Government Decree No. 228 / 2022 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
Valid
Regulation
Effective from 10.08.2022
Text versions:
10.08.2022
09.08.2022
228
GOVERNMENT REGULATION
of 20 July 2022
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
The Government orders pursuant to § 92f of Act No. 235 / 2004 Coll., on Value Added Tax, as amended by Act No. 360 / 2014 Coll. and Act No. 80 / 2019 Coll.:
Government Decree No. 361 / 2014 Coll., on determining the supply of goods or services for the application of the reverse charge scheme, as amended by Government Decree No. 155 / 2015 Coll., Government Decree No. 11 / 2016 Coll. and Government Decree No. 296 / 2016 Coll., is amended as follows:
1. in Article 2 (3) (b) (1), "8103 90 90" is replaced by "8103 99 90," "8106 00 90, 8107 90 00" is replaced by "8106 90 90," "8109 90 00" is replaced by "8109 91 00, 8109 99 00," after "8112 29 00," the numbers "8112 39 00, 8112 49 00," and "8112 59 00," the number "8112 69 90," is inserted. "
2. in Article 2 (3) (b) (2), "8112 92 10" is replaced by "8112 31 00";
3. in Paragraph 2 (3) (c), "8517 12 00" is replaced by "8517 13 00, 8517 14 00";
4. in Paragraph 2 (3) (f), "9504" is replaced by "9504 50 00."
5. In Article 2 (4), the words "as amended 'are replaced by the words" as in force on 1 January 2022'.
Efficacy
This Regulation shall enter into force on the day following that of its publication.
Prime Minister:
Prof. PhDr. Fiala, Ph.D., LL.M., v. r.
Minister of Finance:
Ing. Stanjura v. r.
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Regulation Information
| Citation | Government Regulation No. 228 / 2022 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 |
|---|---|
| Regulation Type | Regulation |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 09.08.2022 |
|---|---|
| Effective from | 10.08.2022 |
| Effective until | - |
| Status | Valid |
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