Act No. 256 / 2019 Coll.
Act amending Act No. 112 / 2016 Coll., on registration of sales, as amended, and Act No. 235 / 2004 Coll., on Value Added Tax, as amended
Valid
Law
Effective from 01.11.2019
256
THE LAW
of 13 September 2019
amending Act No 112 / 2016 Coll., on the registration of sales, as amended, and Act No 235 / 2004 Coll., on Value Added Tax, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Value Added Tax Act
Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 15 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 20 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5, Act No. 5, Act.
1. In footnote 1, the words "Council Directive (EU) 2018 / 1713 of 6 November 2018 amending Directive 2006 / 112 / EC as regards the rates of value added tax applicable to books, newspapers and magazines' are added at the end of the text.
2. In Paragraph 47, the following paragraph 5 is inserted after paragraph 4:
"(5) For electronically provided services consisting of the provision of books, brochures, leaflets, leaflets, newspapers, journals, periodicals, picture books, drawing patterns, colouring books, music and cartographic products which would be goods for which the second reduced rate of tax is applied if they were contained in a tangible medium, including their making available within the framework of public library and information or other services provided under a library law or similar service provided under another legislation, the second reduced rate of tax shall apply. ';
Paragraphs 5 to 8 shall be renumbered paragraphs 6 to 9.
3. In Annex No 2, the entries "36.00.2 Treatment and distribution of water via networks. '," 37 Discharge and treatment of waste water including other services related to these activities.', "56 Meal and beverage services, unless they are exempt as food services under § 57 to 59 or for the submission of alcoholic beverages under tariff nomenclature codes 2203 to 2208 or tobacco products under tariff nomenclature codes Chapter 24. '," 81.21.10 Home cleaning services', "81.22.11 Household window washing services' and" 88.10, 88.91 Home care of children, old, sick and disabled citizens. 'is deleted and under the heading "90 Services of writers, composers, sculptors and other performers, unless it is a right to exercise the right to use the work and outside the service of independent journalists, independent models and models.' the words" writers, composers, sculptors and other performers' are replaced by the words "authors and performers' and the words" works' are inserted "or artistic performance '.
4. In Annex No 2, the sentence "Tariff nomenclature code 'means the code of the description of the selected products in the customs tariff as in force on 1 January 2018.';
5. In Annex No 2, the sentence "Domestic cleaning services and household window washing services shall be considered as domestic cleaning services for the purposes of this Act in an apartment or family home outside the premises not intended for housing. Cleaning of the common premises of the house is also considered as household cleaning."
6. In Annex No 2, the sentence "Authorisation to exercise the right to use the work is understood as an authorisation under Act No. 121 / 2000 Coll., on copyright law, on copyright law and on the amendment of certain laws as amended." is replaced by the sentence "Authorisation to exercise the right to use the work or artistic exercise to include the service in the relevant tax rate" means an authorisation under Act No. 121 / 2000 Coll., on copyright law, on copyright law and on the amendment of certain laws, as amended. "
7. In Annex 2a, the following is inserted before the entry "49 Ground scheduled passenger transport and their baggage, except for the passenger transport by ski lifts':
| „36.00.2 | Úprava a rozvod vody prostřednictvím sítí. |
| 37 | Odvádění a čištění odpadních vod včetně ostatních služeb souvisejících s těmito činnostmi.“. |
8. In Annex 2a, the following is inserted after the entry "50 Water scheduled passenger transport and their baggage. ':
| „56 | Stravovací služby, podávání nápojů, pokud |
| - nejsou jako stravovací služby osvobozeny od daně podle § 57 až 59, | |
| - se nejedná o podání alkoholických nápojů; to neplatí pro podávání nápojů uvedených pod kódem nomenklatury celního sazebníku 2203 00 10, nebo | |
| - se v rámci stravovací služby nebo podávání nápojů nejedná o podání tabákových výrobků uvedených pod kódy nomenklatury celního sazebníku kapitoly 24. | |
| 81.21.10 | Služby čištění vnitřních prostor prováděné v domácnostech. |
| 81.22.11 | Služby mytí oken prováděné v domácnostech. |
| 88.10, 88.91 | Domácí péče o děti, staré, nemocné a zdravotně postižené občany. |
| 95.23 | Opravy obuvi a kožených výrobků. |
| 95.29.11 | Opravy a úpravy oděvů a textilních výrobků. |
| 95.29.12 | Opravy jízdních kol. |
| 96.02 | Kadeřnické a holičské služby.“. |
9. In Annex 2a, "56 Meal services, beverage services, unless exempted as food services under § 57 to 59 are not alcoholic beverages; This does not apply to the submission of beverages covered by the tariff nomenclature code 2203 00 10, or, in the context of the catering service or the submission of beverages, to tobacco products covered by the tariff nomenclature codes Chapter 24. 'insert in a separate row the following entry 77, 85, 91:
| „77, 85, 91 | Půjčování nebo nájem knih, brožur, letáků, prospektů, novin, časopisů, periodik, obrázkových knih, předloh ke kreslení, omalovánek, hudebnin a kartografických výrobků, na jejichž dodání se uplatňuje druhá snížená sazba daně, pokud se jedná o veřejné knihovnické a informační nebo další služby poskytované podle knihovního zákona nebo obdobné služby poskytované podle jiného právního předpisu.“. |
10. In Annex 2a, the sentence "The second reduced rate of duty shall be the subject of services corresponding at the same time to the code number of the classification of the production of the CZ- CPA in force on 1 January 2008 and to the explicitly mentioned word description of that code in the text part of this Annex. 'is inserted in the separate row" For the purposes of classification of the service in the relevant rate of duty, the code number of the description of the selected products as in the version in force on 1 January 201872'.
11. At the end of Annex 2a, the following is added to separate rows:
"Alcoholic drinks for the purposes of including the service in the relevant tax rate means alcoholic beverages under Act No. 65 / 2017 Coll., on the protection of health against harmful effects of addictive substances, as amended.
Domestic household cleaning services and household washing services shall be considered as domestic cleaning services for the purposes of including the service in the relevant tax rate. Cleaning of the common premises of the house is also considered as household cleaning. "
12. in Annex 3, entry 01- 05, 07- 23, 25, the words "(except for alcoholic, as defined by the special regulation70)" shall be replaced by "except for alcoholic beverages," the words "heading codes 2203- 2208 and goods" shall be deleted and the words "and 2201" shall be inserted after the heading "2106."
footnote 70 is deleted.
13. In Annex 3, entry "49 - Books, brochures, leaflets, brochures, picture albums, picture books, drawing patterns of all kinds and colouring books for children, printed or manuscript music, cartographic products of all kinds including atlases, wall maps, topographical plans and globes; where advertising does not exceed 50% of the area. In addition to the printed matter fully or substantially intended for advertising and excluding goods classified under code numbers 4901, 4903, 4904, which is included in Annex 3a. 'and the sentence" Advertising is meant for the purposes of classification of goods in the relevant tax rate pursuant to Act No. 40 / 1995 Coll., on the regulation of advertising and amending and supplementing Act No. 468 / 1991 Coll., on the operation of radio and television broadcasting, as amended'.
14. In Annex 3, the sentence "Alcoholics drinks are, for the purposes of the classification of goods in the relevant tax rate, subject to the code of the tariff nomenclature and to the explicitly mentioned word description of that code in the text part of this Annex." is inserted after the separate line "Alcoholics drinks are, for the purposes of the classification of goods in the relevant tax rate, alcoholic beverages under Act No 65 / 2017 Coll., on the protection of health against harmful effects of addicts, as amended."
15. in Annex 3a, the following entry shall be inserted after the entry "1806, 1901, 2004, 2005, 2103, 2106 - Prepared milling products and prepared food preparations for people intolerant to gluten."
| „2201 | - pitná voda.“. |
16. In Annex 3a, after the sentence "Products of the milling industry and mixtures of those milling products, malt, starches, wheat gluten and mixtures of those products, prepared milling products and prepared mixtures for the preparation of foodstuffs for those intolerant to gluten must meet the requirements for the composition of foodstuffs for those intolerant to gluten as defined in Commission Regulation (EC) No 41 / 2009 of 20 January 2009 on the composition and labelling of foodstuffs suitable for those intolerant to gluten. ', the sentence" Drinking water for the purposes of this Act shall be added to the separate row, as amended, as amended by the Act No 274 / 2001 Coll.
17. in Annex 3a, entry "4901, 4902, 4903, 4904 - Printed books, children's picture books; Newspapers and magazines, music, printed or handwritten, whether or not bound or illustrated. Except for goods where advertising exceeds 50% of the area. 'is replaced by:
| „4901 - 4905, 4911, 8523 | - Knihy, brožury, letáky, prospekty, noviny, časopisy, periodika, obrázkové knihy, předlohy ke kreslení, omalovánky, hudebniny a kartografické výrobky, včetně zvukového záznamu přednesu jejich obsahu, pokud |
| - jsou obsaženy na hmotném nosiči a | |
| - nejde o zboží, u kterého reklama představuje více než 50 % obsahu nebo které se výlučně nebo převážně sestává z hudebního zvukového obsahu nebo audiovizuálního obsahu.“. |
18. In Annex 3a, the words "Newspapers' for the purposes of this Act shall mean journals and news periodicals, issued at least twice a year under the same name and customised for them without a fixed connection of individual sheets. '," Printed books shall also mean books reproduced by a copying machine, under the control of an automatic data-processing machine, stamping, photography, photocopying, thermal copying or typewriter for the purposes of the classification of goods by a children's picture book for the purposes of the relevant tax rate, shall mean a book for children in which the main purpose is illustrations and the text is of minor importance.';
Transitional provision
For the taxation of value added tax for the tax period before the first day of the seventh calendar month following the date of publication of this Act, as well as for the rights and obligations relating thereto, Act No. 235 / 2004 Coll., as effective before the first day of the seventh calendar month following the date of publication of this Act, shall apply.
EFFECTIVE
This Law shall take effect on the first day of the first calendar month following its publication, except:
(a) Article I (6), (8), (28) to (31) and (46), which shall take effect on the first day of the fourth calendar month following its publication; and
(b) Articles I (5), 33, 41 to 45, 47 and 48, Articles III and IV, which shall take effect on the first day of the seventh calendar month following its publication.
Vondracek v. r.
Zeman v. r.
Babiš v. r.
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Regulation Information
| Citation | Act No. 256 / 2019 Coll., amending Act No. 112 / 2016 Coll., on the Registration of Sales, as amended, and Act No. 235 / 2004 Coll., on Value Added Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 09.10.2019 |
|---|---|
| Effective from | 01.11.2019 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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