Act No. 258 / 1994 Coll.
Act amending and supplementing the Act of the Czech National Council No. 588 / 1992 Coll., on Value Added Tax, as amended
Valid
Law
Effective from 01.01.1995
Text versions:
01.01.1995
30.12.1994
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258
THE LAW
of 7 December 1994
amending and supplementing the Act of the Czech National Council No. 588 / 1992 Coll., on Value Added Tax, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 588 / 1992 Coll., on Value Added Tax, as amended by Act No. 196 / 1993 Coll., Act No. 321 / 1993 Coll., Act No. 42 / 1994 Coll. and Act No. 136 / 1994 Coll., is amended as follows:
1. Paragraph 2, including the title (b), (c) and (d) shall read as follows:
Definition of basic terms
(1) For the purposes of this Act, taxable transactions are:
(a) the supply of goods and the transfer of real estate, including the supply of building buildings and works, including in the form of a lease contract, with the subsequent purchase of a hired item in which ownership or management rights are changed, unless otherwise provided for in this law; the transfer of land is not considered to be taxable,
(b) the provision of services;
(c) the transfer or use of industrial or other intellectual property rights, the provision of the right of use of the case or of the property value, as well as the provision of technical or other economic knowledge (hereinafter referred to as the transfer and use of the rights);
1), even if it is an activity showing all the characteristics of the business, except that it is carried out by an entrepreneur.
(2) For entities not set up or set up for business purposes, transactions for which income from such transactions is subject to income tax shall be treated as taxable transactions. (1a) Such entities shall not be regarded as taxable transactions as revenue from the principal activity and revenue from membership contributions. (b) the purchase and sale of agricultural and food products are considered taxable transactions.
(3) The transfer of assets in kind to a person who is not a payer, a settlement holding (1c) in kind and a share in the liquidation balance shall also be regarded as taxable, (1d) if the deduction of the tax has been applied to them, except in kind, which has been issued or provided as a substitute under Act No. 229 / 1991 Coll., as amended, or Act No. 42 / 1992 Coll., as amended.
(4) For the purposes of this Act:
(a) goods of movable, thermal and electrical goods, gas and water; money, human blood, human organs and breast milk shall not be considered as goods unless otherwise provided for in this law;
(b) a service of provision of activities or tangible results of activities, with the exception of goods;
(c) by the reverse of income and income for taxable transactions without the tax exemption provided for in Article 25, reduced in the case of the payer (hereinafter referred to as "the payer"), where applicable, by tax or turnover tax,
(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) the tax administrator of the relevant territorial financial authority (2) (hereinafter referred to as the "financial authority"), with the exception of imports of goods and occasional bus services within the country where the tax administrator is the customs office,
(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) or, where applicable, for the internal consumption of the taxable person,
(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) and (5), the tax correction 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 Article 43 (4) and Article 45 (3), the proof of payment referred to in Article 12 (7) and 11, the proof of payment or the written payment agreement referred to in Article 46 (4) and Article 47 (7 and the transport document referred to in Article 47 (6,
(r) a financial lease, followed by the purchase of a rented item, which meets the conditions laid down in the special regulation. 2b)
1b) Act ČNR No. 472 / 1992 Coll., on the State Fund for Market Regulation in Agriculture.
1c) Sections 61 and 233 of the Commercial Code.
1d) Sections 61 and 259 of the Commercial Code. '.
Article 5 (2) reads as follows:
"(2) The payers shall also be 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 together under the association contract (3) or other similar contracts, and where the total turnover of such persons within and outside the association 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 in accordance with paragraph 4, and shall become payers from that date. ';
3. Paragraph 5 (3) is deleted.
4. Article 5 (6), including Notes (3b) and (3c), reads as follows:
"(5) In the event of cancellation of the registration, the payer shall pay the tax on the property in respect of which he has applied the deduction of the tax on turnover or import tax or who has obtained, at prices net of tax or turnover tax, on the residual price of the tangible and intangible assets purchased or transferred, determined in accordance with the special rule (3b) and on the price of the stocks purchased or entered, recorded in accordance with the special rule (3c) at the date of cancellation of the registration. This tax shall be entered in the tax return for the last tax period. This provision shall not apply to property acquired by its own activity.
3b) Paragraph 29 (2) of the ČNR Act No. 586 / 1992 Coll., on Income Taxes.
3c) § 25 of Act No. 563 / 1991 Coll., on Accounting. '.
5. In the first sentence of Paragraph 5 (7), the words "from the residual price of capital goods and from the purchase price of stocks' are replaced by the words" from the residual price of purchased tangible and intangible property established under the special Regulation (3b) and from the price of purchased stocks established under the special Regulation (3c) '. The following sentence shall be added at the end of the paragraph: "This provision shall not apply to property acquired by its own activity.'.
6. In Paragraph 5 (8), the following sentence is added at the end: "These persons are required to submit an application for registration no later than 20 days after the date of acquisition of the property."
7. Paragraph 5 (9), including footnote 3d, reads as follows:
"(9) For the conversion of a company or a cooperative that has been 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, the payer shall become all taxable persons to whom the assets of the company or cooperative which has not been liquidated under a special law, 3d), from the date of the registration of the new company or cooperative in the commercial register. 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 6 with an obligation to pay tax. Similarly, if:
(a) a natural person who is a payer shall cease his business by inserting all of his business assets into a legal person who is immediately continuing that activity and of which he is the sole founder;
(b) the legal person established by a single natural person shall be dissolved and the activity of the deceased legal person shall continue as an entrepreneur.
(3d) Sections 69, 255 and 256 of the Commercial Code. ';
8.
"(10) The debtors referred to in paragraphs 8 and 9 may apply for cancellation after three months from the date on which they became debtors pursuant to paragraph 8 or 9, provided that their turnover does not exceed CZK 750 000 for those three months. When the registration is cancelled, the payer shall pay the tax referred to in paragraph 6 and the tax on assets acquired without tax, on the remaining price of the tangible and intangible assets purchased or transferred, as determined under the Special Law (3b) and on the price of the purchased or transferred stocks established under the Special Law (3c) at the date of the revocation of the registration. This tax shall be entered in the tax return for the last tax period. This provision shall not apply to property acquired by its own business. ';
9. In Article 5, paragraphs 4 to 10 are renumbered paragraphs 3 to 9.
10. In Paragraph 7 (2) (c), the following words are added at the end of the words "deduction of tax": "or have been acquired without tax."
11. in Paragraph 7 (2) (d), the words' glass' shall be deleted, the dot at the end shall be replaced by a comma and the following point (e) shall be added:
"(e) the use of a motor vehicle for which a right to deduct has been claimed or which has been lawfully purchased at a price excluding turnover tax for a technical assessment resulting in a passenger car not entitled to deduct pursuant to Article 19 (4)."
12. Article 7 (3) is added as follows:
"(3) The subject of the tax is not the free provision of advertising and promotional items bearing the trade name or company name of the payer whose unit entry price does not exceed CZK 200 without tax."
13.
Implementation of taxable transactions
(1) Taxable transactions are considered to have taken place
(a) on the sale of goods under contract of sale (6), on the date of delivery, in other cases on the date of receipt or payment of the goods, by the date that occurs earlier;
(b) when the property is transferred on the date of service of the decision on the legal effects of the deposit into the property register;
(c) in the case of the provision of services on the date on which they are provided or paid, the date that occurs earlier, in the case of the completion of tourism services on the date on which the last service is provided or paid, the date that occurs earlier;
(d) in the event of taxable transactions carried out under the contract for work by the payment or taking over and transmission of the work by the date that occurs earlier;
(e) on the supply of heat and electricity, gas and water by the date of deduction from the measuring equipment, or, where applicable, by the date of actual detection of consumption, provided that it is provided for by the relevant technical and operational rules of the supplier of the said media;
(f) when the services, electricity, heat, gas or water referred to in Article 14 (14) are overaccounted for by the date on which the amount of the annual amount or the payment is established, by the earlier date;
(g) in the case of the transfer and use of rights on the date of application of the contract;
(h) 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;
(i) in the event of taxable transactions carried out for personal consumption by a payer who is a natural person and for purposes not related to the taking over of goods or the provision of services or the transfer and use of rights;
(j) in the case of the use of a passenger car of its own production or use of a car purchased for resale in cases where the payer is not entitled to deduct pursuant to Paragraph 19 (4), the date on which the transfer to the tangible property was to take place or, where appropriate, the date on which such transfer was to take place;
(k) when using refundable bottles of own production in cases where the payer is not entitled to deduct pursuant to Paragraph 19 (4), the date of transfer to the stock register;
(l) when using a motor vehicle for which the right to deduct has been claimed or which has been lawfully purchased at a price excluding turnover tax, for a technical assessment resulting in a passenger car not entitled to deduct pursuant to Paragraph 19 (4), on the date of the approval of the technical competence by the Police of the Czech Republic,
(m) 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 the money from the instrument or by any other means establishing the amount of turnover.
(3) In the case of partial transactions, each partial transaction shall be considered as a separate taxable transaction. (7) Financial leasing contracts with a subsequent purchase of a hired item, 7a) Works contracts with a part-time contract (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 a valid contract 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. Where that date is not stated in the contract and in the case of lease contracts, partial 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) Payment of the advance is not considered to be a taxable supply. "
14. Article 10, including the title, reads:
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 exempted under Sections 25, 46 and 47 or subject to a tax rate of 5% 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 transactions took place. '
15. in Paragraph 11 (1), the words "exempt" shall be replaced by the words "exempt."
16. Paragraph 12, including the title and note No 9a, reads:
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. 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 shall not be obliged to issue a tax document for taxable transactions exempt from tax.
(2) The ordinary tax document must contain:
(a) the business name, registered office or place of residence or place of business of the payer who carries out taxable transactions;
(b) tax identification number9) a payer who carries out taxable transactions;
(c) the business name, registered office or place of residence or place of business of the payer for which taxable transactions are carried out;
(d) the tax identification number of the payer for which taxable transactions are made;
(e) the serial number of the document,
(f) the scope and subject matter of the taxable supply;
(g) the date of issue of the document;
(h) the date on which taxable transactions are carried out;
(i) the price net of tax total;
(j) the tax rate provided for in Article 16;
(k) the total amount of the tax, rounded up to the ten-cent, and, where appropriate, in pennies.
The payer who has carried out taxable transactions shall be responsible for the accuracy of the information on the ordinary tax document.
(3) Where the taxable transactions indicated on the tax document are part of a transaction with different tax rates or exempt rates, the amount of the total tax and the amount of the tax shall be indicated on that document separately according to the rates laid down or exemption, unless otherwise provided for in this Law.
(4) The taxpayers and persons whose registration has been revoked are obliged to keep all the tax documents relevant for the determination of tax for a period of 10 years from the end of the calendar year in which the tax became chargeable.
(5) The proof of use must include:
(a) the business name, registered office or place of residence or place of business of the payer who carries out taxable transactions;
(b) the tax identification number of the payer carrying out the taxable transaction;
(c) the purpose of the application;
(d) the serial number of the document;
(e) the scope and subject matter of taxable transactions;
(f) the date of issue of the document;
(g) the date on which taxable transactions are carried out;
(h) the price net of tax total;
(i) the tax rate under Article 16;
(j) the total amount of the tax, rounded up to ten pennies, if any, in pennies.
The payer who has carried out taxable transactions shall be responsible for the accuracy of the information on the document of use.
(6) A person subject to a tax who is not a payer may not issue a document bearing the particulars of the tax document. If it is issued, it will be fined in accordance with a special rule. 9a)
(7) For the purposes of applying the deduction provided for in Paragraph 19, for taxable transactions in bulk transport of persons, the function of the tax document shall be the proof of payment issued by the payer. This payment document shall contain at least the name and price of the payer who carries out the taxable transaction. The amount of tax calculated for the purposes of deducting the tax on this document shall be the responsibility of the payer for whom the taxable transaction is carried out. In this case, the tax shall be calculated in accordance with Paragraph 17 (3).
(8) In the case of lease contracts and finance lease contracts with subsequent purchase of the hired item, the tax document may also be used as a repayment schedule, which forms part of the contract or is explicitly referred to in the contract, provided that it contains the particulars referred to in Article 12 (2). The payment schedule shall include the payer in the list of tax documents in each tax period to which it relates. The payer carrying out taxable transactions shall be responsible for the correctness of the data contained in the payment schedule.
(9) The payer carrying out taxable transactions with payment of cash shall, upon request, issue to another payer a simplified tax document immediately upon the performance of the taxable transactions. The simplified tax document can only be issued for taxable transactions in the total price including tax of up to CZK 10,000. On the simplified tax document, the payer who carries out the taxable transaction must provide the information referred to in paragraph 2 (a), (b), (e), (f), (h) and (j) and the price including the total tax. For the purposes of deducting the tax on the simplified document, the payer for which the taxable transaction is carried out shall be responsible for the correctness of the calculated amount of tax for the purposes of deducting the tax on the simplified document, even if it is indicated on the simplified tax document by the payer carrying out the taxable transaction. The tax shall be calculated in accordance with Paragraph 17 (3) and shall appear on the simplified tax document. For the purposes of deducting the tax, the name of the payer for whom taxable transactions are carried out shall be indicated on the simplified tax document. This trade name shall be indicated on the simplified tax document by the payer carrying out the taxable transactions or, where applicable, by the payer for whom the taxable transactions are carried out.
(10) A payer who sells and buys services acquired from abroad and from home and intended for the completion of tourism services is not obliged to issue a tax document in the case of transactions for another payer who does not wish to claim a deduction. In this case, it shall issue a proof of payment stating the information referred to in paragraph 2 (a) and (b), the business name of the payer for whom the taxable transaction is carried out, the serial number of the document, the date of the taxable transaction, the price including the tax and the relevant tax rates referred to in Article 16 and the notification that the price indicated contains the tax. However, where the payer for whom taxable transactions are carried out requires a tax document to be issued, the payer who provides such transactions shall be obliged to issue it.
(11) When auctioning goods or immovable property on the basis of an execution procedure carried out by the State authority of which the payer is the owner, the tax document shall be a tax document for the purposes of deduction in accordance with Paragraph 19. The payment document shall indicate the information referred to in paragraph 2 and the indication that it is a sale under the execution procedure.
9a) § 37 of ČNR Act No. 337 / 1992 Coll., as amended. '
17. in Paragraph 13 (1), the following sentence is added at the end of the paragraph: "A tax credit or a write-off may not be used to correct the tax rate and the amount of the tax referred to in Article 15a."
18. in Paragraph 13 (4), the words "provided for in § 12 (2) (a), (b), (c), (d), (e), (h)" shall be replaced by the words "provided for in § 12 (2) (a), (b), (c), (d), (e), (f), (g), (j)";
19. Paragraph 14 (3) reads as follows:
"(3) Where the price of taxable transactions is not determined and, in the case of the personal consumption of the payer, the taxable amount shall be the normal tax. In the event that the payment for taxable transactions is not considered to be a price under the special rules, 10) the basis of the tax is the payment for taxable transactions at a level including tax and the tax is calculated in accordance with Paragraph 17 (3). '
20. Paragraph 14 repeals paragraph 7.
21. In Paragraph 14 (9), the following sentences are added at the end: "Where taxable transactions with different tax rates or exempt taxable transactions or transactions which are not taxable transactions, the basis of the tax on the price auctioned shall be determined on a pro rata basis for the individual taxable transactions corresponding to the ratio of the taxable transactions base to the individual tax rates, taxable transactions exempt from tax and transactions which are not taxable transactions laid down in the trigger price. A similar procedure shall apply to the establishment of the taxable amount in the case of the sale of an undertaking or part thereof to a person who is not a payer or to the sale of a building, including land. '
22. paragraph 13 shall be deleted in Paragraph 14.
23. Paragraph 14 (14) reads as follows:
"(14) A payer who has purchased services, electricity, heat, gas or water from another payer, has claimed the right to deduct input tax and has applied for such services, electricity, heat, gas or water payment from other persons, is obliged to apply the tax at least on the purchase price excluding tax and at the rate of tax for such taxable transactions. A payer who has not exercised the right to deduct shall not be obliged to apply the tax in the event that he requests payment of a maximum cost for such services, electricity, heat, gas or water from other persons. Where a payer purchases tax-exempt services pursuant to § 25, 46 or 47 and requires remuneration from other persons for such services, those transactions shall be deemed to be exempt pursuant to § 25, 46 or § 47 only if the payer applies the maximum purchase price. '
24. Paragraph 14 (16) reads as follows:
"(16) The basis of the tax on the supply of second-hand goods purchased from persons who are not payers for resale in the unaltered state shall be the premium to the purchase price established as the difference between the selling price including the tax and the purchase price at which it was purchased from the person who is not the payer. The correction and technical evaluation shall not be considered as a change of status. The tax shall be calculated in accordance with Paragraph 17 (3). If this difference is negative, the tax base is zero. This procedure shall also apply to the supply of used passenger cars purchased from payers for resale in the unaltered state. ';
25. Paragraph 14 repeals paragraph 17.
26. Paragraph 14 (19), including footnote 13, reads as follows:
"(19) The tax base for brokering services classified under the special regulation (13) under the sub-group SKP 63.30.1 - travel agencies, tour operators and services related thereto is the allowance for brokerage provided for on the date of the tax obligation. If the tax base has changed, it shall be applied in accordance with Section 15 or Section 38a of this Act.
13) Measures of the Czech Statistical Office of 1.11.1993 to introduce the Standard Classification of Production No. 1174 / 93-3010, amount 69 / 1993 Coll. '
27. In Paragraph 14, paragraphs 8 to 12 are renumbered paragraphs 7 to 11, paragraphs 14 to 16 as paragraphs 12 to 14, paragraphs 18 and 19 as paragraphs 15 and 16.
28. Paragraph 14 shall be added to paragraphs 17, 18 and 19:
"(17) In the case of the use of a motor vehicle for which the 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), the basis of the tax shall be the residual price excluding tax determined under the special Regulation 3b) after the technical assessment.
(18) The payer who supplies the goods listed in Annex 3, which is an integral part of this Act, together with their incorporation as part of the construction, shall be obliged to divide the taxable amount separately for the goods listed in Annex 3 and for other taxable transactions. In so doing, the payer is obliged to establish the taxable amount for the goods at least at the standard price level.
(19) A payer who supplies passenger cars in the form of a financial lease contract with a subsequent purchase of a hired item is obliged to divide the tax base into an input price excluding tax and a premium above the input price of a passenger car without tax. If the lease contract is cancelled with the subsequent purchase of the leased item, the lease contract shall be deemed to be the lease contract from the date of conclusion when the leased item is returned to the lessor after the termination of the lease contract. This procedure shall not apply if the object of the lease has been demonstrably stolen or destroyed or if the returned item is sold immediately or becomes the subject of a new lease contract with the subsequent purchase of the hired item. In the case of a further financial lease of a returned passenger car with a subsequent purchase of a hired item, the basis of the tax shall be the input price of the car without tax, minus the share of the price paid under the original financial lease contract with the subsequent purchase of the hired item, and the premium above the level of the input price excluding tax. '
29. in Article 15 (3), the words "who were payers" are replaced by the words "who was a payer."
30. After Paragraph 15, the following Section 15a is inserted:
Correction of tax rate and amount of tax
(1) Where the payer, after the tax assessment, finds that he has carried out a taxable transaction and has also issued a tax document, he has incorrectly applied that taxable transaction to:
(a) a 5% tax rate and a 22% tax rate should have been applied;
(b) the exemption provided for in Articles 25, 46 or 47 and the 5% tax rate should have been applied;
(c) exemption pursuant to Articles 25, 46 or 47 and a tax rate of 22% should have been applied,
(d) the 5% tax rate and the exemption provided for in Articles 25, 46 or 47 should have been applied,
(e) the tax rate of 22% and the exemption provided for in Articles 25, 46 or 47 should have been applied,
and, at the same time, the correction of that error for the individual taxable transactions carried out increases the tax liability, is obliged to submit a separate additional return in the manner set out in § 38a.
(2) The adjustment referred to in paragraph 1 may be carried out by the payer by drawing up an adjustment document containing the information provided for in Article 12 (2) (a), (b), (c), (d), (e), (f), (g) and:
(a) the serial number of the tax document initially issued in which the payer applied the wrong tax rate or, where appropriate, unduly applied the tax exemption provided for in Articles 25, 46 or 47;
(b) the tax base on the tax document initially issued with a negative mark, the tax rate initially applied and the amount of tax with a negative mark;
(c) the taxable amount of the tax document initially issued, the correct rate of tax and the amount of tax.
(3) In the additional tax return, the payer shall indicate the original tax base with a negative mark and, in the absence of a correction of the taxable supply exempted under Paragraph 25 of this Law, the amount of the output tax at an incorrect 5% rate with a negative mark. It shall also state the tax base with a positive sign and, in the absence of taxable transactions exempted under Section 25 of this Act, shall also state with a positive sign the amount of the output tax at the correct rate of 22% or 5%.
(4) If the payer, after the tax assessment, finds that he has carried out a taxable transaction, he has incorrectly applied that taxable transaction to:
(a) a tax rate of 22% and a 5% tax rate should have been applied;
(b) the tax rate of 22% and the exemption provided for in Articles 25, 46 or 47 should have been applied,
(c) the 5% tax rate and the exemption provided for in Articles 25, 46 or 47 should have been applied,
(d) exemption pursuant to Articles 25, 46 or 47 and a tax rate of 22% should have been applied;
(e) exemption pursuant to § 25, 46 or 47 and a 5% tax rate should have been applied
at the same time, the correction of that error results in a tax reduction, the error cannot be corrected in any way. ';
31. Paragraph 16, including the title and footnote 13a, reads:
Tax rates
(1) The rate of tax on goods is 22%. For goods listed in Annex 1, which is an integral part of this Act, and for heat energy, the tax rate shall be 5%.
(2) For the purposes of the correct classification of goods under the code number set out in Annex 1 to this Act, the tax administrator shall recognise binding tariff information on the classification of goods by the customs authorities.
(3) The tax rate for the money referred to in Article 2a (2) (a) and for tobacco finances13a is 5%. The tax rate for the money referred to in § 2a (2) (b) is 22%.
(4) The tax rate for services is 5%. For services and works of a production nature (13) listed in Annex 2, which is an integral part of this Act, the rate of tax is 22%. Where the payer provides both the work of a production character listed in Annex 2 and the work of a production character not listed in this Annex in the framework of taxable transactions, the tax rate of 22% shall apply to the taxable supply provided.
(5) The rate of tax on buildings, including building buildings and works classified under the Special Regulation (13) under Sections 45 and 46 (classification of construction works) is 5%, unless otherwise provided by law.
(6) The tax rate for the transfer and use of rights is 5%, with the exception of the lease, when the movable item hired is returned to the lessor, where the tax rate is 22%. For the rental and lending of passenger cars for which the right to deduct pursuant to Paragraph 19 (4) is not claimed, a tax rate of 5% shall apply.
(7) In the case of financial lease contracts with subsequent purchase of the leased item, the same rate shall apply to goods or immovable property covered by this contract.
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Regulation Information
| Citation | Act No. 258 / 1994 Coll., amending and supplementing the Act of the Czech National Council No. 588 / 1992 Coll., on Value Added Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.1994 |
|---|---|
| Effective from | 01.01.1995 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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