Decree of the Ministry of Finance No. 220 / 1994 Coll.
Decree of the Ministry of Finance on the manner and extent of sale of selected goods at prices excluding value added tax and excise duties to certain persons
Valid
Order
Effective from 01.01.1995
Text versions:
01.01.1995
30.11.1994
220
DECLARATION
Ministry of Finance
of 1 November 1994
on the manner and extent of the sale of selected goods at prices excluding value added tax and excise duties to certain persons
The Ministry of Finance, in agreement with the Ministry of Foreign Affairs pursuant to § 45 paragraph 6 of the Act of the Czech National Council No. 588 / 1992 Coll., on Value Added Tax, as amended by Act No. 196 / 1993 Coll. and Act No. 321 / 1993 Coll., and pursuant to § 12 paragraph 3 of the Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes, as amended by Act No. 199 / 1993 Coll. and Act No. 325 / 1993 Coll., provides:
Scope
The sale of selected goods (hereinafter referred to as "sales of goods') at prices excluding value added tax and excise duties (hereinafter referred to as" taxes') to persons of other States enjoying privileges and immunities under the international treaties by which the Czech Republic is bound shall cover:
(a) diplomatic missions and consular posts (excluding consular offices held by a honorary consular officer) which are established in the Czech Republic,
(b) special missions which have their headquarters in the Czech Republic, international professional organisations operating in the Czech Republic in accordance with their status and the Secretariat's Office Conference on Security and Cooperation in Europe (hereinafter referred to as the Secretariat's Office), based in Prague,
(c) diplomatic representatives and consular officers (except for honorary consular officers, accredited in the Czech Republic if they are not nationals of the Czech Republic,
(d) the Head of the Special Mission and members of the diplomatic staff of the Special Mission;
(e) officials of an international expert organisation and officials of the Secretariat's Office, provided they have diplomatic status.
For the purposes of this decree, the United Nations shall also be considered an international professional organisation.
Method of selling goods at prices without taxes
(1) The sale of goods at prices without taxes to persons under Section 1 is carried out by specialised entities under the authority of the Ministry of Finance to sell goods at prices without taxes. The sale of fuel for passenger cars at tax-free prices is carried out using CCS payment cards.
(2) The sale of goods intended for the official use of persons under § 1 (a) and (b) may be made at prices without taxes only on the basis of a written order. This order must contain the following information:
(a) the type and quantity of goods,
(b) a declaration that the said goods will serve exclusively for official use;
(c) the official stamp and signature of the competent head of the diplomatic mission, consular post, special mission, secretariat of the international expert organisation or office of the Secretariat;
(d) the name of the person and the diplomatic card number of the person for whom the goods are collected.
(3) The specialised body shall verify the authenticity of the stamps and signatures on the order before selling the goods at prices without taxes.
(4) The sale of goods at non-tax prices intended for the personal use of persons referred to in § 1 (c) to (e) shall take place on presentation of their diplomatic card and the Identification Book issued for that purpose for natural persons, valid until the end of the current year. Individual sales of goods (excluding fuel for cars) at tax-free prices up to the limit laid down in Section 4 are recorded in the Identification Book.
(5) The model form for the cover page and the internal sheets of the Identification Book is set out in the Annex to this Order. The issue of identification books shall be provided by the Ministry of Finance and its distribution to individuals under § 1 (c) to (e).
Scope of sale of goods at prices without taxes for official use
(1) For the purposes of this Order, goods intended for the official use of persons referred to in Article 1 (a) and (b) shall be:
| Číselný kód SKP | Název zboží |
|---|---|
| 36.1 | Nábytek - pouze pro vybavení kanceláří a representačních místností |
| 30.01 | Kancelářské stroje a jejich díly |
| 30.02 | Počítače a jiné přístroje a zařízení na zpracování dat, jejich díly |
| 31.50.22 | Elektrické lampy stolní, kancelářské, stojací |
| 31.50.25 | Lustry a ostatní stropní nebo nástěnná svítidla |
| 32.20.2 | Elektrické přístroje pro drátovou telefonii nebo telegrafii |
| 32.3 | Televizní a rozhlasové přijímače, přístroje na záznam a reprodukci zvuku nebo obrazu a podobná zařízení, jejich díly |
| 33.40.3 | Fotografické přístroje, jejich díly |
| 33.50.14 | Nástěnné hodiny, malé kyvadlové hodiny s hodinkovým strojkem |
| 17.40.15 | Záclony, včetně draperií, vnitřní závěsy |
| 17.40.16 | Ostatní bytové textilie |
| 17.51 | Koberce a jiné podlahové textilní krytiny |
| 25.13.72 | Podlahové krytiny |
| 22.1 | Vydavatelské činnosti - pouze knihy, brožury, noviny, časopisy, zvukové nahrávky |
| 31.62.11 | Elektrické akustické nebo vizuální signalizační přístroje |
| 15.0 | Potravinářské výrobky, nápoje a pochutiny - pouze to |
| 16.0 | Tabákové výrobky - pouze to |
| 34.10.2 | |
| 23.20.11 | Motorový benzin - pouze pro |
| 23.20.16 | Ostatní střední ropné frakce - pouze motorová nafta pro |
Motor gasoline or diesel are used by the persons referred to in § 1 (a) and (b) by type of passenger cars registered and operated.
(2) Goods at non-tax prices intended for the official use of persons referred to in Articles 1 (a) and 1 (b) shall be provided on the basis of reciprocity without setting limits, unless otherwise provided in paragraph 1, with its content proportional to the effective performance of the functions of persons under Article 1 (a) and (b).
Scope of sale of goods at prices without taxes for personal use
(1) For the purposes of this Order, goods intended for personal use shall be considered to satisfy the private needs of persons referred to in § 1 (c) to (e), including their family members holding diplomatic cards.
(2) The number of cars for sale at prices net of value added tax is limited to the personal use of persons under § 1 (c) and (d) whose diplomatic mission or consular office is established in the Czech Republic and persons under § 1 (e) as follows:
| a) vedoucí diplomatické mise, vedoucí zvláštní mise, vedoucí konzulárního úřadu | - jeden automobil za 12 kalendářních měsíců |
| b) člen diplomatického personálu, konzulární úředník (s výjimkou vedoucího konzulárního úřadu) | - jeden automobil za tři roky |
| c) úředník mezinárodní odborné organizace, úředník kanceláře Sekretariátu | - jeden automobil za tři roky |
(3) Where family members holding a diplomatic card live with the persons referred to in paragraph 2 (a) to (c) during their diplomatic activities in the Czech Republic, the limit shall be increased by one passenger car per period per person concerned.
(4) For the sale of fuel for passenger cars for personal use referred to in paragraph 2, the following limits shall apply:
| Osoby | limit v litrech za měsíc na jeden automobil |
|---|---|
| a) vedoucí diplomatické mise, vedoucí zvláštní mise, vedoucí konzulárního úřadu | - 400 |
| b) člen diplomatického personálu, konzulární úředník (s výjimkou vedoucího) | - 300 |
| c) úředník mezinárodní odborné organizace, úředník kanceláře Sekretariátu | - 200 |
The unused fuel limit for passenger cars in the current month cannot be transferred to the next period.
(5) Other goods intended for personal use, with the exception of passenger cars and motor fuel for passenger cars, may be sold to diplomatic representatives and consular officers, including their family members, whose diplomatic mission and consular office is established in the Czech Republic, and persons referred to in § 1 (d) and (e), including their family members, at prices free of tax of their choice within the following limits in CZK:
| Osoby | limit v Kč za měsíc |
|---|---|
| a) vedoucí diplomatické mise, vedoucí zvláštní mise, vedoucí konzulárního úřadu | - 80 000 |
| b) člen diplomatického personálu, konzulární úředník (s výjimkou vedoucího) | - 60 000 |
| c) úředník mezinárodní odborné organizace, úředník kanceláře Sekretariátu, rodinný příslušník podle § 4 odst. 1 | - 20 000 |
Within these crown limits, the restriction on the sale of cigarettes of a maximum of 1000 pcs per person per month, spirits, liqueurs and other spirituous beverages (tariff subheading 2208) shall apply in a maximum aggregate quantity of 20 litres per person per month. Unspent monthly limits may not be transferred to a further period in all the cases referred to in this paragraph.
(6) Diplomatic representatives and consular officers whose diplomatic mission or consular office is not established in the Czech Republic may be sold other goods for personal use at prices without taxes only in quantities appropriate to their length of stay in the Czech Republic, up to a maximum of CZK 40 000 for 12 calendar months per person, of which a maximum of 1000 pcs of cigarettes and 20 litres of spirits, liqueurs and other spirituous beverages (tariff subheading 2208) in aggregate quantity.
Final provisions
(1) If cars purchased at prices net of value added tax are sold in the Czech Republic within three years, including after registration, their sale shall be subject to value added tax, which shall be paid by a person pursuant to Section 1 of the Finance Office for Prague 1. Passenger cars purchased at prices excluding value added tax and sold after three years following their registration shall not be subject to value added tax when sold. The period of three years shall be calculated from the date of the first registration of the car in the Czech Republic. The tax shall be calculated as the product of the rate of tax applicable at the time of acquisition and the basis of the tax, which shall be the price of the acquisition at the time of purchase with the specialised entity. When a passenger car is sold to another person in accordance with § 1 within three years of its registration, the value added tax on sales is not applied.
(2) The value added Dani is also not subject to the sale of a passenger car, provided that, for exceptional reasons confirmed by the Ministry of Foreign Affairs, a diplomatic activity in the Czech Republic is terminated before the expiry of three years following registration of the car.
(3) The sale of goods by non-specialised entities shall not qualify for sale of goods at prices without tax.
(4) Specialised entities selling goods at prices without taxes to persons under Section 1 shall keep such accounting and tax records in order to demonstrate to the tax administrator that the sale of goods at prices without taxes has taken place only to the extent laid down in this Decree.
(5) Specialised bodies which sell goods at prices without taxes to persons under Paragraph 1 of this Article shall continuously monitor compliance with the limits on the sale of goods for personal use.
(6) The Ministry of Finance shall withdraw the authorisation of specialised entities for the sale of goods at prices without taxes, provided that the limits laid down in this Decree or the sale of goods for official use are not complied with when selling goods for personal use, to the extent that it is disproportionate to ensure the effective performance of the functions of persons under Sections 1 (a) and 1 (b).
This Decree shall take effect on 1 January 1995.
Minister:
Ing. Coachman CSc. v. r.
Annex to Decree No. 220 / 1994 Coll.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 220 / 1994 Coll., on the manner and extent of sale of selected goods at prices excluding value added tax and excise duties to certain persons |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.11.1994 |
|---|---|
| Effective from | 01.01.1995 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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