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Czech Republic: Amendments to VAT law expected to advance

Czech Republic: Amendments to VAT law

Amendments to the value added tax (VAT) law completed the comment period and are expected to be submitted to the Chamber of Deputies.


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Among the amendments are proposals that would: 

  • Relate to the re-invoicing of lease-related services (such as janitorial or security services provided in connection with a real property lease) 
  • Adjust the deduction for VAT on certain repairs of real estate exceeding a threshold amount 
  • Make a change relating to subsidies (for example, to exclude a price subsidy from the tax base) 
  • Require taxpayers to make a “necessary effort” to deliver a tax document


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

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