Act No. 235 / 2004 Coll.
Value Added Tax Act
Text Versions
01.01.2026
Current
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01.07.2025
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01.01.2025
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23.09.2023
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01.01.2023
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01.07.2022
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27.04.2022
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01.01.2022
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01.10.2021
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01.09.2020
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01.07.2020
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01.05.2020
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01.01.2020
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01.04.2019
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27.03.2019
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01.02.2019
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01.01.2019
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13.01.2018
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01.01.2018
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01.07.2017
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Effective from 01.07.2017
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01.03.2017
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15.02.2017
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01.01.2017
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01.12.2016
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19.09.2016
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01.09.2016
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29.07.2016
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01.05.2016
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01.01.2016
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01.12.2013
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19.08.2013
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Effective from 19.08.2013
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01.04.2013
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01.01.2013
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01.11.2012
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01.07.2012
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01.04.2012
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Effective from 01.04.2012
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01.01.2012
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01.04.2011
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08.03.2011
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01.01.2011
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29.04.2010
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01.01.2010
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Effective from 01.04.2009
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01.01.2009
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Effective from 01.01.2009
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01.07.2008
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Effective from 01.07.2008
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01.01.2008
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Effective from 01.01.2008
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31.10.2007
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Effective from 31.10.2007
to 31.12.2007
01.08.2007
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Effective from 01.08.2007
to 30.10.2007
01.01.2007
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Effective from 01.01.2007
to 31.07.2007
15.07.2006
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Effective from 15.07.2006
to 31.12.2006
01.06.2006
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Effective from 01.06.2006
to 14.07.2006
01.04.2006
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Effective from 01.04.2006
to 31.05.2006
01.01.2006
Previous
Effective from 01.01.2006
to 31.03.2006
10.11.2005
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Effective from 10.11.2005
to 31.12.2005
01.10.2005
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Effective from 01.10.2005
to 09.11.2005
03.06.2005
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Effective from 03.06.2005
to 30.09.2005
30.03.2005
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Effective from 30.03.2005
to 02.06.2005
01.01.2005
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Effective from 01.01.2005
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01.05.2004
Previous
Effective from 01.05.2004
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23.04.2004
Published
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23.04.2004
MINULE_NEUCINNE
Effective from 23.04.2004
to 30.04.2004
Amendments
01.07.2025
01.01.2025
Unknown regulation
01.01.2025
Unknown regulation
01.01.2025
Unknown regulation
01.01.2024
Unknown regulation
01.01.2024
Unknown regulation
01.01.2024
Unknown regulation
01.01.2024
23.09.2023
Unknown regulation
01.01.2023
27.04.2022
Unknown regulation
01.01.2022
Unknown regulation
01.10.2021
01.01.2021
Unknown regulation
01.01.2021
Unknown regulation
01.01.2021
Unknown regulation
01.09.2020
Unknown regulation
01.07.2020
Unknown regulation
01.05.2020
27.03.2019
01.02.2019
01.01.2019
01.01.2018
01.07.2017
01.03.2017
01.01.2017
Unknown regulation
01.01.2017
Unknown regulation
19.09.2016
29.07.2016
01.05.2016
01.01.2015
01.01.2015
01.10.2014
Unknown regulation
01.12.2013
19.08.2013
Unknown regulation
01.01.2013
01.01.2013
Unknown regulation
01.01.2013
01.11.2012
01.07.2012
Unknown regulation
01.04.2012
Unknown regulation
01.01.2012
Unknown regulation
01.01.2012
08.03.2011
01.01.2011
Unknown regulation
01.01.2011
29.04.2010
Unknown regulation
01.01.2010
Unknown regulation
01.01.2010
Unknown regulation
01.01.2009
01.01.2009
01.07.2008
Unknown regulation
01.01.2008
Unknown regulation
01.01.2008
Unknown regulation
31.10.2007
01.08.2007
15.07.2006
01.06.2006
01.04.2006
Unknown regulation
01.01.2006
Unknown regulation
10.11.2005
Unknown regulation
01.10.2005
03.06.2005
03.06.2005
30.03.2005
01.01.2005
01.01.2005