356/2003 Coll.
DECREE
on 2 December. October 2003
for the refund of value added tax to persons enjoying privileges and immunities
The Ministry of finance in agreement with the Ministry of Foreign Affairs shall determine
According to § 45a para. 2 Act No. 586/1992 Coll., on value added tax,
as amended by law No 196/1993 Coll., Act No. 320/1993 Coll., Act No.
258/1994 Coll., Act No. 133/1995 Coll., Act No. 209/1997 Coll., Act No.
17/2000 Coll., Act No. 143/2001 Coll. and Act No. 322/2003 Coll. (hereinafter referred to as
the "Act"):
§ 1
The subject of the edit
This decree governs the return of the paid value added tax (hereinafter
"tax paid") persons enjoying privileges and immunities under
the international treaty, ^ 1) which the Czech Republic is bound and which was
published in collection of laws or in the collection of international treaties (hereinafter
"a person enjoying privileges and immunities").
§ 2
A person enjoying privileges and immunities
A person enjoying privileges and immunities, for the purposes of this order:
and) the diplomatic mission or consular post, with the exception of consular
authorities led by honorárními consular officials, which are
accredited for the Czech Republic as the people of foreign countries,
(b)) Special Mission,
(c)) Prosecutor's Office of the international organization,
(d) a member of the diplomatic mission) ^ 2) ^ 3 or consular office) with the exception of
Member of professional staff and private servants of the person who is
accredited for the Czech Republic and has no place of residence in the Czech
Republic,
an official of the Prosecutor's Office of the international organization) that does not have a place
permanent residence in the Czech Republic and is not a citizen of the United
Republic if it is permanently assigned to the performance of their official functions in the
The Czech Republic, and a national of a foreign State that is a member of the
special missions accredited to the Czech Republic and who has no place
permanent residence in the Czech Republic,
f) a family member of the persons referred to in point (d)), or (e)), if it
He lives in the same household on the territory of the Czech Republic, reached the age of 15
the flight is not a citizen of the United Kingdom and is registered
Ministry of Foreign Affairs.
§ 3
Commencement and termination of the right to reclaim taxes paid
The ability to claim a refund of the paid taxes arises to a person
enjoying privileges and immunities under section 2, first in the tax period, when the
the chargeable event occurs. Entitled to a tax refund to that person
expires March 31. January of the calendar year following the
the calendar year in which the chargeable event occurs. Person
enjoying the privileges and immunities referred to in section 2 (a). a) to (c)) shall be entitled to
reclaim taxes paid for purchased goods and services, provided that the
purchased goods and services are used only for their official use. Person
enjoying the privileges and immunities referred to in section 2 (a). d) to (f)) is entitled to
reclaim taxes paid for purchased goods and services, provided that the
purchased goods and services are used exclusively for its own use and
consumption.
§ 4
The range returned by the tax paid
(1) a person enjoying privileges and immunities returns tax paid, if the price of
for a taxable supply, including taxes paid to one seller in
one calendar day stated on one proof of purchase is greater than the
$ 200, with the exception of the purchase of fuel for motor vehicles,
telecommunications services or services related to the collection and removal
municipal waste, with the collection of electricity, water, gas, heating
oils for the production of heat.
(2) tax paid on returns
and) to a person referred to in section 2 (a). and), which has its registered office in the Czech Republic, and
the person referred to in paragraph 2 (a). (d)), including its family members
on the basis of the principle of reciprocity, only in the personal, material and value
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 section 2 (a). and), which has its registered office in the Czech Republic, 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, and the person referred to in section 2 of the
(a). (d)), including members of his family, of which the sending State
the tax does not apply as part of the price of goods and services, up to a maximum
100 USD per calendar year
c) to a person referred to in section 2 (a). and that does not have its registered office) in the Czech Republic,
a maximum amount of 250 EUR per calendar year and the person referred to in section
2 (a). (d)), including its family members, up to a maximum of 10
EUR per calendar year
(d)) to a person referred to in section 2 (a). (b)), and (c)), which does not apply the principle of
reciprocity, a maximum amount of EUR 500 per calendar year
e) to a person referred to in section 2 (a). (e)), including members of his family,
not covered by the principle of reciprocity, a maximum amount of 100 000
Per calendar year.
(3) if the price including tax for services rendered in connection with
the purchase, construction, renovation or maintenance of property located at
the territory of the Czech Republic, in which the diplomatic mission or consular
authority, is higher than 500 000 €, tax paid is returned if
the sending State of the diplomatic mission or consular post shall confirm the
the entitlement to reimbursement for such work to the same extent for
Czech diplomatic missions or consular posts.
(4) entitlement to a refund of the tax does not apply to works of art, art
Collections and antiques.
§ 5
Proof of entitlement to tax refund
Entitlement to the refund shall carry a regular tax document pursuant to section 12 of the
the law or the evidence of the sale of goods or services that has been exposed to
the payer, if the document contains
and, where appropriate, trade names), the name and surname, or name, address
or place of business or place of residence or place of business
the Bill that carries out taxable transactions
(b) the tax payer identification number), which carries out taxable
the performance,
(c) the name, if applicable), name and surname of the person it takes place
the chargeable event,
(d)) and the subject range of taxable transactions,
(e) the date of issue of the document)
(f) the date of the chargeable event),
g) tax rate
h) the amount of taxes total rounded up to the nearest Crown,
I) equal to the price without taxes.
§ 6
Tax return and tax period
(1) the ability to claim a refund of the tax has a person enjoying privileges and
immunities in the tax return that is submitted to the competent tax authorities on
form issued by the Ministry of finance. Tax return shall be submitted
only once during the tax period, first on the first day after the end of
the first tax year in a calendar year and no later than 31 December 2006. January
the following calendar year. After this date can no longer be entitled to
tax refund for the previous period to redeem, or additional
a confession. If a person enjoying privileges and immunities does not apply in
tax period are entitled to a tax refund, tax return for this
the tax period does not pick up.
(2) the tax period for the persons enjoying privileges and immunities referred to in §
2 (a). a) to (c)), calendar month, and the persons enjoying privileges and immunities
referred to in § 2 (b). d) to (f)) of the calendar quarter.
§ 7
The local jurisdiction
For the purposes of the refund lodged tax return a person enjoying privileges and
immunities as follows:
and) diplomatic missions, special missions or consular posts, which have
registered office in the Czech Republic, submitted a tax return tax locally
competent in their settlements,
(b)) the members of a diplomatic mission, a special mission or consular post
including their dependents, lodged a tax return administrators
the locally competent tax of the persons referred to in point (a)),
(c)) the Prosecutor's Office of international organisations referred to in paragraph 2 (a). (c))
serving the tax tax return locally competent according to their
registered office in the Czech Republic,
(d) officials of the Prosecutor's Office) international organizations referred to in paragraph 2 (a).
(e)) including their family members be submitted tax returns Manager
the locally competent tax according to their place of residence in the Czech Republic,
e) diplomatic missions or consular posts, which do not have a seat in the Czech
Republic, members of the diplomatic missions and consular posts,
including their families, tax return
The Tax Office for Prague 1.
§ 8
The time limit for refund
A person enjoying privileges and immunities, the tax paid on returns within 30 days from
the day following her assessment. If you filed a tax return
incomplete or if in doubt as to the accuracy, truthfulness, or
the provability of the tax return, the tax administrator shall invite the person enjoying
the privileges and immunities to bring them within the time limit, the tax administrator shall provide
eliminate.
§ 9
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.
§ 10
Export goods
The person referred to in section 2, which applied the right to a refund for the goods
under this Decree, the export of such goods may be entitled to
refund of value added tax for foreign individuals. ^ 4) Person
referred to in § 2, benefiting on the refund for the export of the goods
a foreign natural person ^ 4) may not claim a tax refund
in accordance with this Ordinance.
§ 11
For the purchased motor vehicle tax returns, provided that within the time limit
12 months from the date when the tax was returned, the motor vehicle
lent, hired out or transferred for valuable consideration, stopped or aimed at commercial exploitation of the
another person. If the motor vehicle Bureau, hired out, stopped
or transferred for valuable consideration or aimed at commercial exploitation to another person before the expiry of
12 months, must a person enjoying privileges and immunities in the return in full the tax
the range of pay to the appropriate taxing authority. The tax may not be returned
back to the competent tax authorities only on the condition that the person
enjoying privileges and immunities under section 2 (b). (d)), and (e)), which is prematurely
discontinued features diplomatic representative in the Czech Republic, purchased
a motor vehicle for which the claim for the refund, transfer
sold only to another person entitled to privileges and immunities.
§ 12
The effectiveness of the
This Decree shall take effect on the date of its publication.
Minister:
Mgr. Sobotka in r.
for example, 1) Decree of the Minister of Foreign Affairs No. 157/1964 Coll., on
The Vienna Convention on diplomatic relations, the Decree of the Minister of
Foreign Affairs No. 21/1968 Coll., on the Convention on the privileges and immunities
international professional organizations, the Decree of the Minister of Foreign Affairs
No. 32/1969 Coll. on the Vienna Convention on consular relations, Decree
Minister of Foreign Affairs No. 40/1987 Coll., on the Convention on special
missions, the Decree of the Minister of Foreign Affairs No. 54/1956 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 institutions
The Conference on security and cooperation in Europe, the Ministry of communication
Foreign Affairs No 36/2001 Coll., on the adoption of the agreement relating to the
the position of the North Atlantic Treaty Organization, representatives of States and of the
international staff.
2) Article. 1 of Decree No. 157/1964 Coll.
3) Article. 1 of Decree No. 32/1969 Coll.
4) section 45e Act No. 586/1992 Coll., on value added tax, as amended by
amended.
