What is Act No. 196 / 2014 Coll.?

Act No. 196 / 2014 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended — Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended.

When it became Act No. 196 / 2014 Coll. effectiveness?

Act No. 196 / 2014 Coll. became effective 01.01.2015.

Is Act No. 196 / 2014 Coll. still valid?

Yes, Act No. 196 / 2014 Coll. is still valid and effective.

How many times was it Act No. 196 / 2014 Coll. amended?

Act No. 196 / 2014 Coll. has 4 time versions of the text.

Act No. 196 / 2014 Coll. - Act amending Act No. 235 / 2004 Coll., o...

196

THE LAW

of 27 August 2014

amending Act No 235 / 2004 Coll., on Value Added Tax, as amended

Parliament has decided on this law of the Czech Republic:

Čl. I

Amendment of the Value Added Tax Act

Act No. 235 / 2004 Coll., as amended by Act No. 635 / 2004 Coll., Act No. 669 / 2004 Coll., Act No. 124 / 2005 Coll., Act No. 215 / 2005 Coll., Act No. 217 / 2009 Coll., Act No. 120 / 2010 Coll., Act No. 172 / 2007 Coll., Act No. 302 / 2008 Coll., Act No. 87 / 2009 Coll., Act No. 281 / 2009 Coll., Act No. 296 / 2007 Coll., Act No. 124 / 2008 Coll., Act No. 126 / 2008 Coll.

1. At the end of footnote 1, the sentence "Council Directive 2013 / 61 / EU of 17 December 2013 amending Directives 2006 / 112 / EC and 2008 / 118 / EC as regards the French outermost regions, and in particular Mayotte, shall be added to the separate line. '

2. In Paragraph 3 (1) of the Introductory Part of the provision, the words "this Act 'are replaced by the words" value added tax'.

3. in Article 3 (1) (b):

"(b) a Member State of the territory of a Member State of the European Union, with the exception of its territory to which the Treaty on European Union and the Treaty on the Functioning of the European Union are not applicable,";

4. In Article 3 (1) (c), the words "the Czech Republic 'are replaced by the words" the Czech Republic'.

5. in Article 3 (1) (e), the words "the territory laid down by the relevant European Unionlegislation (1)" shall be replaced by the words "the summary of the territories of the Member States."

6. Paragraph 3 (2) reads as follows:

"(2) For the purposes of value added tax, the territory of a Member State of the European Union shall not be considered as:

(a) Mount Athos,

(b) the Canary Islands;

(c) the French territories referred to in Article 349 of the Treaty on the Functioning of the European Union;

(d) Ålands,

(e) the Channel Islands;

(f) the island of Heligoland,

(g) the territory of Büsingen;

(h) Ceuta,

(i) Melilla,

(j) Livigno,

(k) Campione d'Italia;

(l) the Italian waters of Lake Lugano. '

7. Paragraph 3 is deleted.

Paragraph 4 shall become paragraph 3.

8. In Article 3 (3), the words "this Act 'are replaced by the words" value added tax'.

9. in Article 4 (1) (i):

"(i) for a natural person:

1. resident address kept in the basic population register or other similar register, or address given by the natural person to the tax administrator, unless there is evidence that the address does not correspond to the facts,

2. the place where he usually resides, the place where the natural person usually lives because of personal or professional ties; where that person has professional ties in a country other than that in which he has personal ties, the place where the natural person usually resides shall be determined by personal ties;

3. the place of residence or the place where he usually resides; ';

10. In Article 6c (2), the words "or transactions to which the special scheme of one administrative place applies' shall be inserted after the words" provided '.

11. The following Section 6j is inserted after § 6i:

„§ 6j

The taxable person who is not a payer, with his head office or establishment in the country, who will provide the selected services under the special scheme of one administrative post, shall be identified by the person from the day following the date of notification of the decision by which that person is registered. ';

12. In Part One, Title II, the following is inserted after the title of Part 2:

„Oddíl 1

Determination of place of performance on delivery of goods'.

13. In Part One, Title II, the following is inserted after Section 8:

„Oddíl 2

Determination of the place of service '.

14. The following Section 9a is inserted after Section 9, including the title:

„§ 9a

Place of supply of services to a taxable person having his registered office or establishment in a third country

The place of performance for the supply of services to a taxable person who has his registered office or establishment in a third country and who is a payer, with the exception of the supply of services exempt from tax, shall be deemed to be the home country where:

(a) the place of performance is determined in accordance with Paragraph 9 (1) in a third country; and

(b) actual use or consumption occurs within the territory of the country. "

15. in Article 10d (2), the words "where the person has his registered office or place of residence" shall be replaced by the words "the recipient of the service designated in accordance with the directly applicable European Union provisions laying down measures for the implementation of the Directive on the common system of value added tax (7e)."

16. At the end of footnote 7e, the words "as amended 'are added.

17. in Article 10e, the words "non-taxable person" and the words "non-taxable person" shall be replaced by "persons."

18. In Section 10h, the words "non-taxable foreign persons' are replaced by the words" non-taxable persons to a third country '.

19. In Article 10h (1), the introductory part of the provision reads: "The place of performance for the supply of services to a non-taxable person shall be the place of the recipient of the service determined under the directly applicable European Union provisions laying down measures for the implementation of the Directive on the common system of value added tax (7e), where that place is in a third country and is a matter of concern."

20. in Article 10h (1), points (h) to (j) are deleted;

Point (k) shall be renumbered as point (h).

21. in Article 10h (1) (h), "j)" is replaced by "g)";

22. Paragraph 10h (2) is deleted and paragraph 1 is deleted.

23.

„§ 10i

Place of performance in the provision of telecommunications, broadcasting and electronically supplied services to non-taxable persons

(1) The place of performance for the supply of services to non-taxable persons shall be the place of the recipient of the service determined in accordance with the directly applicable provisions of the European Union laying down implementing measures for the Directive on the common system of value added tax (7e) as regards:

(a) telecommunications service;

(b) broadcasting services; or

(c) electronically supplied service.

(2) For the purposes of value added tax:

(a) telecommunications service services associated with the transmission, transmission or reception of signals, text documents, images, sounds or any information through cable, radio, optical or electromagnetic systems, including the relevant transmission or the right to use the capacity for such transmission, transmission or reception or access to information networks;

(b) a radio and television broadcasting service consisting of sound or audiovisual content such as radio or television programmes for simultaneous listening or monitoring on the basis of a programme composition provided to the public through communication networks by a media service provider under its editorial responsibility;

(c) an electronically supplied service shall be provided by a service provided through a public data network or electronic network, with the exception of communication only via an electronic address, and in particular:

1. web hosting,

2. the provision and updating of software;

3. the provision of images, texts or information or the making available of databases;

4. the provision of music, films or games, the provision of political, cultural, artistic, sports, scientific or entertainment programmes or events, with the exception of those which are radio and television broadcasting; or

5. provision of distance learning services.

24. § 10k shall be deleted, including the title.

25. In Part One, Title II, the following is inserted after Section 10i:

„Oddíl 3

Determination of place of performance on acquisition of goods from another Member State '.

26. In Part One, Title II, the following is inserted after Section 11:

„Oddíl 4

Determination of place of loading on importation of goods'.

27. In Paragraph 42, the following paragraph 9 is added:

"(9) The provision of a selected service with a place of supply in the country to which the special scheme of one administrative place applies shall be treated mutatis mutandis in accordance with paragraphs 1, 2, 4 and 5. The adjustment of the tax base and the amount of tax shall be made in the additional tax return for the tax period in which the tax obligation for the original taxable transactions arose. '

28. In Paragraph 43, the following paragraph 6 is added:

"(6) A taxable person who applies the special scheme of a single administrative place for the supply of the service selected with the place of performance in the country shall be entitled to apply the same procedure as provided for in paragraphs 1 to 4 when the tax is corrected. '

29. in Article 82a (1) (b):

"(b) have not carried out the supply of goods or services at the place of supply in the country, except:

1. transactions exempt under § 51, 66, 68 or 69;

2. the supply of goods or services in respect of which the person to whom those transactions have been granted has been obliged to pay VAT;

3. the performance referred to in Article 17 carried out as an intermediate person; or

4. the supply of services to which it has applied the special scheme of one administrative place. ';

30. In Article 82a, the following paragraph 13 is added:

"(13) A taxable person who is not domiciled in the country or an establishment is a payer and at the same time applies in another Member State a special scheme of one administrative place may not claim reimbursement of the input tax on transactions with the place of performance in the country relating to the provision of selected services to which the special scheme of one administrative place applies; that person may claim a deduction under this law in respect of such transactions. ';

31. in Article 83 (1) and (2):

"(1) The right to refund for taxable transactions with the place of supply in the domestic territory adopted by a foreign taxable person who does not have an establishment within the territory of the European Union may be exercised by the latter if, in the period for which he applies for the refund, he does not carry out transactions other than those:

(a) imports of goods;

(b) transactions exempt without right of deduction;

(c) performance pursuant to Paragraph 69;

(d) transactions for which the payer or the person for whom the transaction is made is liable; or

(e) the supply of services to which the special scheme of one administrative place applies.

(2) Paragraph 3, 10 and 11 shall not apply to the refund relating to the provision of a selected service for which a special scheme of one administrative place has been applied. ';

32. In Paragraph 88, the following paragraph 15 is added:

"(15) The provisions of this Act governing tax registration under a special scheme of one administrative place and the provisions relating thereto shall apply from 1 October 2014. '.

33. Article 88 shall be deleted, including the title.

34. In Part One, the title of Part 1, including the title, is inserted after the title of Title IV:

„Díl 1

General provisions on tax administration '.

35. in Article 93a (2), the words "except for a person registered under Article 88," shall be deleted;

36. After Paragraph 97, the following Section 97a is inserted:

„§ 97a

Voluntary registration of the identified person

The taxable person may lodge an application for registration where:

(a) it has its head office or establishment in the country;

(b) is not a payer; and

(c) provide selected services under a special scheme of one administrative post. ';

37.Paragraph 104 (3) reads as follows:

"(3) The tax administrator referred to in paragraph 1 or 2 shall not proceed where:

(a) the payer who was entitled to deduct the tax at a partial rate in accordance with Paragraph 72 (6) in the tax period in which the facts relevant for the determination of the tax belonged, has stated the facts relevant for determining the tax in the tax return for the incorrect tax period and the tax period to which they were due in another calendar year; or

(b) it is the provision of a selected service in the context of the application of a special scheme of one administrative place with a place of supply in the country. ';

38. In Paragraph 107a (1) of the Introductory Part of the provision, the words "not registered in the territory of the country under a special scheme of one administrative place and 'shall be inserted after the words" if'.

39. in Article 108 (1) (c) (1), the words "and Article 10k" shall be deleted;

40. in Paragraph 108 (1) (f):

"(f) the user who provides the selected services under a special mode of one administrative post,"

41. In Part One, Title IV, the following Part 2 is inserted after Part 1:

„Díl 2

Special scheme of one administrative place

Oddíl 1

Basic provisions

§ 110a

Preliminary provisions

(1) The special scheme of one administrative post is:

(a) a scheme outside the European Union; and

(b) the European Union regime.

(2) The special scheme of one administrative place may be used in the domestic territory by a taxable person who provides the service chosen and fulfils the conditions for the application of the special scheme of one administrative place.

(3) In the case of a special scheme of one administrative post, the Financial Office for the South Moravian Region shall be responsible locally.

(4) The provisions on jurisdiction of the Specialised Financial Office shall not apply in the case of a special scheme of one administrative post.

§ 110b

Definition of basic terms

(1) For the purposes of the special scheme of one administrative place:

(a) taxes on cash transactions administered under a special scheme of one administrative post; the revenue tax budget shall be regarded as a public budget,

(b) the service chosen by the service provided to a non-taxable person with a place of performance in the territory of the European Union,

1. telecommunications service,

2. broadcasting service,

3. electronically provided service,

(c) the State of consumption is the Member State in which the place of performance of the selected services is,

(d) the Member State of identification of the Member State in which the taxable person registers under a special scheme of one administrative post;

(e) a taxable person registered in the territory of the country under a special scheme of one administrative place by a user; the user is a tax entity.

(2) For the purposes of the special scheme of a single administrative place, the organisational part of the taxable person shall also be considered to be an establishment which may receive and benefit from services provided for the purpose of that establishment as it is sufficiently stable and has appropriate personnel and technical resources.

Oddíl 2

Common provisions on the administration of tax under a special scheme in the Czech Republic

§ 110c

Representation

Full power may be granted only to the extent that it is justified to represent in all acts, proceedings or other procedures under a special scheme of one administrative post.

§ 110d

Registration for the purposes of a special procedure of one administrative place

(1) A person who applies the special scheme of a single administrative place is required to keep a register containing details of the services provided in accordance with the directly applicable regulation of the European Union laying down measures for the implementation of the Directive on the common system of value added tax (7e).

(2) The information referred to in paragraph 1 shall be kept for a period of 10 years from the end of the calendar year in which the supply was made.

(3) The information referred to in paragraph 1 must be provided electronically at the request of the tax administrator or tax administrator of the relevant Member State of consumption.

§ 110e

Method of payment of tax

(1) The tax is paid to the tax administrator in euro.

(2) The tax shall be paid to the relevant account of the tax administrator denominated in euro by means of a cash transfer.

(3) The taxable person applying the special scheme of one administrative place in the country must indicate the tax to which the payment is intended and indicate the payment by the reference number of the relevant tax return.

§ 110f

Overcharge

(1) The tax administrator shall, under a special scheme of one administrative place, repay the refundable excess without application within 30 calendar days of the occurrence of the refundable excess.

(2) A refundable excess of less than EUR 4 shall not be refunded.

Oddíl 3

Administration of tax under the special scheme in the country of identification

Pododdíl 1

Application of a special scheme of one administrative place in the country

§ 110g

Conditions for the application of the scheme outside the European Union in the Czech Republic

Citation	Act No. 196 / 2014 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended
Regulation Type	Law
Author	-
Collection	Code of Laws

Date of Promulgation	12.09.2014
Effective from	01.01.2015
Effective until	-
Status	Valid

Act No. 196 / 2014 Coll.

Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended

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