions referred to in §
99A para. 1 (b). ) to c) of Act No. 235/2004 Coll., in the version in force from
the effective date of this Act, and the tax period for the year
2012 was the calendar quarter, may decide that its tax
the period for the year 2013 is a calendar quarter.
Article. X legal measures no 344/Sb.
Transitional provisions
1. for the tax obligation for value added tax for the tax period
before the date of entry into force of the legal measures of the Chamber, as well as
for the rights and obligations relating thereto, the Act No. 235/2004
Coll., in the version in force before the date of entry into force of this legal
the measures in the Senate.
2. unless otherwise specified, relate to the facts, conditions, relationships,
bodies, subjects, the rights and obligations of private law under the legislation
regulations effective before the date of entry into force of the legal measures
The Senate, after the date of entry into force of the legal measures the Senate the same
the provisions of Act No. 235/2004 Coll., in the version in force from the date of acquisition
the effectiveness of legal measures in the Senate, as a fact,
conditions, relationships, entities, objects, rights and obligations of private law
According to the law effective from the date of entry into force of this
the legal measures of the Chamber, which they are, by their nature and purpose
the nearest.
Article. (II) Act No. 196/2014 Sb.
Transitional provisions
1. for the tax obligation for value added tax for the tax period
before the date of entry into force of this law, as well as to the rights and
obligations associated therewith, shall apply Act No. 235/2004 Coll., on
the version in force before the date of entry into force of this Act.
2. the Foreign taxable person registered on the date preceding the date of
the effective date of this Act pursuant to section 88 of Act No. 235/2004 Coll., on
the version in force before the date of entry into force of this law, is from the date of
entry into force of this law by the user under section 110b of para. 1 (b). (e))
Act No. 235/2004 Coll., in the version in force from the date of entry into force of
of this Act.
Article. (II) Act No. 262/2014 Sb.
Transitional provision
For tax obligation for value added tax for the tax period
before the date of entry into force of this law, as well as to the rights and
obligations associated therewith, shall apply Act No. 235/2004 Coll., on
the version in force before the date of entry into force of this Act.
Article. (II) Act No. 360/2014 Sb.
Transitional provisions
1. for the tax obligation for value added tax for the tax period
before the date of entry into force of this law, as well as to the rights and
obligations associated therewith, shall apply Act No. 235/2004 Coll., on
the version in force before the date of entry into force of this Act.
2. For the determination of turnover for the purposes of Act No. 235/2004 Coll., as amended by
effective from the date of entry into force of this Act, in the case of
calendar months before the date of entry into force of this Act shall proceed
under section 4A(1). 1 of Act No. 235/2004 Coll., in the version in force before the date of
entry into force of this Act.
1) Council Directive 2006/112/EC of 28 June 1999. November 2006 on the common
system of value added tax.
Council Directive 2006/79/EC of 5 July 2004. October 2006 on the exemption of goods
imported in small consignments of a non-commercial character from third countries since the
taxes.
Council Directive 2008/9/EC of 12 July 2005. February 2008 laying down
detailed rules for the refund of value added tax provided for
Directive 2006/112/EC, to taxable persons not established in the Member State
tax refund but in another Member State.
Thirteenth Council directive of 17 May. November 1986 on the harmonisation of the laws
the laws of the Member States relating to turnover taxes-refund
of value added tax to taxable persons not established in the territory of
The community.
Council Directive 2008/8/EC of 12 July 2005. February 2008 amending Directive
Council Directive 2006/112/EC as regards the place of supply of services.
Council Directive 2008/117/EC of 16 December 2002. December 2008 amending
Directive 2006/112/EC on the common system of value added tax for the
to combat tax evasion associated with filling inside
The community.
Council directive 2009/47/EC of 5 July 2004. in May 2009, amending Directive
2006/112/EC as regards reduced rates of value added tax.
Council directive 2009/69/EC of 5 July 2004. in May 2009, amending Directive
2006/112/EC on the common system of value added tax, as regards the
tax evasion linked to import.
Council directive 2009/132/EC of 19 June 2000. October 2009 determining
the scope of the article. 143 (a). (b)), and (c)) Directive 2006/112/EC, if the
exemption of certain types of goods from the value added tax when
final importation.
Council directive 2009/162/EU of 22 December 2004. December, 2009, semění
some of the provisions of Directive 2006/112/EC on the common system of taxation
the added value.
Council directive 2010/19/EU of 16. March 2010 amending
Directive 2006/112/EC on the common system of value added tax, if
as for the optional and temporary application of the reverse charge mechanism
obligations in relation to the provision of certain services at high risk
fraud.
Council directive 2010/66/EC of 14 July 1999. October 2010, amending Directive
2008/9/EC laying down detailed rules for the refund of
value added tax provided for in Directive 2006/112/EC, to taxable persons
taxable persons not established in the Member State of refund but established in another Member State.
Council directive 2010/45/EU of 13 July. July 2010 amending
Directive 2006/112/EC on the common system of value added tax, if
billing rules.
Council Directive 2013/61/EU of 17 December. December 2013, amending
Directive 2006/112/EC and 2008/118/EC as regards the French
the outermost regions, and in particular of Mayotte.
Council Directive 2013/42/EU of 22 December 2004. July 2013, amending
Directive 2006/112/EC on the common system of value added tax, if
as for the rapid reaction mechanism against VAT fraud.
Council Directive 2013/43/EU of 22 December 2004. July 2013, amending
Directive 2006/112/EC on the common system of value added tax, if
as for the optional and temporary application of the reverse charge mechanism
obligations in relation to supplies of certain goods and certain
services susceptible to fraud.
2) section 25 of Act No. 563/1991 Coll., on accounting, as amended by Act No.
353/2001 Coll. and Act No. 441/2003 Coll.
3) § 26 and 29 of Act No. 586/1992 Coll., on income taxes, as amended by
amended.
4) Decree No. 341/2002 Coll., on the approval of the technical competence and the
the technical conditions of the use of vehicles on the road, in the
amended by Decree No. 100/2003 Coll.
4A) Act No. 56/2001 Coll., on conditions for the operation of vehicles on the road
roads and on the amendment of the Act No. 168/1999 Coll., on liability insurance
for damage caused by operation of the vehicle and amending certain related
laws (the law on the liability insurance of the vehicle), as amended by
Act No. 309/1999 Coll., as amended.
5) section 476 of the commercial code.
6) section 6 of Act No. 586/1992 Coll., as amended.
7A) for example, Act No. 506/1990 Coll., on weights and measures, as amended
legislation, Act No. 248/2000 Coll., on the promotion of regional development, in the
as amended.
7B), for example, Act No 634/2004 Coll., on administrative fees, as amended by
amended, law No 565/1990 Coll., on local charges in
as amended.
7 c) § 26 to 32 of Act No. 586/1992 Coll., on income taxes, as amended by
amended.
7 d) Act No. 563/1991 Coll., on accounting, as amended.
7E) Council implementing Regulation (EU) No 282/2010 of 15 July. March 2011,
laying down implementing measures for Directive 2006/112/EC on the
the common system of value added tax, as amended.
10A) Act No. 477/2001 SB., on packaging and on amendments to certain laws (law
on packaging), as amended.
11) Act No. 229/1991 regulating ownership of land and other
agricultural property, as amended. Act No. 42/1992
Coll., on the adjustment of property relations and the settlement of property claims in
cooperatives, as amended.
16) Law No. 26/2000 Coll., on public auctions, as amended by Act No.
120/2001 Coll. and Act No. 517/2002 Sb.
19a) Article. 92, 114 and 208 to 201 of Council Regulation (EEC) No 2913/92.
21) Article. 2 of Commission recommendation 1994/820/EC of 19 June 2000. October 1994 on
the legal aspects of the electronic exchange of information.
24A) Article. 170 section 2 letter c) Council Regulation (EEC) No 2913/92.
27) Act No. 72/1994 Coll., to regulate certain co-ownership
relationships to buildings and certain ownership relationships to flats and non-residential
spaces and the following certain laws (the law on the ownership of flats)
as amended.
29) § 3 (1). 1 (b). and Act No. 231)/2001 Coll., on the operation of
radio and television broadcasting, and amending other laws.
30) § 2 (2). 1 (b). l) Act No. 231/2001 Coll.
31) § 2 (2). 1 (b). n) Act No. 231/2001 Coll.
32) § 2 (2). 1 (b). o) Act No. 231/2001 Coll.
39) Act No. 183/2006 Coll., on zoning and the building code
(the building Act), as amended by Act No. 68/2007 Sb.
40) § 118 and 119 of the Act No. 40/1964 Coll., the civil code, as amended by
amended.
42) section 7 of the Act No. 561/2004 Coll. on pre-school, primary, secondary,
higher vocational and other education (the Education Act).
43) section 65 paragraph 1. 2 and § 96 para. 2 Act No. 561/2004 Coll.
44) Act No. 109/2002 Coll. on the execution of institutional care or protective
education in school facilities and on preventive educational care in
school facilities and amending other laws, as amended
regulations.
44a) Act No. 111/1998 Coll., on universities and amending and supplementing
other laws (law on higher education), as amended
regulations.
44B) for example, the law No. 563/2004 Coll. on pedagogic workers and about
amendments to certain laws.
44d § 38 (a)). c) of Act No. 561/2004 Coll.
44 septies) decision of the Ministry of education, youth and sports, which is
provides a list of standardized language tests, or other another
similar to the list.
44 g), for example, Decree No. 50/1978 Coll., on professional competence in
Standardization, as amended.
45) Act No. 548/1991 Coll., amending and supplementing Act No. 20/1966
Coll. on health care of the people, as amended by Act No. 161/1993 Coll., Act No.
160/1992 Coll., on health care in non-State health establishments,
in the wording of later regulations.
46) Act No. 48/1997 Coll., on public health insurance and amending and
certain related laws, as amended.
47) Act No. 108/2006 Coll., on social services.
47A) § 78 of Act No. 108/2006 Coll., on social services.
48) Act No. 202/1990 Coll. on lotteries and other similar games, in
as amended.
48A) section 4 of Act No. 359/1999 Coll. on social and legal protection of children, in
as amended.
48B) Article. 91, 145, 161, 182 of Council Regulation (EEC) No 2913/92.
49) Council Regulation (EC) no 1186/2009 of 16 January 1996. November 2009 concerning the system
The Community arrangements for exemption from customs duties.
49 c) section 77 of the Act No. 49/1997 Coll., on civil aviation and amending and
additions to law No. 455/1991 Coll., on trades
(Trade Act), as amended.
50) § 3 (1). 1 of the law on accounting, as amended by the Act No. 353/2001 Sb.
53) § 25 para. 1 (b). t) Act No. 586/1992 Coll., as amended
regulations.
55) for example, Decree No. 157/1964 Coll. on the Vienna Convention on the
diplomatic relations, Decree No. 21/1968 Coll., on the Convention on the privileges and
immunities of international professional organizations, Decree No. 32/1969 Coll.
of the Vienna Convention on consular relations, Decree No. 40/1987 Coll., on
Convention on special missions, Decree No. 52/1956 Coll., on access
The Czechoslovak Republic to the Convention on the privileges and immunities of the Organization
the United Nations, approved by the General Assembly of the United
Nations on 13 November. February 1946, Act No. 123/1992 Coll., on the establishment of
The Secretariat of the Conference on security and cooperation in Europe and the
the privileges and immunities of the Secretariat and other bodies of the Conference
on security and cooperation in Europe, communication from the Ministry of foreign
things no 36/2001 Coll., on the adoption of the agreement on the legal status of
North Atlantic Treaty Organization, representatives of States and of international
staff.
Article 56). 1 of Decree No. 157/1964 Coll. on the Vienna Convention on diplomatic
relations.
57) Article. 1 of Decree No. 32/1969 Coll. on the Vienna Convention on consular
relations.
59A) Act No. 131/2002 Coll., on research and development support from the public
resources and amending some related laws (Act on the promotion of
research and development), as amended.
60) Act No. 309/1999 Coll., on stay of the armed forces of other States on the
the territory of the Czech Republic.
61) Law No 159/1999 Coll., on certain conditions of doing business in the area
tourism and on the amendment of Act No. 40/1964 Coll., the civil code, in the
as amended, and Act No. 455/1991 Coll., on trades
business (Trade Act), as amended.
66) § 2 (2). 2 (a). (c)), and (d)) of the commercial code.
for example, article 66A). 222 paragraph 1 letter a) Council Regulation (EEC) No 2913/92.
70) § 2 (b). g) of law No 379/2005 Coll., on measures to protect against
harm caused by tobacco, alcohol and other addictive
substances and amending related laws.
71) Law No. 123/2000 Coll., on medical devices, and change the
some other laws.
Government Regulation No. 181/2001 Coll., laying down technical requirements
for medical devices, as amended by Act No. 335/2001 Coll. and Act No.
251/2003 Coll.
Decree-Law No 192/2001 Coll., laying down technical requirements for
implantable medical devices, as amended by Act No. 337/2001 Coll. and
Act No. 251/2003 Coll.
Government Regulation No. 291/2001 Coll., laying down technical requirements
on in vitro diagnostic medical devices.
72) Annex I to Council Regulation (EEC) No 2658/87 of 23 July. July 1987 on
the tariff and statistical nomenclature and on the common customs tariff, in the
as amended.
73) § 32a of the paragraph. 6 and section 33 of Act No. 586/1992 Coll., as amended
regulations.
74) § 6 para. 8 and § 7 (2). 11 Decree No. 500/2002 Coll., which
implementing some of the provisions of Act No. 563/1991 Coll., on accounting, in the
as amended, for the accounting units that are entrepreneurs
relation in the system of double-entry bookkeeping.
75) Council directive 2009/162/EU of 22 December 2004. December, 2009, semění
some of the provisions of Directive 2006/112/EC on the common system of taxation
the added value of article. paragraph 151. 1 (b). the AA) and the Protocol on the privileges and
immunities of the European communities.
