Government Regulation No. 11 / 2016 Coll.
Government Regulation amending Government Regulation No. 361 / 2014 Coll., on determining the supply of goods or services for the application of the reverse charge scheme, as amended by Government Regulation No. 155 / 2015 Coll.
Valid
Effective from 01.02.2016
11
GOVERNMENT REGULATION
of 13 January 2016
amending Government Regulation No 361 / 2014 Coll., determining the supply of goods or services for the application of the reverse charge scheme, as amended by Government Regulation No 155 / 2015 Coll.
The Government orders pursuant to § 92f of Act No. 235 / 2004 Coll., on Value Added Tax, as amended by Act No. 360 / 2014 Coll.:
Government Regulation No. 361 / 2014 Coll., on determining the supply of goods or services for the application of the reverse charge scheme, as amended by Government Regulation No. 155 / 2015 Coll., is amended as follows:
1. Paragraph 2 (1) reads as follows:
"(1) The reverse charge scheme applies to:
(a) the transfer of greenhouse gas emission allowances under the law governing the conditions for trading greenhouse gas emission allowances;
(b) the supply of electricity certificates;
(c) the supply of electricity or gas by systems or networks to the trader as defined in Section 7a (2) of the Value Added Tax Act; for the purposes of the reverse charge scheme, the person whose business is the transmission of electricity, the distribution of electricity, the trading of electricity, the activity of a market operator, the transport of gas, the distribution of gas, the storage of gas and the trade of gas under the conditions laid down by the Energy Act shall also be considered as a trader. ';
2. In Article 2, the following paragraph 5 is added:
"(5) Where a payer who has carried out a taxable transaction and the payer for which a taxable transaction has been carried out has been agreed in writing that taxable transactions whereby the supply of the goods collected with the total amount of the taxable amount of all the goods delivered below the amount referred to in paragraph 2 shall be treated as taxable transactions subject to the reverse charge scheme. ';
Efficacy
This Regulation shall enter into force on 1 February 2016.
Prime Minister:
Sobotka v. r.
1. Prime Minister and Minister for Finance:
Ing. Babiš v. r.
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Regulation Information
| Citation | Government Regulation No. 11 / 2016 Coll., amending Government Regulation No. 361 / 2014 Coll., on determining the supply of goods or services for the application of the reverse charge scheme, as amended by Government Regulation No. 155 / 2015 Coll. |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 19.01.2016 |
|---|---|
| Effective from | 01.02.2016 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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