Czech VAT 2019 update

Tue 27th Feb 2018

The following amendments to the Czech VAT have been proposed from January 2019:

  • Adoption on new EU rules for the VAT treatment of vouchers. This includes the treatment of single use vouchers as being similar to advance payments with VAT due at payment. This contrast with multi-purpose vouchers, which may be potentially used at different stores for differently VAT rated supplies.
  • Non-resident suppliers of e-services will not have to charge Czech VAT or produce Czech compliant invoices if their B2C sales to the country are below a €10,000 per annum threshold
  • VAT suffered on pre-incorporation capital asset expenditure may be potentially reclaimed stretching back 60 months


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