Full text of Act No. 230 / 2000 Coll.
The full text of Act No. 588 / 1992 Coll., on Value Added Tax, as follows from the amendments made by Act No. 196 / 1993 Coll., Act No. 321 / 1993 Coll., Act No. 42 / 1994 Coll., Act No. 136 / 1994 Coll., Act No. 258 / 1994 Coll., Act No. 133 / 1995 Coll., Act No. 151 / 1997 Coll., Act No. 208 / 1997 Coll., Act No. 129 / 1999 Coll., Act No. 17 / 2000 Coll., Act No. 22 / 2000 Coll. and Act No. 100 / 2000 Coll.
Valid
Declared full text
Text versions:
01.08.2000
Contents
ČÁST PRVNÍ
§ 1
§ 2
§ 2a
§ 2b
§ 3
ČÁST DRUHÁ
HLAVA I
§ 4
§ 5
§ 6
HLAVA II
§ 7
§ 8
HLAVA III
§ 9
§ 10
§ 11
§ 12
§ 13
HLAVA IV
§ 14
§ 15
§ 15a
HLAVA V
§ 16
§ 17
§ 18
HLAVA VI
§ 19
§ 19a
§ 20
§ 21
§ 22
§ 23
§ 24
HLAVA VII
§ 25
§ 26
§ 27
§ 28
§ 29
§ 30
§ 31
§ 32
§ 33
§ 34
§ 35
§ 35a
ČÁST TŘETÍ
§ 36
§ 37
§ 37a
§ 38a
§ 39
§ 40
§ 41
ČÁST ČTVRTÁ
§ 42
§ 43
§ 44
§ 45
§ 45a
§ 45b
§ 45c
§ 45d
§ 45e
§ 45f
§ 45g
§ 46
§ 47
§ 48
ČÁST PÁTÁ
§ 49
§ 50
§ 51
§ 52
§ 53
§ 53a
§ 54
§ 55
§ 56
Čl. III
Čl. II
Čl. II
Čl. II
Čl. II
Čl. II
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230
PRESIDENT OF THE GOVERNMENT
Announces
The full text of Act No. 588 / 1992 Coll., on Value Added Tax, as follows from the amendments made by Act No. 196 / 1993 Coll., Act No. 321 / 1993 Coll., Act No. 42 / 1994 Coll., Act No. 136 / 1994 Coll., Act No. 258 / 1994 Coll., Act No. 133 / 1995 Coll., Act No. 151 / 1997 Coll., Act No. 208 / 1997 Coll., Act No. 129 / 1999 Coll., Act No. 17 / 2000 Coll., Act No. 22 / 2000 Coll. and Act No. 100 / 2000 Coll.
THE LAW
on value added tax
The Czech National Council decided on this law:
GENERAL PROVISIONS
Subject matter
This Act provides for value added tax (hereinafter referred to as "VAT ') which is subject to taxable domestic transactions, import goods and irregular international bus transport of persons carried out by a foreign operator in the country (hereinafter referred to as" occasional domestic bus transport').
Definition of basic terms
(1) For the purposes of this Act, taxable transactions are:
(a) the supply of goods and the transfer of immovable property in which the ownership or management right is changed;
(b) provision of services
1), even if it is an activity showing all the characteristics of the business, except that it is carried out by an entrepreneur, unless otherwise provided by law.
(2) For the purposes of this Act:
(a) goods of movable, thermal and electrical goods, gas and water; money and securities shall not be considered as goods unless otherwise provided for in this law;
(b) services all activities which are not the supply of goods or the transfer of real estate and the transfer or use of rights;
(c) in return for taxable transactions, for persons accounting in the double-entry system, or for taxable transactions, for persons accounting in the simple-entry system and for persons not treated as an entity; the transactions exempt under Paragraph 25 and the tax on the payer (the payer) are not included in the turnover,
(d) the input tax on the payer, which shall be applied against him as part of the price for the taxable transactions received by the other payer, or the tax to be charged on importation of the goods,
(e) output taxes which the payer is obliged to apply as part of the price for taxable transactions carried out by him;
(f) the deduction of input tax, adjusted where appropriate pursuant to Paragraph 20;
(g) it has a tax liability to increase the output tax above the deduction for the relevant tax period;
(h) by excessive deduction of the excess tax deduction over the output tax for the relevant tax period;
(i) the tax liability is liable to tax or excessive deduction;
(j) increasing the tax liability by increasing the own tax liability or reducing the excess deduction;
(k) a reduction in the tax liability or an increase in the excess deduction;
(l) by the tax administrator of the relevant territorial tax authority (2) (hereinafter referred to as the "financial authority"), with the exception of the importation of goods and occasional bus services within the country where the tax administrator is the customs office, unless otherwise provided by law,
(m) a road motor vehicle with a registered category of passenger car or M1 on its technical licence. If category registration is missing, this category is defined by a separate regulation,
(n) a used passenger car, the first acquisition of which could not claim deduction;
(o) proof of use of proof of use of goods or services for purposes other than business or personal consumption by the payer in accordance with Article 7 (2), unless otherwise provided by law,
(p) domestic territory of the Czech Republic, except free zones and free warehouses,
(q) by tax document the ordinary tax document referred to in Article 12 (2), the correction tax document referred to in Article 15a (2), the proof of use referred to in Article 12 (5), the repayment calendar referred to in Article 12 (8), the simplified tax document referred to in Article 12 (9), the tax credit and the tax bill referred to in Article 13, the written declaration referred to in Articles 43 (5) and 45 (3), the proof of payment referred to in Article 12 (7) and (11,
(r) the financial lease (financial leasing) of goods or immovable property in return for use if the parties agree in the contract to supply the goods or immovable property that the user is entitled or obliged to acquire the goods or property which is the subject of the contract, during or after the termination of the contract; the financial lease is not a repayment sale,
(s) the basic rate of tax of 22%;
(t) a reduced rate of tax of 5%;
(u) mail-order sales of goods where the seller sends the goods to the buyer for delivery, with the exception of sales under the sales contract under the Commercial Code;
(v) import of goods entering the domestic territory;
(w) export of goods exit from the country,
(x) the main activities of entities that are not set up or set up for business purposes, the activities to which they have been set up or set up;
(y) by way of repayment, the supply of goods or the transfer of real estate in which the purchase price is paid in instalments after the acquisition of ownership of the goods or real estate to the purchaser;
(z) both the hire of the property and the hire of the property, unless otherwise provided by this law,
(aa) organizational component of the organisational component of a foreign person, located in the Czech Republic for business purposes, 2d)
(ab) the commercial property is the sum of the assets belonging to the taxable person and the assets are or are to be charged or, where applicable, registered in accordance with Paragraph 11;
(ac) property created by its own activity tangible and intangible assets, including stocks valued at its own costs under special legislation, 3c)
(ad) construction of all construction works as a result of construction activities, forming a spatial integrated or at least technically separate part of the construction together with its components; include equipment and objects firmly linked to the construction work, including apartments and non-residential premises,
(ae) the unfinished construction of the building for which the approval decision has not yet been issued and the construction for which amendments requiring a building permit have been made pursuant to a specific legislation, 2f) for which no approval decision has been issued; equipment and structures which do not require a building permit or a declaration under a special legislation shall not be considered as unfinished construction; (2g) such equipment and structures shall always be considered as building pursuant to (ad);
(af) the housebuilding of the new building and, where appropriate, the housebuilding, which is carried out after its technical evaluation, the price of which is higher than 30% of the remaining cost of the construction at the date of the opening of the construction procedure,
(ag) by a bank, a person who may operate under special legislation within the country. 2h)
Definition of the concept of money
(1) For the purposes of this Act, money means valid banknotes, statuses and coins of the Czech or foreign currency. Banknotes, statuses and coins which have ceased to be valid but may be exchanged as valid banknotes, statuses and coins shall be considered valid.
(2) They shall also be regarded as goods for the purposes of this Act:
(a) banknotes and coins of the Czech currency at the time of delivery by the manufacturer of the Czech National Bank or at the time of import by the Czech National Bank;
(b) banknotes, statuses and coins of the Czech or foreign currency sold for collector's purposes at prices higher than their nominal value or their conversion into Czech currency according to the exchange rate declared by the Czech National Bank;
(c) materialised securities at the time of delivery by the manufacturer to the issuer or on importation by the issuer.
Place of performance
(1) The place of supply is when the goods are delivered
(a) the place where the goods are located at the time when the transport or dispatch of the goods begins to take place when the supply of the goods is linked to the transport or dispatch of the goods; it does not matter who carries out the transport or dispatch of the goods,
(b) the place where the goods are installed or assembled when the supply of the goods is linked to their installation or installation;
(c) the place where the goods are located at the time when the delivery takes place where the supply of the goods is effected without transport or dispatch.
(2) The place of filling when the construction is transferred is the place where the construction is located.
(3) The place of performance in the provision of services is:
(a) the place where the legal entity providing the service has its registered office, unless it has its registered office in the territory of the country, the establishment in which the service is provided, unless otherwise provided for by that law;
(b) the place where the natural person providing the service has an establishment, unless he has an establishment, residence or, where appropriate, the place where he usually resides, unless otherwise provided for in that law;
(c) the place where the property is located in the provision of services relating to real estate, including services of real estate agencies, valuers and services of architects and building supervision;
(d) the place where the transport begins to take place in the provision of transport services, unless otherwise provided for by this law;
(e) the place where such services are actually provided, when providing services related to cultural, artistic, sports, scientific, educational, entertainment and similar activities, including the brokering and organisation of such activities and ancillary services, accommodation services, public catering services, guide services, advisory services, financial services, insurance, commercial and brokering services, legal, information and translation services and educational activities.
Persons liable to pay tax
(1) The persons liable to pay the tax are, in the domestic territory, the persons in favour of whom taxable transactions are carried out and, on importation of the goods of the person to whom the goods are to be released, unless otherwise provided by law.
(2) In the case of occasional domestic bus transport, a foreign operator is obliged to pay tax.
APPLICATION OF TAX FOR TAXABLE IMPLEMENTATION IN THE TERM
TAXATION BODIES
Persons subject to tax
The taxable persons are natural and legal persons who do business in the territory of the country, or carry out activities showing all the characteristics of the business, except that they are carried out by an entrepreneur. The taxable persons are not persons who carry out only taxable transactions exempt under § 25.
Payers
(1) The taxpayers are taxable persons whose turnover for the nearest three preceding calendar months exceeds CZK 750 000, from the first day of the second month following the month in which they exceeded the specified turnover. These persons shall be required to submit a registration in accordance with the Tax and Charges Management Act by the 20th day of the calendar month following the month in which they exceeded the specified turnover.
(2) The payers are also taxable persons whose individual turnover does not exceed the amount referred to in paragraph 1 in the case of persons who carry out taxable transactions jointly under a grouping contract (3) or other similar contracts, and where the total turnover of such persons within and outside the grouping exceeds the amount referred to in paragraph 1. Such persons shall be required to submit an application for registration individually within the time limits referred to in paragraph 1 and shall become payers from the first day of the second month following that in which they have exceeded the specified turnover. Where a taxable person who is not a payer enters into a contract for an association or other similar contract with a payer, he shall be required to submit an application for registration on the date of conclusion of the contract and shall become a payer on that date. Persons subject to tax who are jointly engaged under a contract of association or other similar contracts and are not payers shall be required to submit an application for registration at the effective date indicated on the registration certificate of the participant of the association first registered as a payer and shall become payers from that date.
(3) The taxable persons whose turnover does not exceed the amount referred to in paragraph 1 shall be the payers from the effective date indicated on the registration certificate. Such persons may submit an application for a payer's registration at any time.
(4) No earlier than one year after the date of effectiveness indicated on the registration certificate, payers may apply for cancellation of the registration if their turnover for the next three consecutive months did not exceed CZK 750,000 and, at the same time, CZK 3 000 000 for the next 12 consecutive months, unless this law provides otherwise. A payer who ceases to be a taxable person may request the cancellation of the registration. The payers referred to in paragraph 2 may, under the conditions laid down in the sentence of the first sentence, apply for cancellation of the registration individually only on withdrawal or exclusion from the association. Upon dissolution of the association, all participants in the association may request the cancellation of registration only after the settlement of the assets in the association. For the purposes of cancelling the registration, the turnover of the participant of the association shall be the sum of its turnover from taxable transactions outside the association and the share of the turnover of the association attributable to that association. The share of turnover attributable to the participant in the grouping shall be determined according to the contract, otherwise equally.
(5) In the event of a cancellation of a registration, the payer shall be obliged to pay the tax on the commercial property of the registered person or to be registered on the date of cancellation of the registration for which he has applied the deduction of the tax or, where applicable, the deduction of the turnover tax or import tax or which he has acquired at prices net of tax or turnover tax. This obligation shall also apply to imported goods which the payer uses under a lease contract and which have been released for free circulation and which are not part of the payer's business assets at the date of cancellation of the registration, on the basis of a price established under a specific law. 10a) When determining the tax on the payer, he shall, in respect of the commercial property for which he has applied the deduction pursuant to Paragraph 19a (1), proceed by paying the tax on the residual price of the tangible and intangible assets acquired under the special legislation, 3b) on the price of tangible and intangible investments purchased, 3c) on the residual price of the small and intangible assets acquired under the special legislature3c) and on the price of stocks acquired under the special legislation. 3c) In the case of commercial assets for which he has applied the deduction of tax pursuant to Paragraph 19a (3), he shall pay the tax on the residual price of tangible and intangible assets acquired under the special legislation, 3b) on the price of tangible and intangible investments purchased, 3c) on the residual price of small and intangible assets acquired under the special legislature3c) and on the price of stocks acquired under the special legislation, 3c) which shall be adjusted by a coefficient in accordance with § 20. This amount will be reduced by the input tax in the tax return for the last tax period. This provision shall not apply to commercial property created by its own activity, to passenger cars acquired from a person who is not a payer, and to constructions where the cancellation of registration takes place five years after their approval or acquisition.
(6) If the registration is cancelled as a result of the death of the payer, his successor shall be liable for the tax referred to in paragraph 5. This shall not apply if the person authorised under special legislation 3e) continues to do business after the deceased and is a taxpayer or submits an application for registration of the payer within 20 days of the date of death of the payer. The tax administrator shall register the person on the date following the date of death of the payer. At the date of issue of the property to the heir or, where applicable, to the estate manager, who will not continue the business of the deceased payer, the person entitled under the special legislation, 3e) who continued after the deceased payer in the business, shall be liable to pay the tax on the property issued in accordance with paragraph 5. This obligation shall not apply to the case where the property is issued to the heir or, where applicable, to the estate administrator, who shall continue the business and shall be a payer at the same time or submit an application for registration of the payer within 20 days of the date of issue of the property to the heir or, where appropriate, to the estate administrator. The tax administrator shall register that person on the date following the date of issue of the property to the heir or, where applicable, to the inheritance administrator. Similarly, in the event of the death of a payer operating under § 2 (2) (c) and (d) of the Commercial Code.
(7) Where a taxable person becomes a payer, he shall be entitled to claim the deduction of the property registered on the effective date indicated on the registration certificate in the manner set out in paragraphs 19 to 22. The deduction may be applied only to commercial property acquired not earlier than 12 months before the effective date indicated on the registration certificate. The condition for applying the deduction shall be the tax documents or documents issued by the payer containing the price including the tax. The entitlement shall be applied in the tax return for the first tax period after the effective date indicated on the registration certificate and the amount of the tax shall be calculated in the manner set out in Paragraph 17 (3). The provisions of this paragraph shall not apply to commercial property created by its own activity. The deduction shall be applied to the residual price of tangible and intangible property acquired, established under the special legislation, 3b) to the price of tangible and intangible investments acquired, 3c) to the residual price of small and intangible assets acquired under the special legislature3c) and to the price of stocks purchased under the special legislation. 3c) In the case of tangible and intangible assets acquired by the transfer, the taxable amount shall be the price which, at the time of its transfer, was the taxable amount of the depositor, minus the amount corresponding to the depreciation under the special legislation. 3f)
(8) The payers are also taxable persons who acquire property under a privatisation decision under a special law, 3a) from the date of acquisition of the property. These persons shall be required to submit an application for registration no later than 20 days after the date of acquisition of the property.
(9) For the conversion of a company or a cooperative that was a payer into another form of a company or cooperative, or for the merger or merger with another company or cooperative, or for the division of a company or cooperative, all taxable persons to whom the assets of the company or cooperative which have not been liquidated under the special law, 3d shall become payees from the date on which the new company or cooperative is registered. These persons are required to submit an application for registration within 20 days of the date of registration in the Commercial Register. The cancellation of a company or cooperative without liquidation shall not be regarded as cancellation within the meaning of paragraph 5 with an obligation to pay tax. Similarly, if:
(a) a natural person who is a payer shall cease his business in the way that he places his entire business assets in a legal person who is immediately continuing that activity and whose sole founder;
(b) the legal person who is a payer is dissolved, established by a single natural person, and, in the activity of the deceased legal person, that natural person continues as an entrepreneur;
(c) the conversion, merger, merger or division of a State enterprise or entity which is not set up or set up for business purposes, if the payers are.
(10) The debtors referred to in paragraphs 6, 8 and 9 may apply for cancellation of the registration not earlier than three months after the date on which they became debtors pursuant to paragraph 6, 8 or 9, provided that their turnover does not exceed CZK 750 000 for those three months. When the registration is revoked, the taxpayers shall be liable for the tax referred to in paragraph 5.
Persons having a special relationship with the payer
(1) For the purposes of this Act, persons having a special relationship with the payer shall be regarded as:
(a) persons who are economically, personnel or otherwise associated with the payer;
(b) persons who are in employment law (4) or any other analogous relationship with the payer;
(c) persons who deal with the payer jointly under a grouping contract (3) or other similar contracts.
(2) Economic or personal persons shall be understood as being involved, directly or indirectly, in the management, control or property of the other person, or in the management, control or property of the same legal or natural person directly or indirectly involved in the management, control or property of both persons or of a natural person close to them. 5) Other related persons are those who have established a business relationship to reduce the tax liability of one of them. Participation in control or capital shall mean ownership of more than 25% of shares in the capital or voting rights.
SUBJECT MATTER OF TAX
Subject matter
(1) The subject of the tax shall be all taxable transactions for consideration and without payment, including non-monetary transactions within the territory of the country, unless otherwise provided for in this law.
(2) For the purposes of this Act, taxable transactions shall also be:
(a) the use of goods, services, construction and unfinished buildings for which a deduction has been made or which have been obtained without tax by a payer for purposes not related to his business, and the use of transactions created by the payer's own activity for purposes not related to his business;
(b) the use of a passenger car and refundable bottles of own production in cases where the payer is not entitled to deduct pursuant to Paragraph 19 (4);
(c) a technical assessment of the motor vehicle for which the right to deduct has been claimed or which has been lawfully purchased at a price excluding turnover tax resulting in a passenger car not entitled to deduct pursuant to Paragraph 19 (4);
(d) technical valuation16c) the hired assets carried out by the lessee with whom the deduction has been applied or obtained without tax;
(e) the disposal for personal use of assets for which a deduction has been made or which have been acquired without tax on the property of a payer who is a natural person, unless otherwise provided for in this law,
(f) the use of a passenger car purchased by a payer for resale, including in the case of his purchase by way of a financial lease, where the payer is not entitled to deduct pursuant to Paragraph 19 (4);
(g) the transfer of services provided by a payer with a place of performance outside the territory of the country and which are accounted for at a price higher than the cost;
(h) the supply of foreign goods (3g) under customs arrangements in which no tax duty has been imposed if it is sold at a price higher than the purchase price, or if its price determined under the special legislation10a) exceeds its cost.
3. (e) it is taxable only if, from the date of the approval or acquisition of the construction or its transfer to commercial property until the date of the taxable performance referred to in Article 9 (1) (k), no more than 5 years have elapsed. The technical assessment of the acquired tangible assets referred to in paragraph 2 (d) shall be taxable only if, from the date of its implementation, in the case of construction from the date of approval, if the construction is subject to approval, the date of its transfer to the lessor or the date of termination of the lease has not been more than 5 years.
(4) The transfer of an asset in a non-monetary form shall be considered to be a taxable transaction only when the transfer of a person who is not a payer is made where the depositor, when the asset is acquired, has applied a deduction of the tax or, where appropriate, a deduction of the turnover tax or import tax or has been obtained without or without the turnover tax.
(5) Issue of a settlement interest (5a) in a non-monetary form or a share in a liquidation balances (5b) in a non-monetary form shall be considered to be a taxable transaction only if the deduction of the tax or, where applicable, the deduction of the turnover tax or of the import tax or have been obtained without or without the turnover tax.
(6) For entities which are not established or set up for business purposes, activities carried out in the context of their main activity shall be regarded as taxable transactions.
(7) Repairs of chartered tangible assets by the lessee in excess of the usual maintenance shall be regarded as taxable transactions. Maintenance, the extent of which is specified in the lease agreement and which is linked to daily use without which the property cannot be used for the purposes specified in the lease contract, shall be considered as usual.
Non-taxable transactions
The taxable filling is not
(a) the supply of foreign goods (3g) under schemes where no duty has yet been imposed, except in the cases provided for in Article 7 (2) (h);
(b) the issue or provision of assets in non-cash form as compensation under Act No. 229 / 1991 Coll., as amended, or under Act No. 42 / 1992 Coll., as amended,
(c) free of charge provision of an advertising or promotional article which is accompanied by the commercial name or trade mark of the supplier of that article, the purchase price of which does not exceed CZK 200, except for goods subject to excise duty,
(d) the sale and lease of assets which are not part of the business of the payer who is a natural person, with the exception of the lease of assets;
(e) the supply of a passenger car the acquisition of which has not claimed the right to deduct pursuant to Paragraph 19 (4) where:
1. on sale, the selling price does not exceed the entry price, including tax;
2. in the case of free delivery, the price established under the special legislature10a) does not exceed the entry price including the tax; or
3. on delivery in the form of a financial lease, the replacement purchase price (3c) does not exceed the entry price including tax;
(f) the supply of a passenger car purchased in the form of a financial lease where:
1. on sale, the selling price does not exceed the entry price, including the tax, of the owner from whom the passenger car was purchased;
2. on delivery free of charge, the price established under the special legislature10a) does not exceed the entry price, including the tax, of the owner from whom the passenger car was purchased; or
3. on delivery in the form of a financial lease, the replacement purchase price (3c) does not exceed the entry price including tax;
(g) the supply of a passenger car purchased from a person who is not a payer, unless otherwise provided for by this law, or from a person for whom its sale was not taxable, or the sale of a passenger car by a tax payer who acquired it before the date of registration pursuant to Article 5, provided that:
1. on sale, the selling price does not exceed the entry price, including tax;
2. in the case of free delivery, the price established under the special legislature10a) does not exceed the entry price including the tax; or
3. on delivery in the form of a financial lease, the replacement purchase price (3c) does not exceed the entry price including tax;
(h) the exclusion of a person's car from the commercial property of a payer who is a natural person into personal use if it was acquired from a person who is not a payer, or if it was acquired from a person for whom the sale was not taxable, or was acquired before the date of registration of the payer;
(i) the supply of refundable bottles, the purchase of which has not claimed the right to deduct pursuant to Paragraph 19 (4) or have been acquired without tax;
(j) the free payment of taxable transactions on the acquisition of which the right to deduct pursuant to Paragraph 19 (10) has not been claimed, or which have been acquired for the purposes of representation16b) excluding tax,
(k) transfer of a business share, 5e) transfer of membership of a cooperative, 5f)
(l) transfer of the claim, unless otherwise provided for in that law,
(m) temporary assignment of a staff member to another person under special legislation, 5h)
(n) a free transfer of the right of ownership of the movable item carried out when the loan is granted by the bank and takes place between the entity to which the loan is granted and that bank; a free transfer of ownership of the same movable item between the bank and the entity to which the loan was granted shall also be assessed after repayment of the loan.
GRANTING OF TAXABLE IMPLEMENTATION, TAXATION OBLIGATIONS AND EXISTING TAXABLE DOCUMENTS
Implementation of taxable transactions
(1) Taxable transactions are considered to have taken place
(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 in this law;
(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 charged;
(c) on mail-order sales of goods on the date of receipt of the payment by the seller;
(d) on the transfer of construction, unfinished construction or land on the date on which the decision on the legal effects of the contribution to the property register is received and, if the change in ownership or management law is not registered, the date on which the change in ownership or right of management is registered (6a) or the date of payment, whichever is earlier, unless otherwise provided for in this law,
(e) in the case of the provision of services on the date on which they are provided or paid, the earlier date;
(f) in the event of taxable transactions carried out under a contract for a work or part thereof, by the payment or acceptance of the work and by the transfer of the work, on a date earlier than that;
(g) on the supply of heat and electricity, gas and water and, in the case of telecommunications services, on the date of deduction from the measuring equipment and, where applicable, on the date of actual detection of consumption, provided that it is established by the relevant technical and operational rules of the supplier of the said media;
(h) when the services, electricity, heat, gas or water referred to in Article 14 (13) are overaccounted for by the date on which the amount of the annual amount or the payment is determined, by the earlier date;
(i) the transfer or use of rights on the date specified in the contract involving the transfer or use of rights; where the method of fixing the price is agreed and on the date on which the transfer or use of the rights takes place, the amount shall not be known on the date of payment;
(j) in the case of taxable transactions carried out without payment on the date specified in the contract or in the takeover or, where applicable, by the earlier date;
(k) in the case of taxable transactions carried out for purposes not related to the business of the payer pursuant to Article 7 (2) (a), on the date of use of goods, services, construction or unfinished construction;
(l) when using a passenger car, its own production, in cases where the payer is not entitled to deduct pursuant to Paragraph 19 (4), the date of the transfer to the tangible capital goods or, where appropriate, the date on which the transfer was to take place;
(m) when using refundable bottles of own production where the payer is not entitled to deduct pursuant to Paragraph 19 (4), on the date of transfer to the stock register,
(n) when using a motor vehicle for which a right to deduct has been claimed or which has been lawfully purchased at a price net of turnover tax, for a technical assessment resulting in a passenger car not entitled to deduct pursuant to Paragraph 19 (4), on the date of approval of the technical competence by the transport inspector of the Police of the Czech Republic,
(o) the provision of a combination of services consisting of the organisation of tourist tours or the organisation of exhibitions, markets and congresses, the date on which the last service or payment was provided, and the earlier date; in the case of a combination, the transfer of purchased services and the date on which the last service is provided shall be preceded by the date on which the total amount of the annual amounts for those services is established, the date on which the total amount of the annual amounts charged or the payment of each annual amount is established, whichever is the earlier;
(p) in the case of a technical evaluation of the acquired tangible property by the lessee [Paragraph 7 (2) (d)] on the date of termination of the lease or the date of payment of the technical evaluation by the owner of the hired tangible property, by the earlier date;
(q) in the event of the removal of assets from the property of the payer for his personal use [Paragraph 7 (2) (e)], on the date of disposal,
(r) when using a passenger car purchased by a payer for resale [Paragraph 7 (2) (f)] on the date on which the payer began to use the passenger car for purposes where he is not entitled to deduct the tax;
(s) on the transfer of an asset deposit in a non-monetary form (Section 7 (4)) on the date on which the ownership right of the deposit is transferred or, where applicable, other rights to such a deposit, except in the case of construction where the procedure referred to in (d) is followed;
(t) on the issue of a share of the settlement or of a share of the balance of liquidation (Section 7 (5)) on the date on which the property right is transferred or, where applicable, other rights in respect of the property issued, except in the case of construction where the procedure referred to in (d) is followed;
(u) on the repair of the acquired tangible property (§ 7 (7)) on the date of the repair;
(v) on the sale of an undertaking or part thereof, if not for taxable transactions exempt under Paragraph 35, on the date on which the contract is effective; (b) where both the sale and the ownership of the construction are transferred, the transfer of ownership to the construction shall be regarded as a separate taxable transaction which shall be deemed to have taken place on the date referred to in (d);
(w) in other cases on the date of payment.
(2) Taxable transactions made by means of vending machines or, where appropriate, other similar instruments put into operation by coins, banknotes, stamps or other means of payment replacing money, and where the payment for taxable transactions is made by means of means of payment replacing money, shall be deemed to have taken place on the date on which the payer takes out the money or means of payment replacing money from the instrument or in any other way establishing the amount of turnover.
(3) In the case of partial transactions, each partial transaction shall be considered as a separate taxable transaction. Workshop performance means taxable transactions which, according to the lease contract, 7) financial lease contracts, 8) or other similar contracts are carried out in the agreed extent and within the agreed time limits and are not the total taxable transactions on which the contract in force is negotiated. In the case of taxable transactions where partial transactions are made under a contract during the tax period, taxable transactions shall be deemed to have taken place on the date specified in the contract. Even in the case of partial transactions carried out under a work contract, the payer may consider taxable transactions to be carried out on the date referred to in paragraph 1 (f). In the case of lease contracts, taxable transactions shall be deemed to have taken place no later than the last day of each calendar year.
(4) In the case of taxable transactions where, during the tax period, a repeated performance contract is granted, taxable transactions shall be deemed to have been carried out no later than the last day of the tax period. Repeated performance means the execution of taxable transactions within the agreed time limits, the performance of which is the same goods, service or transfer and the use of law under this contract.
(5) The payment of the advance shall not be considered to be a taxable event.
Obligation to apply the output tax
(1) The obligation to apply the tax on output arises on the date on which taxable transactions are carried out, unless otherwise provided by law.
(2) Where the payer has carried out taxable transactions exempt under Paragraph 25, 46 and 47 or subject to a reduced rate and has issued a tax document with an incorrectly higher tax rate for such taxable transactions, the obligation to apply the tax on output shall arise at the rate of the difference between the tax on the tax document and the tax on output for the taxable transactions carried out, on the date of issue of the tax document.
(3) The tax on output shall be entered by the payer in the tax return for the tax period in which the taxable transaction took place.
Record keeping for tax purposes
(1) The payer is required to keep records of the taxable transactions received and carried out and to register separately the tax documents received and issued, the simplified tax documents, the tax credits and the bills of credit, the tax correction documents, the documents for the correction of the taxable amount referred to in Article 15 (5), the documents for use and the certified forms for the export of goods referred to in Article 45e. The taxable transactions received shall be recorded on a taxable basis, broken down into transactions on imports and domestic transactions by tax rate and broken down into transactions with a right to deduct, without right to deduct or to transactions for which it is obliged to shorten the right to deduct, including the determination of a proportion of the deduction, and records of adjustments to the deduction. The taxable transactions carried out must be recorded on a tax-exempt basis in accordance with Paragraph 25, on export and domestic transactions broken down by tax rate and on a non-taxable basis. The export performance shall be recorded broken down into the export of goods which change ownership of the goods and the export of goods which do not change ownership of the goods. A payer that is not an entity is required to keep a record of the assets it uses for business. The tax authority may, under specific legislation8a), impose additional tax records.
(2) The payer is obliged to keep records of all sales for taxable transactions carried out, broken down by tax rate and exempt transactions for each tax period.
(3) Paying agents who work together under a contract for associations or other similar contracts are required to keep the records referred to in paragraphs 1 and 2 separately for the whole association. The register shall be kept by a designated participant in the association.
Issue of tax documents, documents of use and their content
(1) The payer shall draw up, for each taxable transaction for another payer, a normal tax document, in the case of taxable transactions pursuant to Article 7 (2), a proof of use, at the earliest on the date on which the taxable transaction is carried out and no later than 15 days after that date, unless otherwise provided for in this law. The price and tax data are shown in Czech currency on the tax documents. A document issued before a taxable transaction is carried out shall not be a tax document, except for the repayment schedule referred to in paragraph 8. The payer is not obliged to issue a tax document for taxable transactions exempt under § 25.
(2) The ordinary tax document must contain:
(a) the business name, registered office or place of business, or place of residence or place of business of the payer carrying out taxable transactions;
Contents
ČÁST PRVNÍ
§ 1
§ 2
§ 2a
§ 2b
§ 3
ČÁST DRUHÁ
HLAVA I
§ 4
§ 5
§ 6
HLAVA II
§ 7
§ 8
HLAVA III
§ 9
§ 10
§ 11
§ 12
§ 13
HLAVA IV
§ 14
§ 15
§ 15a
HLAVA V
§ 16
§ 17
§ 18
HLAVA VI
§ 19
§ 19a
§ 20
§ 21
§ 22
§ 23
§ 24
HLAVA VII
§ 25
§ 26
§ 27
§ 28
§ 29
§ 30
§ 31
§ 32
§ 33
§ 34
§ 35
§ 35a
ČÁST TŘETÍ
§ 36
§ 37
§ 37a
§ 38a
§ 39
§ 40
§ 41
ČÁST ČTVRTÁ
§ 42
§ 43
§ 44
§ 45
§ 45a
§ 45b
§ 45c
§ 45d
§ 45e
§ 45f
§ 45g
§ 46
§ 47
§ 48
ČÁST PÁTÁ
§ 49
§ 50
§ 51
§ 52
§ 53
§ 53a
§ 54
§ 55
§ 56
Čl. III
Čl. II
Čl. II
Čl. II
Čl. II
Čl. II
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Regulation Information
| Citation | The full text of Act No. 230 / 2000 Coll., Act No. 588 / 1992 Coll., on Value Added Tax, as follows from the amendments made by Act No. 196 / 1993 Coll., Act No. 321 / 1993 Coll., Act No. 42 / 1994 Coll., Act No. 136 / 1994 Coll., Act No. 258 / 1994 Coll., Act No. 133 / 1995 Coll., Act No. 151 / 1997 Coll., Act No. 208 / 1997 Coll., Act No. 129 / 1999 Coll., Act No. 17 / 2000 Coll., Act No. 22 / 2000 Coll. |
|---|---|
| Regulation Type | Declared full text |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.08.2000 |
|---|---|
| Effective from | - |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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