Frequently asked questions about the application of the reverse charge procedure

24.7.2015

The General Tax Directorate published frequently asked questions (FAQs) about the application of the reverse charge. 12 questions are thematically divided into sections: additional costs, progressive delivery of goods, invoices containing more types of goods, the value of the transactions in a foreign currency, extracts from the register, agreement on the application of the reverse charge procedure and repeatable taxable supplies.

The questions with answers from the GTD can be found here: http://www.financnisprava.cz/cs/dane-a-pojistne/dane/dan-z-pridane-hodnoty/informace-stanoviska-a-sdeleni/rezim-preneseni-danove-povinnosti/informace-gfr-k-aplikaci-rezimu-preneseni-danove-povinnosti-6235






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