Czech VAT update

Sat 25th Feb 2017

There are to be a number of changes to the Czech VAT regime which will come into force on 1 April 2017.  These include:

  • Introduction of the anti-VAT fraud domestic reverse charge in the construction sector
  • Inclusion of assets on finance leases in the rules on VAT for fixed assets
  • Changes to the rule on the time of supply for advance payments on the supply of goods
  • New guidance for declaring VAT losses on the theft or damage of goods


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