What is Act No. 235 / 2004 Coll.?

Act No. 235 / 2004 Coll., on Value Added Tax — Value Added Tax Act.

When it became Act No. 235 / 2004 Coll. effectiveness?

Act No. 235 / 2004 Coll. became effective 01.05.2004.

Is Act No. 235 / 2004 Coll. still valid?

Yes, Act No. 235 / 2004 Coll. is still valid and effective.

How many times was it Act No. 235 / 2004 Coll. amended?

Act No. 235 / 2004 Coll. has 66 time versions of the text.

Act No. 235 / 2004 Coll.

Value Added Tax Act

Valid Law Effective from 01.05.2004

Text versions: 01.01.2026 01.07.2025 01.01.2025 01.01.2024 23.09.2023 All versions (65)

ČÁST PRVNÍ HLAVA I § 1 § 2 § 2a § 2b § 3 § 4 § 4a § 4b HLAVA II Díl 1 § 5 § 5a § 5b § 5c § 6 § 6b § 6c § 6d § 6e § 6ea § 6f § 6g § 6h § 6i § 6j § 6k § 6l Díl 2 Oddíl 1 § 7 § 7a § 8 § 8a Oddíl 2 § 9 § 9a § 10 § 10a § 10b § 10ba § 10c § 10d § 10e § 10f § 10g § 10h § 10i Oddíl 3 § 11 Oddíl 4 § 12 Díl 3 Oddíl 1 § 13 § 13a Oddíl 2 § 14 Oddíl 3 § 15 § 15a § 15b Oddíl 4 § 16 Oddíl 5 § 17 Oddíl 6 § 18 Oddíl 7 § 19 § 19a § 19b § 19c § 19d Oddíl 8 § 20 Díl 4 § 20a § 21 § 22 § 23 § 24 § 24a § 25 Díl 5 Oddíl 1 § 26 Oddíl 2 § 27 § 28 Oddíl 3 § 29 § 29a Oddíl 4 § 30 § 30a Oddíl 5 § 31 § 31a § 31b § 32 § 32a Oddíl 6 § 33 § 33a Oddíl 7 § 34 Oddíl 8 § 35 § 35a Díl 6 Oddíl 1 § 36 § 36a § 37 § 37a § 38 § 39 § 40 § 41 § 41a Oddíl 2 § 42 § 42a § 43 § 45 Oddíl 3 § 46 § 46a § 46b § 46c § 46d § 46e § 46f § 46fa § 46g Díl 7 § 47 § 47a § 47b § 48 § 48a § 49 Díl 8 Oddíl 1 § 50 Oddíl 2 § 51 § 52 § 53 § 54 § 54a § 55 § 55a § 56 § 56a § 57 § 58 § 59 § 60 § 61 § 62 Oddíl 3 § 63 § 64 § 65 § 66 § 67 § 68 § 69 § 70 § 71 § 71a § 71b § 71c § 71d § 71e § 71f § 71g § 71h § 71i § 71j § 71k § 71l Díl 10 § 72 § 73 § 74 § 74a § 74b § 75 § 76 § 77 § 77a § 78 § 78a § 78b § 78c § 78d § 78da § 78e § 79 § 79a § 79b § 79c § 79d § 79e Díl 11 Oddíl 1 § 80 § 80a § 81 § 82 § 82a § 82b § 83 § 83a § 83b § 84 § 86 § 86a Oddíl 2 § 86b Oddíl 3 § 86c § 86d § 86e § 86f § 86g § 86h § 86i § 86j § 86k Díl 12 § 87 HLAVA III § 89 § 90 § 92 HLAVA IV Díl 1 § 92a Díl 2 § 92b § 92c § 92d § 92e § 92ea Díl 3 § 92f § 92g Díl 4 § 92h § 92i HLAVA V Díl 1 § 93 § 93a § 94 § 94a § 95a § 95b § 96 § 97 § 97a § 97b § 98 § 98a § 98b § 98c § 99 § 99a § 99b § 100 § 100a § 100b § 101 § 101a § 101b § 101c § 101d § 101e § 101f § 101g § 101h § 101i § 101j § 101k § 102 § 103 § 104 § 105 § 105a § 106 § 106a § 106aa § 106ab § 106ac § 106b § 106e § 106f § 107 § 107a § 107b § 108 § 108a § 109 § 109a § 109aa § 109ab § 109ac § 109b § 109ba Díl 2 Oddíl 1 § 109bb § 109bc Oddíl 2 § 109bd § 109be § 109bf § 109bg Oddíl 3 Pododdíl 1 § 109bh § 109bi § 109bj § 109bk § 109bl § 109bm § 109bn § 109bo Pododdíl 2 § 109bp § 109bq § 109br Pododdíl 3 § 109bs § 109bt § 109bu Díl 3 § 109c § 109d § 109e § 109f § 110 Díl 4 Oddíl 1 § 110a § 110b § 110c Oddíl 2 § 110d § 110e § 110f § 110g § 110h § 110i § 110j Oddíl 3 Pododdíl 1 § 110k § 110l § 110m § 110n Pododdíl 2 § 110o Pododdíl 3 § 110p § 110q § 110r § 110s § 110t Pododdíl 4 § 110u § 110v § 110w § 110x § 110y § 110z § 110za Pododdíl 5 § 110zb § 110zc § 110zd § 110ze § 110zf § 110zg § 110zh Oddíl 4 § 110zi § 110zj § 110zk § 110zl § 110zm § 110zn § 110zo § 110zp § 110zq § 110zr § 110zs § 110zt § 110zu Oddíl 5 § 110zv § 110zw § 110zx § 110zy Díl 5 § 110zz § 110zza § 110zzb § 110zzc § 110zzd § 110zze § 110zzf § 110zzg § 110zzh § 110zzi § 110zzj ČÁST DRUHÁ § 111 § 112 § 113

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235

THE LAW

of 1 April 2004

on value added tax

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

BASIC PROVISIONS

HLAVA I

GENERAL PROVISIONS

§ 1

Subject matter

This law implements the relevant provisions of the European Union1) and regulates value added tax.

§ 2

Subject matter

(1) The subject of the tax is:

(a) the supply of goods in return for payment by the taxable person acting as such with the place of performance in the country;

(b) the supply of services in return for payment by the taxable person acting as such with the place of performance in the country;

1. goods from another Member State in return for payment with a place of supply in the country by a taxable person acting as such or by a non-taxable legal person;

2. a new means of transport from another Member State in return for payment by a non-taxable person at the place of supply in the country;

(d) imports of goods with a place of supply in the country.

(2) Taxable transactions are transactions which:

(a) is subject to tax; and

(b) is not exempt.

§ 2a

Exemptions from the subject matter

(1) Tax shall not apply to the acquisition of goods from another Member State where the supply of such goods

(a) the domestic tax would be exempt pursuant to § 68 (1) to (8) and (10) or the tax would be refunded pursuant to § 80; or

(b) is subject to tax in the Member State where dispatch or transport of such goods begins, using:

1. special arrangements for traders in used goods, works of art, collectors' items and antiques,

2. the transitional arrangements for the means of transport used; or

3. special arrangements for sale by public auction.

(2) The subject of the tax is not the acquisition of goods from another Member State if the total value of the goods purchased does not exceed CZK 326 000 in the relevant or immediately preceding calendar year and the acquisition of goods is carried out

(a) a taxable person having his head office in the country which is neither a payer nor a person carrying out only transactions for which he would not be entitled to deduct if he was a payer whose turnover in the country in the immediately preceding calendar year exceeded the amount referred to in Article 6 (1) or whose turnover in the country in the relevant calendar year exceeded the amount referred to in Article 6 (2) (b);

(b) a taxable person having his registered office or establishment in another Member State who:

1. is a person registered under the scheme for small enterprises for the domestic sector who may benefit from the scheme and acts as such; or

2. is neither the person referred to in point 1 nor the payer and who, in all other Member States, is a person of similar status to that of the country, a taxable person having his head office in the country which is not a payer,

(d) non-taxable legal person.

(3) The total value of the goods taken in accordance with paragraph 2 shall include:

(a) the total value of the goods obtained from another Member State, excluding VAT, where the goods are dispatched or transported to the domestic territory; and

(b) the total value of the goods, net of tax, acquired when the goods are sold at a distance, provided that the goods are dispatched or transported to the country.

(4) The total value of the goods taken pursuant to paragraph 2 shall not include the value of the goods taken:

(a) a new means of transport;

(b) goods subject to excise duty;

(5) Paragraphs 1 and 2 shall not apply to the acquisition of goods subject to excise duty and the acquisition of new means of transport.

§ 2b

Choice of subject matter

A person who carries out the acquisition of goods from another Member State which is not subject to tax under Paragraph 2a (2) may decide that such acquisition is subject to tax. The acquisition of goods from another Member State carried out by that person before the end of the calendar year immediately following the calendar year in which it has so decided shall not be subject to Paragraph 2a (2).

§ 3

Territorial application

(1) For the purposes of value added tax:

(a) domestic territory of the Czech Republic,

(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;

(d) third country of territory outside the territory of the European Union;

(e) the territory of the European Union, a summary of the territories of the Member States.

(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;

(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.

(3) For the purposes of value added tax, the territory of the Principality of Monaco is deemed to be the territory of the French Republic and the territory of the Isle of Man is deemed to be the territory of the United Kingdom of Great Britain and Northern Ireland, the territories of Akrotiri and Dhekelia are considered to be the territory of Cyprus.

§ 4

Definition of basic terms

(1) For the purposes of this Act:

(a) a remuneration of cash or non-cash consideration granted in direct connection with the performance, including a subsidy directly linked to the price of the performance;

(b) unit price price per unit of quantity of goods or service price;

(c) output taxes levied by the payer for taxable transactions pursuant to paragraphs 13 to 20 or on the remuneration received relating to such transactions;

(d) an excessive deduction of the tax corresponding to the difference between the output tax and the tax deduction for the tax period where the output tax is lower than the tax deduction;

(e) performed by the supply of goods or services in return for payment by the taxable person acting as such;

(f) a taxable person who has been assigned a VAT identification number for value added tax purposes in trade between Member States;

(g) by a foreign person, a taxable person who has no registered office or establishment in the territory of the European Union;

(h) 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 place of usual residence;

(i) the address of the place where the principal decisions concerning the management of the person are taken and the management of the person and the address of the registered office which is registered in the public register, provided that, where only one address cannot be identified, the address of the place where the principal decisions concerning the management of the person are taken; if, in the case of a natural person, the place of residence is not so determined, its place of residence shall be:

(j) an organisational component of the taxable person who may carry out the supply of goods or services, since it is sufficiently stable and has appropriate personnel and technical resources;

(k) goods subject to excise duty, goods subject to one of the excise duties, to a fixed fuel tax or to a tax on natural gas and certain other gases, with the exception of gas supplied through a transmission or distribution system situated within the territory of the European Union or any network connected to such a system;

(l) a person not established within the territory of the country who:

1. does not have its registered office in the country;

2. carry out a taxable supply of goods or services with a place of supply in the country; and

3. it does not have an establishment in the country or it has an establishment in the country which does not take part in this supply;

(m) by a group of groups of persons in which one person directly or indirectly has a stake in the capital or voting rights of the other person, or by one person directly or indirectly has a share in the capital or voting rights of several persons;

(n) a staffed group of persons whose management involves at least one identical person;

(o) by the operator of the electronic interface, a taxable person who, using an electronic interface, in particular an electronic marketplace, platform, portal or similar means, facilitates the supply of goods or services under the directly applicable European Union Regulation laying down measures for the implementation of the Directive on the common system of value added tax (7e).

(2) For the purposes of value added tax, goods are considered to be tangible.

(3) For goods, for value added tax purposes:

(a) shall also consider:

1. live animals,

2. the human body and part of the human body,

3. the law of construction,

4. gas, electricity, heat and cold;

(b) they shall not consider money and securities except:

1. Czech or foreign currency banknotes and coins produced for the Czech National Bank or a similar person under the legislation of another State;

2. banknotes, statuses and coins of the Czech or foreign currency sold for collector's purposes at prices higher than their nominal value or their denomination converted into Czech currency; for such conversion, paragraph 8 shall apply mutatis mutandis;

3. securities produced for the issuer.

(4) For the purposes of this Act:

(a) means of transport a vehicle, other means or equipment which is intended for the carriage of persons or goods from one place to another and which are normally designed for use for transport and may actually be used for it; neither the vehicle which is permanently immobilized nor the container is regarded as a means of transport;

(b) the commercial property of an asset which serves the taxable person and is intended by that person to pursue an economic activity;

1. tangible property under the Income Tax Act; the material assets transferred for use under the contract, if agreed and on the date of conclusion of the contract, it is clear that the ownership of the tangible assets used will normally be transferred to its users, shall be considered as long-term assets of the user for the purposes of value added tax;

2. depreciation of intangible assets under accounting legislation;

3. land which is a tangible fixed asset under the accounting legislation; land left for use under a contract, where it is agreed that the ownership of the land used will be transferred to its user, shall be considered as long-term property of the user for the purposes of value added tax; or

4. technical evaluation under the Income Tax Act in case of technical evaluation of tangible assets or technical evaluation under the accounting legislation in case of technical evaluation of long-term intangible assets,

(d) by a passenger car, a means of transport which has a category M1 or M1G registered in the register of road vehicles; if the category is missing, this category is defined by special legislation4a);

(e) rent also rental, pacht and heels; the lease is also understood as the establishment, duration or termination of the material burden imposed on the immovable property, if the features of the lease are fulfilled,

(f) the transport of goods and the transport of money and securities.

(g) the supply of goods with the installation or assembly of the supply of goods connected with the installation or installation of the taxable person supplying the goods or authorised by the third party;

(h) the supply of goods by systems or networks of supply

1. gas through a transmission or distribution system located in the territory of the European Union or any network connected to such a system;

2. electricity, heat or cold nets.

(5) For the purposes of this Act, the transfer of goods shall mean the dispatch or transport of goods forming part of the taxable person's assets between Member States to the Member State where the goods are dispatched or transported for the purpose of carrying out the economic activity of that person, provided that the goods are dispatched or transported by that person or by him authorised by a third party.

(6) For the purposes of this Act, dispatch or transport of goods for the purposes of:

(a) the sale of goods at a distance to the Member State where dispatch or transport of goods ends;

(b) the supply of goods with installation or assembly in the Member State where dispatch or transport of the goods ends;

(c) the supply of goods on board ships, aircraft or trains during the carriage of persons carried out within the territory of the European Union;

(d) the supply of goods by systems or networks;

(e) the performance of transactions exempt pursuant to Paragraph 64, 66 or 68, or similarly exempt pursuant to the legislation of the Member State of departure or transport of goods,

(f) the supply of services to the taxable person, including work on goods physically carried out in the Member State of end of dispatch or transport of goods, provided that the goods are returned after work to the taxable person to the Member State from which the goods were originally dispatched or transported;

(g) the temporary use of the goods in the Member State of end of dispatch or transport for the purposes of providing the service by the taxable person; or

(h) the temporary use of goods for a period not exceeding 24 months in the territory of a Member State in which imports of the same goods from a third country for temporary use would be subject to the temporary importation procedure with total relief from customs duty.

(7) Where the dispatch or transport of goods is no longer required for the purposes for which the dispatch or transport of goods is not considered to be a movement of goods pursuant to paragraph 6, such dispatch or transport of goods shall be deemed to be a movement of goods. In such a case, the movement of the goods shall be deemed to take place when the condition in question ceases to be fulfilled.

(8) For the conversion of foreign currency into Czech currency, the rate applicable to the person carrying out the conversion shall be that applicable on the date on which the obligation to grant the tax arises or to grant the performance of the transaction, namely:

(a) the course:

1. the foreign exchange market rate declared by the Czech National Bank; or

2. the reference exchange rate published by the European Central Bank; the conversion between the Czech currency and currencies other than the euro shall be carried out using the exchange rate of each of those currencies against the euro; or

(b) where the exchange rate is not declared or published in accordance with (a) for the currency in question, the exchange rate of the other currencies declared by the Czech National Bank.

(9) For the purposes of this Act, the sale of goods at a distance shall mean the supply of goods where:

(a) the goods are dispatched or transported from a Member State different from the Member State of end of dispatch or transport;

1. the taxable person supplying the goods; or

2. by a third party, acting under a directly applicable European Union provision laying down measures for the implementation of the Directive on the common system of value added tax (7e), the taxable person supplying the goods to such dispatch or transport,

(b) the goods are delivered to the person for whom the acquisition of the goods is not subject to tax in the Member State of completion of dispatch or transport; and

(10) For the purposes of this Act, the sale of imported goods at a distance shall mean the sale of goods at a distance, whether the goods are dispatched or transported from a third country to the territory of the European Union.

§ 4a

Turnover domestic

(1) For the purposes of value added tax, domestic turnover means the sum of the remuneration, net of tax, payable to the taxable person for transactions carried out with the place of performance in the country, in respect of payments for:

(a) taxable transactions and transactions which would have been taxable if they had not been exempted from the scheme for small enterprises in the country;

(b) exempt transactions with a right of deduction; or

(c) transactions exempt from tax without right to deduct pursuant to § 54 to 56a or the supply of immovable property exempt from tax under § 62, provided that they are not ancillary to an occasional activity.

(2) The amount of the taxable person's taxable base determined in accordance with Article 36 (6) (a) or (b) for the supply of goods pursuant to Article 13 (4) (a) to (c) and Article 13 (6) or the supply of services pursuant to Article 14 (3) and (4) shall also be considered to be the remuneration due to the taxable person for the transactions referred to in paragraph 1.

(3) The remuneration for the supply or supply of fixed assets shall not be included in domestic turnover unless such performance is an integral part of the normal economic activity of the taxable person.

§ 4b

Specific provisions

(1) For the purposes of this Act, the provisions on the commercial establishment shall apply to the part of the commercial establishment forming a separate organisational component.

(2) For the purposes of this Act, a trust fund, a mutual fund, an investment fund sub-fund and an organisational component of the State that is an entity shall be treated as a legal entity.

(3) The provisions of this Unit and Real Estate Act shall apply mutatis mutandis to a unit which is defined under the Housing Act, together with its associated share in the common parts of the house, and where ownership is linked to the land or to the law of the construction, together with a share in the property or the building law.

(4) The city of the capital of Prague is also a taxable person, if he is self-employed.

HLAVA II

TAX APPLICATION

Díl 1

Tax entities

§ 5

Taxable persons

(1) A taxable person is a person who carries out an economic activity alone or a group. The taxable person, when carrying out an economic activity on his own, shall also be a legal person who has not been established or set up for business purposes.

(2) An activity shall not be considered as an economic activity carried out separately.

(a) staff or other persons resulting from an employment relationship, service or other similar relationship;

(b) persons other than those referred to in point (a), where income from such activity is income from dependent activity under the Income Tax Act.

(3) Economic activity for value added tax purposes means the activity of producers, traders and persons providing services, including mining and agricultural production and the pursuit of free and other similar professions under other legislation, in order to obtain regular income. In particular, an activity consisting of the use of tangible and intangible assets for the purpose of obtaining a regular income shall be regarded as an economic activity.

(4) The State, the Region, the Municipality or any other public person shall not be regarded as taxable persons in respect of activities or transactions in which they act as public authorities, even where they charge fees or other charges in respect of such activities.

(5) However, the person referred to in paragraph 4 shall be considered to be a taxable person where he carries out activities,

(a) which are listed in Annex 1 to this Act; or

(b) the exercise of which is deemed to cause significant distortions of competition by not being regarded or not being regarded as a taxable person under paragraph 4; such activities shall be laid down by the Government by regulation.

Group

§ 5a

(1) A group may be set up by a staffing group or a capital pool where the share of the capital or voting rights represents at least 40%. Only a person having his head office or establishment in the country may be a member of the group.

(2) As a combined group that can form a group, the group

(a) the organisational elements of the State and the contribution organisation set up by it; or

(b) the local self-governing body and the contributory organisation set up by it.

(3) The group is established by registration as a payer of a group of capital or personnel.

(4) If a member of the group has:

(a) an establishment outside the country, that establishment is not part of the group;

(b) a registered office outside the territory of the country may be part of the group only its establishment in the country.

(5) Paragraph 4 shall apply mutatis mutandis to groupings under the legislation of another Member State to a similar group where the members of that group have their head office or establishment in the country.

(6) Each person may be a member of only one group. A member of a group is not a taxable person during his or her membership of the group.

§ 5b

(1) For the purposes of this Act, the representative member shall act as the group. The representative member shall mean a member of a group having its head office in the country which is entitled to act as a group. If there is no member in the group based in the country, any member of the group may be a representative.

(2) The members of the group are jointly and severally liable for the obligations of the group in the field of value added tax. The group shall also be responsible for these obligations after its revocation, withdrawal or withdrawal of its membership of the group for the period in which they were members of the group.

§ 5c

(1) The rights and obligations in the field of value added tax of persons who have become members of the group are transferred to the group on the date of registration of the group.

(2) The rights and obligations in the field of value added tax of the person who joined the group are transferred to the group on the date of that person's accession.

Payers

§ 6

(1) The taxable person domiciled in the country or registered under the scheme for small enterprises for the country shall be the payer from the first day of the calendar year immediately following the calendar year in which his turnover in the country exceeds CZK 2 000 000.

(2) The person referred to in paragraph 1 shall be the payer on the day following:

(a) after the date on which the amount referred to in paragraph 1 has been exceeded, where the tax administrator has indicated in time submitted to the registration that he wishes to become a payer on that date; or

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Regulation Information

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

Date of Promulgation	23.04.2004
Effective from	01.05.2004
Effective until	-
Status	Valid

Legal Areas: Taxes Finance Administrative law

The regulation text is for informational purposes only.