Extensive amendment to the VAT Act 2019 and its transitional provisions

4.4.2019 Petr Linx Petr Linx

A significant part of the amended provision is effective from 1 April 2019. I have already outlined the most significant changes in my miniseries The 8 Most Significant Changes in VAT for 2019; but I would like to point out that several important provisions have a special efficiency adjustment. In practice, this means that sometimes […]


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VAT news from 2019 and future prospects

1.10.2018 Jan Tecl Jan Tecl

New liability for VAT payers and restrictions on rental of immovable property The 2019 VAT amendment was approved by the government and is currently awaiting ratification by the Chamber of Deputies. We give you an overview of the most important proposed changes. Payers will have another registration obligation: They must make an effort to get […]


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Fraud and theft from the point of view of VAT and corporation tax

24.4.2018 Darina Dolanská Jaroslava Cihelková Jaroslava Cihelková

Nowadays we meet with increasingly sophisticated fraud and theft. The sad fact is that this often happens not only from the actions of unknown thieves and fraudsters, but also from the side of the company’s own employees and still worse, often from long-standing leaders. The affected companies are beginning to add up the damages, and […]


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From 2019, will VAT be returned to us from the unpaid claims?

19.3.2018 Igor Pantůček Igor Pantůček

The government of the Czech Republic prepared an amendment with a probable effective date from the 1st of January 2019. There is a huge change in the approach to bad debts and the VAT, which is connected with them. Until this date, this issue will be solved only by the very controversial provision, in our […]


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Changes in services´ taxation directly related with an export

18.1.2018 Petr Vondraš Petr Vondraš

The interpretation of services related to an export changes as of the 1st of March. While still valid, these services are exempted from VAT, the exemption will apply to the direct providers from March. The change follows on from the judgment of the European court, which solved in case of the L.Č. at the end […]


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VAT is not a part of the tax base from the acquisition of immovable property

23.10.2017 Jan Tecl Jan Tecl

The chance has arisen for part of the paid tax from the acquisition of immovable property to be returned for everyone who purchased or bought real estate and paid the tax from the acquisition of the immovable property from the price including VAT! Regarding the tax from the acquisition of real estate, the financial administration […]


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The principle of VAT neutrality in the judgments of the European court

20.6.2017 Igor Pantůček Igor Pantůček

We are still meeting more cases, where the tax administrator does not recognise a used claim on the tax deduction to a company. The only argument is the fact, that its supplier or the supplier of its supplier (we could continue) did not return the tax to the state. Concurrently, the common European VAT system […]


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Amendment of the VAT law – place of fulfilment

20.6.2017 Igor Pantůček Igor Pantůček

Currently, when the free movement of goods are free in the EU, it is a common thing that a company buys the goods in one Member State and delivers  it to another state. This company does not have its seat or plant in either of the states. The situation can look practically as follows: the […]


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Current VAT developments in real estate

18.3.2019 Jan Tecl Jan Tecl Petr Linx Petr Linx

The field of VAT taxation on immovable property is constantly changing. Act No. 235/2004 Coll., on Value Added Tax (the “VAT Act”), determines the basic rules of operation. The Financial Administration has also provided an interpretation of the law, publishing comprehensive information about the application of the VAT Act to immovable property at the end […]


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