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Czech Republic: Changes in VAT law expected in 2019

Czech Republic: Changes in VAT law expected in 2019

The Czech Ministry of Finance submitted a draft amendment to the value added tax (VAT) law that would be effective January 2019.


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The amendment aims to: 

  • Transpose new EU regulations into Czech legislation 
  • Harmonise existing Czech regulations with EU legislation and interpretations of the Court of Justice of the EU
  • Define single- and multi-purpose vouchers
  • Simplify the taxation of electronically supplied cross-border services that do not exceed a certain threshold value
  • Make changes to the taxation of activities associated with radio and TV broadcasting
  • Change the rules for VAT deductions for entities registered for VAT purposes


Read a February 2018 report prepared by the KPMG member firm in the Czech Republic

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