Act No. 133 / 1995 Coll.
Act amending and supplementing the Act of the Czech National Council No. 588 / 1992 Coll., on Value Added Tax, as amended
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Law
Effective from 01.01.1996
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133
THE LAW
of 22 June 1995
amending and supplementing the Act of the Czech National Council No. 588 / 1992 Coll., on Value Added Tax, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 588 / 1992 Coll., on Value Added Tax, as amended by Act No. 196 / 1993 Coll., Act No. 321 / 1993 Coll., Act No. 42 / 1994 Coll., Act No. 136 / 1994 Coll. and Act No. 258 / 1994 Coll., is amended as follows:
1. In the second sentence of Paragraph 2 (2), the words "revenue from the core activity and revenue from the membership contributions' are replaced by the words" transactions carried out in the main activity and the membership contributions'.
2. note (1a) shall read:
"(1a) Paragraph 18 of Act No. 586 / 1992 Coll., on Income Tax, as amended."
3. In Paragraph 2 (2), the following sentence is added at the end: "For the Administration of State tangible reserves (1e), the purchase and sale of State tangible reserves shall be regarded as taxable transactions."
4. Note No 1e:
"(1e) Act No. 97 / 1993 Coll., on the Jurisdiction of the Administration of State Material Reserves. '.
5. In Article 2 (3), the following shall be inserted after the words "if a deduction has been applied to them ':" or have been obtained without tax' and the words "in kind 'shall be replaced by the words" in non-monetary form'.
6.
"(a) goods of movable goods, including transferable securities, heat and electricity, gas and water; the goods are not considered to be money, human blood and its components for direct clinical use, human organs and breast milk, unless otherwise provided by this law, ';
7. In Paragraph 2 (4) (q), the words "and 5" shall be deleted after the words "the ordinary tax document referred to in Article 12 (2)."
8. In Article 2 (4), at the end of point (r), the dot is replaced by a comma and the following points (s) and (t) are added:
"(s) the basic rate of tax of 22%,
(t) a reduced rate of 5% tax. "
9. The last sentence of Paragraph 5 (5) reads: "This provision shall not apply to assets, including stocks, acquired by their own activities and to works which are exempt under Paragraph 30 (1)."
10. in the first sentence of Article 5 (6), the words "Where a taxable person is registered under paragraphs 1 to 3 or at his own request under paragraph 4" shall be replaced by the words "Where a taxable person becomes a payer." The following sentence is inserted after the first sentence: "This entitlement also covers tangible and intangible assets incorporated. '. In the third sentence after the words" returnable bottles', the words "glass' are deleted. In the last sentence, the words" including stocks' shall be inserted after the words "on property '.
11. Article 7 (3) reads as follows:
"(3) The subject of the tax is not the free provision of goods of advertising and promotional character bearing the name or company name of the payer whose unit entry price does not exceed CZK 200 without tax and the goods are not subject to excise duty."
12.
"(a) on the sale of goods under the contract of sale on the date of delivery, (6) in other cases on the date on which the goods are taken over or paid, and on the earlier date, unless otherwise provided for by this law,"
13. Note 6:
"6) § 412 to 416 of the Commercial Code. '.
14. in Article 9 (1), the following points (b) and (c) are inserted after point (a), including footnote (6a):
"(b) on the sale of newspapers, magazines and other periodicals where the payment is made in the form of a subscription, on the date on which the subscription is paid, and, where the subscription is paid in advance, on the date on which the advance is settled,
(c) on sales of goods by mail order 6a) on the day on which the payment is received by the seller;
6a) § 614 (3) of the Civil Code. '
15. in Article 9 (1), in point (d), the following shall be added at the end of the letter: "as regards the gradual transfer and use of rights, on the date specified in the contract,"
16. in Paragraph 9 (1) (e), the following shall be added after the words "gas and water": "and in the case of telecommunications services."
17. in Paragraph 9 (1) (j), the words "or the use of a car purchased for resale" shall be deleted.
18. in Paragraph 9 (1), points (b) to (m) shall be renumbered as points (d) to (o).
19. In Paragraph 9 (3), the dot is replaced by a comma at the end of the third sentence and the following words are added: "Except for partial transactions carried out under a work contract." The fourth sentence is: "In the case of lease contracts, taxable transactions shall be deemed to have been carried out at the latest on the last day of each calendar year. ';
20. In Paragraph 10 (2), "5% tax rate 'is replaced by" reduced rate';
21. In Paragraph 12 (1), the dot is deleted at the end and the following words are added: "according to § 25."
22. In Paragraph 12 (10), the following sentence is inserted after the second sentence: "This document shall be issued by the payer at the earliest on the date on which the taxable supply is made and no later than 15 days after that date. '
23. In the last sentence of Paragraph 14 (8), the following words are inserted after the words "on sale of the construction ':" or unfinished construction'.
24. In the first sentence of Paragraph 14 (12), the following shall be inserted after the words "at least from the purchase price excluding tax ':", where applicable, at the level laid down in the price regulations as regards the price for taxable transactions subject to price regulation'. The last sentence is as follows: "Where a payer purchases tax-exempt services pursuant to Paragraph 25 and requires reimbursement from other persons for such services, such transactions shall be deemed to be exempt under Section 25 only if the payer applies the maximum purchase price. '
25. in Paragraph 14 (13), the words "and other financial contributions provided for in general binding provisions" shall be deleted.
26. In Article 14 (16), the words "to sub-group SKP 63.30.1 - travel agencies, tour operators and associated services' are replaced by the words" to class SKP 63.30.11 - services associated with the organisation of tourist tours' and after the words "pursuant to § 15 ', the words" or, as the case may be, § 38a of this Act' are deleted.
27. Paragraph 14 (19) reads as follows:
"(19) The payer who supplies passenger cars in the form of a financial lease contract with a subsequent purchase of the hired item is obliged to divide the tax base into the input price excluding tax and the premium above the input price of the car without tax. '
28. Paragraph 14 shall be added to paragraph 20:
"(20) In the event of the cancellation of a financial lease contract with the subsequent purchase of the hired item before the expiry of the agreed period and the conclusion of an additional lease contract with the subsequent purchase of the hired item in respect of the returned passenger car, the basis of the tax shall be the original input price of the passenger car, net of tax, reduced by the share of the price paid under the original financial lease contract, followed by the purchase of the hired item and a premium above the level of the net entry price. '
29. in Article 15a (1) (a), "5% tax rate" is replaced by "reduced rate" and "22% tax rate" is replaced by "basic rate."
30. in Paragraph 15a (1) (b), "5% tax rate" is replaced by "reduced rate."
31. in Article 15a (1) (c), the words "22% tax rate" shall be replaced by the words "basic rate."
32. in Article 15a (1) (d), "5% tax rate" is replaced by "reduced rate."
33.In Article 15a (1) (e), "22% tax rate" is replaced by "basic rate."
34. in Article 15a (1), the words "and, at the same time, the correction of that error for the individual taxable transactions carried out shall be replaced by the words" and thereby reduced its tax obligations "and the words" as set out in Article 38a "shall be deleted.
35. in Article 15a (3), the words "with an error rate of 5%" shall be replaced by the words "with a wrong reduced rate" and the words "with a correct rate of 22% or 5%" shall be replaced by "with a correct basic rate or a reduced rate."
36. in Article 15a (4) (a), "22% tax rate" is replaced by "basic rate" and "5% tax rate" is replaced by "reduced rate";
37.In Article 15a (4) (b), the words "22% tax rate 'are replaced by the words" basic rate'.
38. in Paragraph 15a (4) (c), "5% tax rate" is replaced by "reduced rate."
39. in Paragraph 15a (4) (d), "22% tax rate" is replaced by "basic rate."
40. in Article 15a (4) (e), "5% tax rate" is replaced by "reduced rate."
(41) In Paragraph 15a (4), the words "and at the same time the correction of that error has the effect of reducing the tax liability, it cannot be corrected in any way" shall be replaced by "and thereby increase its tax liability, it cannot be corrected."
42. Article 16, including the title and notes 14), 14a), 14b) and 14c) shall read as follows:
Tax rates
(1) The standard rate applies to goods. For goods listed in Annex 1, which is an integral part of this Act, and for heat energy, a reduced rate is applied.
(2) For the correct classification of goods under the code number provided for in Annex 1 and Annex 3 to this Act, the customs authorities shall be responsible for the classification of goods.
(3) A reduced rate applies to the money referred to in Article 2a (2) (a) and to tobacco finances13a. For the money referred to in Paragraph 2a (2) (b), the standard rate applies.
(4) A reduced rate applies to services. In the case of services and works of a production character (13) listed in Annex 2, which forms an integral part of this Act, the basic rate shall be applied, unless otherwise provided for in this Act. Where the payer provides both the work of a production character listed in Annex 2 and the work of a production character not listed in this Annex as part of the taxable supply, the basic rate shall apply to the taxable supply provided. For services provided under a mandate contract (14), the tax rate applicable to taxable transactions which is carried out under a mandate contract shall apply. For services provided under a agency contract, 14a) broker14b) and 14c), the standard rate shall apply.
(5) In the case of unfinished construction and construction including construction and construction works classified under special Regulation (13) under Sections 45 and 46 (classification of construction works), the reduced rate applies, unless otherwise provided for in this Act.
(6) A reduced rate applies to the transfer and use of rights; the lease where the movable item is returned to the lessor after the lease is concluded, the standard rate shall apply. A reduced rate shall apply to the rental and lending of passenger cars for which the right to deduct pursuant to Paragraph 19 (4) is not claimed.
(7) In the case of financial lease contracts with subsequent purchase of the leased item, the same rate shall apply to goods or immovable property covered by this contract.
(8) A reduced rate shall be applied to the premium above the level of the input price excluding tax on contracts for the hire of passenger cars, followed by the purchase of the hired goods.
(9) For the rental of real estate, including parts of buildings, flats and non-residential premises, where the lease is not exempt under § 30, a reduced rate shall apply. The reduced rate applies to short-term rental of real estate including parts of buildings, flats and non-residential premises. For the purposes of this Act, short-term lease shall mean rental, including indoor equipment, for a maximum period of 48 hours continuously. The reduced rate shall also apply to the rental of electric meters, gas meters, water meters, heat meters and other similar integrated measuring equipment, unless otherwise provided for in this Law.
14) Sections 566 to 576 of the Commercial Code.
14a) § 577 to 590 of the Commercial Code.
14b) § 642 to 651 of the Commercial Code.
14c) Sections 652 to 672 of the Commercial Code. ';
43. In Paragraph 17 (4), the words "tax obligations" are replaced by the words "duty to apply the tax on output."
44. Paragraph 19 (2) reads as follows:
"(2) The payer shall be entitled to deduct the tax on the basis of a tax document entered in accordance with the special rule 16a) with all the statutory requirements which have been issued by the payer. Where the document on the basis of which the payer applies the right to deduct the tax does not contain all the formalities, the financial authority shall invite the tax authority to arrange for the payer who has carried out the taxable transactions within a specified period of time to complete the missing formalities. The right to deduct may be exercised at the earliest during the tax period during which taxable transactions were carried out and at the latest by the end of the calendar year following that in which taxable transactions were carried out, unless otherwise provided for in this Law. '
45. in Article 19 (4), the following footnote (16c) is inserted after the words "in the technical assessment":
"16c) § 33 of ČNR Act No. 586 / 1992 Coll., as amended."
Article 46 (19) (7) reads as follows:
"(7) Where a payer sells a passenger car which he has not exercised the right to deduct under paragraph 4, such sale shall not be subject to tax unless the sale price exceeds the entry price at a level including the tax on the original owner of the passenger car. Where the selling price exceeds that price, the sale is subject to tax and the taxable amount is determined in accordance with Paragraph 14 (14). The above procedure does not apply to payers buying used cars for resale. These taxpayers are obliged to apply tax pursuant to the provisions of Paragraph 14 (14). Where he sells repayable bottles for which he has not exercised the right to deduct under paragraph 4, such sales shall not be subject to tax. '
47. in Paragraph 19 (10), the words "passenger car" are replaced by the words "motor vehicles."
48. In the first sentence of Article 20 (1), the words "revenue and revenue 'are replaced by the words" revenue or revenue'; in the fourth sentence, the words "realised 'are inserted after the words" all'.
49. In the last sentence of Paragraph 20 (2), the word "stamps' is replaced by" stamp 'and the words "under Paragraph 26 (c)' are replaced by the words" under Paragraph 26 (e) '.
50. In the first sentence of Article 20 (6), the following words are inserted after the word "payer": "in the manner laid down in paragraphs 1 to 5."
51. in the second sentence of Paragraph 21 (1), the words "issued" shall be replaced by the words "received by the payer."
52. in Paragraph 21 (4), the words "paragraph 1" shall be replaced by "paragraphs 1 and 2."
53. Paragraph 26, including the title and notes No 18) and 19), reads as follows:
Postal services
The following postal services are exempt:
(a) transport of mail, 18)
(b) the collection of radio and television charges, 19)
(c) the provision of pensions and the collection of recurrent payments by the population;
(d) other postal services;
e) issue and sale of valid Czech postal prices and stamp stamps for nominal value.
18) Paragraph 1 of Decree No. 240 / 1949 Coll., implementing the Postal Act.
19) Act No. 252 / 1994 Coll., on Radio and Television Charges. '
54. in Paragraph 28 (2), the dot is replaced by a comma at the end of point (j) and the following point (k) is added:
"(k) the management of investment funds by investment firms in accordance with a specific regulation. (c)
25c) Act No. 248 / 1992 Coll., on Investment Companies and Investment Funds, as amended by Act No. 591 / 1992 Coll. '
55. In Paragraph 30 (4), the last sentence is deleted.
56. In Paragraph 37a, the present text becomes paragraph 1 and paragraphs 2 and 3 are added:
"(2) If an excessive deduction of tax arrears arises, the penalty shall be calculated (40e) from the beginning of the period referred to in paragraph 1. This periodic penalty payment shall not apply until the excess deduction has been repaid.
(3) The day of measurement shall be considered as the day of the overpayment due to the excess deduction. ';
57. In Paragraph 38a (2), the last sentence shall be deleted.
58. Paragraph 39 (2) shall be deleted.
59. In Paragraph 39 (4), "its turnover is zero 'is replaced by" its turnover does not exceed CZK 750 000'.
60. In Paragraph 39, paragraphs 3 and 4 are renumbered paragraphs 2 and 3.
(61) In Paragraph 43 (8), the words "22% tax rate" are replaced by the words "basic rate."
62. Paragraph 43 (9) reads as follows:
"(9) If the tax is refunded or recalculated and collected on account of new facts before it has been assessed or collected, 47e) the tax shall be refunded or measured and collected by the customs office. The refund or remeasurement and collection of the tax shall be indicated by the customs office on the original tax document and the payer shall be obliged to make a correction of the deduction as provided for in Section 21. '
63. In the first sentence of Paragraph 45 (2), the word "border 'is deleted and the second sentence is deleted.
64.The first sentence of Paragraph 45 (5) shall be deleted.
65. Paragraph 45 (6) reads as follows:
"(6) Tax for purchases of goods and for selected types of services is refunded
(a) diplomatic and special missions and consular offices of foreign States;
(b) international organisations;
(c) persons of other countries who are not resident in the country;
which enjoy privileges and immunities under the international treaties by which the Czech Republic is bound. 48) In order to ensure the principle of reciprocity, the Ministry of Finance, in agreement with the Ministry of Foreign Affairs, shall determine by the Decree the method of refund of the tax to those of other States and the maximum total amount of tax which may be refunded per calendar year. ';
66. In Paragraph 46 (1), at the end of the second sentence, the dot is replaced by a comma and the following words are added: "except for telecommunications services." The following sentence is inserted after the second sentence: "In the case of telecommunications services, telecommunications services provided abroad shall be considered to be services provided to persons domiciled or resident abroad who are entitled to provide telecommunications services. '.
67. In Paragraph 47 (1), the dot is deleted at the end of the paragraph and the following words are added: "and between two free customs warehouses or free customs zones."
68. In the last sentence of Paragraph 47 (3), the following is inserted after the words "except for catering ':" and accommodation' and after the words "regular and irregular ':" railway and'.
69. in Paragraph 47 (4), the words "pursuant to Sections 19, 20, 21 and 23" are replaced by the words "according to Sections 19 to 21."
70. In Article 47 (7), the following shall be inserted after the words "pursuant to paragraph 1 ':" and 3' and the words "the ordinary tax document referred to in paragraph 12 (2), where appropriate 'shall be deleted.
71. In the heading of Annex 1, "5% tax rate 'is replaced by" reduced rate'.
72. In Annex No 1, under the heading "382200 ', the word" only' is inserted before the word "reagent '. In item" 9027', the words "- for medical use only 'are deleted and under item" 90282000' are deleted.
73. In Annex 1, the entries are deleted:
"48025200 - Paper weighing 40 g / m2 or more but not more than 150 g / m2 - only Braille paper
48025300 - Paper weighing more than 150 g / m2 - only Braille paper
48026090 - Other - only Braille paper '.
74. In Annex 1, the following entries are added:
"05100010 - Glands and other organs for organotherapy purposes
06021010 - Unrooted cuttings and slips of vines
060220 - Trees, currants, bushes and bushes, whether or not grafted, of those species which bear edible fruit and nuts
06022010 - Grafted or spicy wine shrubs
06029941 - Seedlings and seeds of forest trees
4802 52 - Weighing 40 g / m2 or more but not more than 150 g / m2 - only Braille paper
4802 53 - Weighing more than 150 g / m2 - only Braille paper
4802 60 - Other paper - only Braille paper
48194000 - Only paper bags for steam and gas sterilisation "Lukasterik"
560110 - Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of cotton
84192000 - Medical, surgical or laboratory sterilisers
84211991 - Only blood and blood derivatives centrifuges
847120 - Only computers specially designed for the blind
90251191 - Medical thermometers only '.
75. in Annex No 1, entry:
"8471 9290 - Other - Braille printer for the blind" is replaced by:
"8471 9220 - Printers - Braille printer for the blind" and item
"8471 9990 - Other - only devices for creating tactile font (e.g. Braille) or embossed graphic characters and records for the blind 'is replaced by the following:
"8471 9980 - Other - only equipment specially designed for disabled persons'.
76. In Annex No 1, for the entry "90301090 ', the words" radon monitor RM 1' are replaced by the words "radon measurement and monitoring instruments'.
77. In the heading of Annex No 2, "22% tax rate 'is replaced by" basic rate'.
78. In Annex 2, the following entry is deleted:
"60.22 Taxis and services associated with the rental of passenger cars with service."
79. In Annex 2, under the heading "63 ', after the text:
"outside: 63.1. Handling, storage and services related thereto" shall include the following words: "63.2. Auxiliary transport services."
80. In Annex 2, in the provision "Works of a production character included in the GMP sections', the following entries are deleted:
"32 - Radio, television, communication equipment and apparatus; works of a manufacturing nature in the electrical industry; Repair of professional equipment
34 - Two-track motor vehicles, trailers and semi-trailers; work of a production nature in the transport vehicle industry
35 - Other transport equipment; related work of a production nature; corrections'.
81. The last paragraph of Annex 2 shall read as follows:
"Repair and maintenance covered by Sections 17, 18, 19, 20, 25, 28, 29, 31, 32, 33, 35, 36, 50, 52 and 72 outside:
- 33.10.92 repair and maintenance of medical and surgical equipment
- 52.71 shoe repair
- 52.74.13 - repair of glasses and wheelchairs only
- 33.20.92 - only repairs of products classified in heading 33.20.41 '.
82. In Annex 3, entry "841900
- Non-electric instantaneous or storage water heaters other '.
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Regulation Information
| Citation | Act No. 133 / 1995 Coll., amending and supplementing the Act of the Czech National Council No. 588 / 1992 Coll., on Value Added Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 25.07.1995 |
|---|---|
| Effective from | 01.01.1996 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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