Act No. 302 / 2008 Coll.
Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended
Valid
Law
Effective from 01.01.2009
Text versions:
01.01.2009
19.08.2008
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302
THE LAW
of 17 July 2008
amending Act No 235 / 2004 Coll., on Value Added Tax, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 235 / 2004 Coll., on Value Added Tax, as amended by Act No. 635 / 2004 Coll., Act No. 669 / 2004 Coll., Act No. 124 / 2005 Coll., Act No. 215 / 2005 Coll., Act No. 217 / 2005 Coll., Act No. 377 / 2005 Coll., Act No. 441 / 2005 Coll., Act No. 545 / 2005 Coll., Act No. 109 / 2006 Coll., Act No. 230 / 2006 Coll., Act No. 319 / 2006 Coll., Act No. 172 / 2007 Coll., Act No. 261 / 2007 Coll., Act No. 270 / 2007 Coll., Act No. 296 / 2007 Coll., is amended as follows:
1. In Article 1, the words "incorporating the relevant provisions of the European Community1) and 'shall be inserted after the word" the law. "
Footnote 1:
"(1) Council Directive 2006 / 112 / EC on the common system of value added tax, as amended by Directive 2006 / 98 / EC and Directive 2006 / 138 / EC."
2. Paragraph 3 (2) reads as follows:
"(2) For the purposes of this Act, the following territories of the European Community which form part of the customs territory of the European Community shall also be considered a third country:
(a) Mount Athos,
(b) the Canary Islands;
(c) the French overseas departments;
(d) Ålands,
(e) the Channel Islands. ';
3. In Article 3, the following paragraph 3 is inserted after paragraph 2:
"(3) For the purposes of this Act, the territories of the European Community which are not part of the customs territory of the European Community shall also be considered as a third country.
(a) the island of Heligoland;
(b) the territory of Büsingen;
(c) Ceuta,
(d) Melilla,
(e) Livigno,
(f) Campione d'Italia;
(g) the Italian waters of Lake Lugano. ';
Paragraph 3 shall become paragraph 4.
4. In Article 3, the words ", the territory of Akrotiri and Dhehelia shall be considered as the territory of Cyprus' shall be added at the end of the text of paragraph 4.
5. In Article 4 (1) (c), the words "the tax on the payment granted," shall be inserted after the words "the foreign person," the word "or" shall be deleted and, at the end of the text of point (c), the words "or the tax granted on the supply of services pursuant to Article 10 (14)" shall be added.
6. In Article 4 (1) (f), the words "not having its registered office, place of business or place of business in the country 'are deleted.
7. In Article 4 (1), the words "or through an establishment located in a third country 'shall be added at the end of the text in point (g).
8. in Paragraph 4 (1) (h), the words "or from the payment received" shall be replaced by the words "from the payment received," the words "by a foreign person or" shall be replaced by the words "by a foreign person," and at the end of the text in point (h), the words "or the tax granted at the time of supply of the service referred to in Article 10 (14)" shall be added.
9. In Article 4 (1) (s), the words "which were registered in a domestic country pursuant to § 95, or § 95a, or the person who was registered in a domestic country pursuant to § 95a (5) 'are replaced by the words" which this law provides for in § 94, or the person who was registered in a domestic country pursuant to § 95a'.
10. in Article 4 (1) (t), the words "which have been registered pursuant to Article 97" shall be replaced by the words "on which this law provides in Article 96";
11. in Article 4 (1) (v), the words "or establishment or, where appropriate, place of residence or place of usual residence" shall be replaced by the words "or place of residence."
12. In Paragraph 4 (1) (w), the words "natural persons" shall be deleted and the words "national citizen of the Czech Republic, the address of the place of residence of a person from another Member State or the address of the place of residence of a foreign person" shall be replaced by the words "or the place of residence of the natural person or, where appropriate, the place where he is mostly staying."
13. in Paragraph 4 (1) (x), the words "in the case of taxable persons, the place where they carry out economic activities" shall be replaced by the words "the address of the taxable person registered as a place of business in a commercial register or other similar register or, where appropriate, his place of residence."
14. in Article 4 (1), point (y) is deleted;
Points (z) and (za) shall be renumbered as points (y) and (z).
15. in Article 4 (1) (y), the word 'permanent' shall be inserted after the word 'permanent' and the words' necessary to ensure economic activity 'shall be replaced by' through which the taxable person carries out his economic activity ';
16. in Article 4 (2), the sentence third and fourth shall be deleted and in the fifth sentence the word "however" shall be replaced by the word "further."
17. in Article 4 (3), point (e), including footnote 3, shall be deleted;
Points (f) to (i) shall be renumbered as points (e) to (h).
18. in Article 4 (3), point (f) is deleted;
Points (g) to (h) shall be renumbered as points (f) to (g).
19. In Paragraph 5 (3), the first sentence shall be replaced by the sentence "State, regions, municipalities, organisational units of the State, regions and municipalities, voluntary communal bundles, the capital of Prague and its parts and legal entities established or established by special legislation or by special legislation 7a) shall not be regarded as taxable persons in the exercise of public administration activities, even if they choose to exercise those powers by means of payment 7b)."
footnotes 7a and 7b are as follows:
"7a) For example, Act No. 505 / 1990 Coll., on Metrology, as amended, Act No. 248 / 2000 Coll., on Support for Regional Development, as amended.
7b) For example, Act No. 634 / 2004 Coll., on Administrative Charges, as amended, Act No. 565 / 1990 Coll., on Local Charges, as amended. '
20. in Article 5, paragraph 5 is deleted;
21. In Paragraph 6 (1), the words "place of business or establishment" are replaced by the words "or place of business" and the words "the nearest 12 preceding consecutive calendar months" are replaced by the words "amount of CZK 1 000 000 000 for a maximum of 12 immediately preceding consecutive calendar months."
22. in Paragraph 6 (2), including footnotes 7c and 7d:
"(2) In return, for the purposes of this Act, the sum of the remuneration net of tax, including the price subsidy to be paid to the taxable person for the transactions carried out, namely the supply of goods, the transfer of immovable property and the supply of services, with the place of supply in the country, if the payment is for:
(a) taxable supply;
(b) exempt transactions with a right of deduction; or
(c) transactions exempt from tax without the right to deduct pursuant to § 54 to 56, provided that they are not ancillary to an occasional activity.
The remuneration on the sale of the tangible property (c) and the depreciation of the intangible property (c) or land which is the permanent tangible property (d) in respect of which the taxable person accounts or records shall not be included in the turnover.
7c) Sections 26 to 32a of Act No. 586 / 1992 Coll., on Income Tax, as amended.
7d) Act No. 563 / 1991 Coll., on Accounting, as amended. '
Footnote 10b is renumbered footnote 7d, including the reference to that footnote.
23. In Article 7a (1), the words "or, where appropriate, the place of residence or the place where it usually resides' are deleted.
24. In the second sentence of Article 7a (3), the words ", place of residence 'and the words" or, where appropriate, place of residence or place of usual residence' shall be inserted after the words "business'.
25. In Article 9 (1), the words "or, where appropriate, the place of residence or the place where it usually stays," shall be deleted.
26. in Paragraph 10 (6), the introductory part of the provision reads:
"In the case of the supply of services to a foreign person or a taxable person who has his registered office or place of business in another Member State or an establishment situated outside the territory of the country, the place of performance shall be the place where the service is provided, the registered office or the place of business, or the place where the establishment is situated, where the service is provided for that establishment, in respect of the following services: ';
27. in Article 10 (6) (l), the words "the gas or electricity distribution or transmission system, the transport, distribution or transmission of gas or electricity through it" shall be replaced by the words "and the gas or transmission and distribution system for electricity and the provision of the transport and distribution of gas or the transmission and distribution of electricity through those systems."
28. Paragraph 10 (7) reads as follows:
"(7) In the case of the supply of services referred to in paragraph 6 by a taxable person or a taxable person in another Member State which has neither its registered office nor its place of business in the domestic territory, or through an establishment situated outside the domestic, the payer or the taxable person, having his registered office or place of business in the domestic territory, the place of performance shall be that of the domestic country. ';
29. in Article 10 (8) (a):
"(a) an electronic service provided via the Internet or an electronic network which implies that its provision is essentially automated and requires minimal human intervention and is not feasible without the use of information technology; the following point is added:
30. in Paragraph 10 (9) (a), the words "foreign person" shall be replaced by the words "payer."
31. in Article 10 (9) (b), the words "or through an establishment situated in a third country" shall be inserted after the words "a taxable person."
32. In Article 10 (10), the words "or through an establishment situated in a third country 'shall be inserted after the words" a taxable person' and the words "or, where appropriate, the place where he normally resides' shall be deleted.
33. In Paragraph 10 (11), the words "or through an establishment located in a third country 'and the words" or, where appropriate, the place where it normally resides' shall be inserted after the words "a taxable person '.
34. in Article 10 (12) (c), the words "the service provided or where the supply or acquisition of the goods is carried out" shall be replaced by the words "the place of performance of the service provided or the place of performance of the supply of goods, the acquisition of goods or the transfer of property."
35. in Paragraph 10 (13), the words "the person acting in the name and on behalf of another person," shall be deleted and the word "secured" shall be replaced by the word "secured" and the words "or goods" shall be replaced by the words "the goods covered or the property transferred."
36. In Article 10, the following paragraph 14 is added:
"(14) Where the place of service referred to in paragraph 6, with the exception of exempt services, is laid down in a third country and that service is provided for a person who is also a payer, the place of performance shall be deemed to be the home country where the service is actually used or consumed by that person in the domestic territory. ';
37. in Article 12 (1), the words "territory of a Member State" shall be replaced by the words "Member State" and the words "from a third country" shall be inserted after the words "entering."
38. In Article 12 (2), the words "customs zones' are replaced by" zones'; the words "customs warehouses' are replaced by the words" warehouses'; the words "transit 'are replaced by the words" external transit'; the words "Member State territory 'are replaced by the words" Member State'; the words "the relevant arrangements' are replaced by the words" those goods cease to be subject to the relevant customs measures'.
39. In the second sentence of Paragraph 13 (1), the words "which are entered in the property register," and the third sentence are deleted.
40. In Article 13, at the end of paragraph 3, the dot is replaced by a comma and the following point (d) is added:
"(d) the transfer of the right to use the hired goods or leased property under a contract which obliges the lessee to acquire the goods or property covered by the contract."
(41) In Article 13 (4) (f), the words "only when the person is not a payer is transferred" shall be deleted and the words "at the end of the text of the letter" shall be added; in such a case both the depositor and the transferee shall be jointly and severally liable for the fulfilment of the tax obligation. "
42. In Paragraph 13 (4) (g), the words "where the right to deduct has been claimed" shall be deleted.
43.Paragraph 13 (4) (h) shall be deleted;
Point (i) shall be renumbered as point (h).
44. in Paragraph 13 (4) (h), the last sentence is deleted;
45. In Article 13 (5), the words "permanent use for purposes other than those relating to the pursuit of its economic activities' shall be inserted after the words" employees', and at the end of the text of the paragraph, the words "or the provision of non-payment-free commercial property which has been created by its own activities, provided that the taxable transactions used to create that property have been deducted '.
46. In Paragraph 13 (7), in the introductory part of the provision, the words "domestic 'shall be inserted after the words" property'.
47. in Paragraph 13, paragraphs 8 and 9 are deleted;
Paragraph 10 shall become paragraph 8.
48. In Article 13 (8) (c), the words "which are marked by a trade firm or trade mark of the provider of the article or by the name of the promoted goods or services' are deleted and the words" which is not subject to excise duty with the exception of silent wine 'are replaced by the words "or the provision of commercial samples without payment in economic activity'.
49. in Paragraph 13 (8), point (d), including footnote 11a, is deleted;
Points (e) and (f) shall be renumbered as points (d) and (e).
50. In Paragraph 13 (8) (d), the words "together with the goods to the buyer, unless otherwise provided by law; where the repayable packaging is delivered for consideration, the supply of the goods shall not be considered to be the delivery of the goods only if, when the goods are delivered, the buyer is guaranteed to repay the refund of the repayable packing 11b) 'shall be replaced by" which is delivered together with the goods to the buyer for payment, provided that such reimbursement is directly linked to the repayable packaging and the buyer is guaranteed to repay the refund in full upon delivery of the repayable packaging 10a)'.
footnote 11b is deleted.
51. in Paragraph 14 (3) (f), the words "only when the person is not a payer is transferred" shall be deleted and the words "at the end of the text of the letter" shall be added; in this case both the depositor and the transferee shall be jointly and severally liable for the fulfilment of the tax obligation. "
52. in Paragraph 14 (3), the comma shall be replaced by a dot at the end of point (f) and point (g) shall be deleted;
53.In Paragraph 14 (5), the comma is replaced by a dot at the end of point (d) and point (e) is deleted.
54. Paragraph 15, including the title, reads:
Supply of services and certain supplies of goods by a taxable person abroad and by a taxable person in another Member State
(1) For the supply of services pursuant to Article 10 (7) by a taxable person, a taxable person in another Member State who does not have its registered office or place of business or through an establishment situated outside the territory of the Member State, the payer to whom the service is provided shall be obliged to grant and pay the tax pursuant to Article 108, unless the supply of services which is exempt pursuant to Article 51 is concerned.
(2) For the supply of services relating to immovable property pursuant to § 10 (1), transport services pursuant to § 10 (2), services pursuant to § 10 (4), services related to the valuation of movable property or work related to movable property or services directly related to the carriage of goods between Member States pursuant to § 10 (5), the supply of services pursuant to § 10 (12) and (13), the supply of goods pursuant to § 7 (3), and the supply of gas or electricity pursuant to § 7a (1) or (3) by a foreign taxable person who has no place of business or for which the service is supplied in another Member State which does not have its registered office, the place of business or establishment, unless the supply is a supply of goods in accordance with § 108, the supply of goods which are exempt from tax, are a payer or a person identified for tax, or a person identified for whom the supply of a service to whom the service is supplied to whom the service is supplied, or to whom the supply, or to whom the service is supplied.
(3) In the case of the provision of a means of transport pursuant to Paragraph 10 (9) by a foreign taxable person who does not have an establishment within the territory of the country or through an establishment situated in a third country of a taxable person in another Member State who does not have his registered office, place of business or establishment in the territory of the country, with the place of performance in the territory of the country, the payer or the person identified for the tax to whom the lease is granted shall be obliged to grant and pay the tax pursuant to Article 108.
(4) For the supply of services for which the place of performance is determined pursuant to Paragraph 10 (14), the taxable person or the taxable person in another Member State shall be obliged to grant and pay the tax pursuant to Paragraph 108.
(5) For the supply of services relating to immovable property pursuant to § 10 (1), transport services pursuant to § 10 (2), services pursuant to § 10 (4), services related to the valuation of movable property or work on movable property or services directly related to the transport of goods between Member States pursuant to § 10 (5), the supply of services pursuant to § 10 (12) and (13), the supply of goods with assembly or installation pursuant to § 7 (3), and the supply of gas or electricity pursuant to § 7a (1) or (3) by a foreign taxable person who provides a service or supplies of goods in another Member State shall be obliged to grant and pay a tax in accordance with § 108, where the supply of goods is not subject to the procedure under paragraph 2.
(6) When providing the means of transport referred to in Article 10 (9), where the conditions for the procedure referred to in paragraph 3 are not fulfilled, when providing the electronic service referred to in Article 10 (10) or the telecommunications service, radio or television broadcasting referred to in Article 10 (11), the foreign taxable person or via the premises of the payer or a person registered in another Member State, located in a third country, with the place of supply in the domestic territory, shall be obliged to grant and pay the tax pursuant to Article 108, unless he applies a special electronic service scheme pursuant to Article 88. '
55. in the first sentence of Article 16 (1), the words "or to another Member State" shall be inserted after the words "domestic."
56. In the first sentence of Article 16 (4), the words "not having its registered office, place of business or establishment and 'shall be deleted, the words" pursuant to Article 94 (11)' shall be deleted, the words "not having its registered office, place of business or establishment 'shall be replaced by the words" not having its registered office' and the word "not 'shall be deleted.
57. in Article 16 (5), the following points (b) and (c) are inserted after point (a):
"(b) the transfer of goods by a payer from another Member State to a domestic country which has been dispatched or transported from a third country and the importation of goods is effected by a payer in that other Member State, and the dispatch or transport of the goods is terminated within the country,
(c) the transfer of goods by a taxable person in another Member State who does not have its registered office or place of business in the domestic territory, or by a foreign taxable person who does not have his place of business in the domestic territory, for the purpose of carrying out economic activities in the domestic territory, where the goods are dispatched or transported from another Member State to the domestic territory, ';
Point (b) shall be renumbered (d).
58. In Article 20 (2), the words "Article 64 'shall be inserted after the words" Article 66';
(59) In Paragraph 20 (3), the words "and 3" and "and from the Channel Islands and San Marino" shall be inserted after the words "paragraph 2";
60. In Paragraph 21 (1), the word "payments' is replaced by" payments'.
61.Paragraph 21 (2) reads as follows:
"(2) A payer who, in accordance with the relevant legislation, does not keep accounts shall be liable to tax on the date on which taxable transactions are carried out. However, where the tax is granted on the date on which the payment is received, it shall be deemed to be the person who has incurred the obligation to grant the exit tax. ';
62. Paragraph 21 (3) is deleted.
Paragraphs 4 to 12 shall become paragraphs 3 to 11.
(63) In Article 21 (3) (b), the words "except for the supply of immovable property which is not the subject of registration in the register where the performance is considered to have taken place at the time of the contract's effectiveness, or" shall be deleted.
(64) In Paragraph 21 (3), at the end of (c), the dot is replaced by "or" and the following point (d) is added:
"(d) the date on which the right to use the goods by the lessee is acquired when the goods are delivered pursuant to Paragraph 13 (3) (d).";
65. In Article 21 (4), points (a) and (b) are replaced by the words "the date on which the property is transferred to the transferee, but not later than the date of service of the instrument stating the date of the legal effects of the deposit in the property register or the date on which the change in property right is registered. However, when the property is transferred pursuant to Paragraph 13 (3) (d), taxable transactions shall be considered to have taken place on the date of the acquisition of the right to use the property by the tenant. ';
footnote 17 is deleted.
66. in Paragraph 21 (5) (a), the word "payment" is replaced by the word "payment."
67. In Paragraph 21 (5) (b), the word "prices" is replaced by the word "fees," and the word "payments" is replaced by "fees."
68. In Article 21 (6), the words "for the transport and distribution of gas or for the transmission and distribution of electricity 'shall be added at the end of the text in point (b).
69. in Paragraph 21 (6) (f), "paragraph 3" is replaced by "paragraph 4."
70. in Paragraph 21 (6) (g), "paragraph 3" is replaced by "paragraph 4."
71. in Article 21 (6), the word "or" shall be added after the line at the end of the text of point (h).
72. in Paragraph 21 (6), the word "or" shall be replaced by a dot at the end of (i) and (j) shall be deleted;
73.In Paragraph 21 (8), "(i) 'is replaced by" (h)';
74. In the first sentence of Article 21 (9), the words "rental contracts 18), contracts for the hire of an undertaking, contracts for the hire of means of transport, contracts for financial leasing, contracts for works 19) or other similar contracts', including footnotes 18 and 19, are deleted and in the third sentence the number" 5 'is replaced by "6'.
75. in Paragraph 21 (11), the words "paragraphs 2 to 8" shall be replaced by the words "paragraphs 3 to 10" and at the end of the paragraph the sentence "For leases of land, buildings, flats and non-residential premises exempt from tax, the performance shall be deemed to have taken place not later than the last day of each calendar year."
76. In Paragraph 22 (1), the word "payments' is replaced by" payments'.
77.In Article 22 (3), points (a) and (b) are replaced by the words "on the 15th day of the month following the month in which the goods were dispatched or transported to another Member State. However, where a tax document has been issued before the 15th day of the month following the month in which the goods were dispatched or transported to another Member State, the payer shall be obliged to grant such delivery on the date of issue of the tax document. ';
78. Paragraph 23, including the title and footnote 19a, reads:
Implementation of performance and duty to grant VAT on imports of goods
(1) Taxable transactions are carried out and the duty on imports of goods is 19a)
(a) free circulation by placing goods under the customs procedure;
(b) the placing of goods under the inward processing procedure in the drawback system;
(c) the placing of goods under the temporary importation procedure with partial relief from import duties;
(d) illegal imports of goods;
(e) consumption or use of goods in a free zone or free warehouse under conditions other than those laid down by customs legislation;
(f) breach of the conditions resulting from temporary storage;
(g) breach of the conditions laid down for the customs procedure for which the imported goods have been placed; or
(h) removal of goods to customs.
(2) The obligation to import goods also arises from the date of the decision of the customs authority to return the goods from the free zone or free warehouse in the country.
(3) Where the payer has been released by decision of the customs authority pursuant to paragraph 1 (a), (b) or (c), the payer shall be obliged to tax the tax on the tax return for the tax period during which the goods were placed under the relevant arrangements.
(4) Where the payer has been released by decision of the customs authority in accordance with paragraph 1 (c), the payer shall be obliged to grant a tax equal to that which would have been charged upon release for free circulation at the time of import of the goods.
(5) Where a person who is not a payer has been released by decision of the customs authority in accordance with paragraph 1 (c), that person shall pay a tax equal to the amount which would have been charged upon release for free circulation at the time of import of the goods.
(19a) Articles 92, 114 and 201 to 208 of Council Regulation (EEC) No 2913 / 92. '
Footnotes 19b, 19c and 19d are deleted, including the footnotes.
79.In Article 24 (3), the words "under Article 13 (8) and (9)" shall be deleted.
80.In Article 24a (1), the word "payments" is replaced by "payments."
81. In Paragraph 25 (1) of the introductory part of the provision, the words "with place of supply in the country" and the provisions of (a) and (b) shall be replaced by "on the 15th day of the month following the month in which the goods were acquired. However, where the tax document was issued before the 15th day of the month following the month in which the goods were acquired, the payer or the person identified shall be liable to tax on the date of issue of the tax document. '
Article 25 (2) reads as follows:
"(2) When goods are acquired from another Member State pursuant to § 16 (4) and (5), the payer shall be liable to tax on the date on which the goods are transferred to the country. '
83. In Paragraph 25, the following paragraph 3 is added:
"(3) The acquisition of goods from another Member State shall be deemed to have taken place on the date on which the taxable supply would have taken place on delivery of the goods pursuant to Paragraph 21. However, the acquisition of goods from another Member State pursuant to § 16 (4) and (5) shall be deemed to have taken place on the date of the transfer of the goods to the country. '
84. in Paragraph 26 (1):
"(1) The payer shall be required to issue a tax document within 15 days of the date of:
(a) carrying out taxable or exempt transactions with a right to deduct for a taxable person or a legal person not established or established for the purposes of business; or
(b) acceptance of the payment; where the payer does not admit the tax on output on the date on which the payment is received, because he is not obliged to do so under Paragraph 21 (2), he may not issue a tax document on receipt of the payment.
The tax data and the tax base shall be shown on the tax document in Czech currency. '
85. in Paragraph 26 (2), the second and fourth words "payment" shall be replaced by "payment" and in the third sentence the word "payment" shall be replaced by "payment."
86. In Paragraph 27 (2), the word "written 'is replaced by the word" paper'.
87.In Paragraph 28 (2) (h), the word "payments" is replaced by "payments."
88. In Paragraph 28 (2) (l):
"(l) the amount of the tax, rounded to the nearest currency unit in circulation and, where appropriate, in pennies."
89. In Paragraph 28 (3), the word "payments' is replaced by" payments' and the words "for taxable transactions in the total tax 'are replaced by the words" if there is an amount for taxable transactions, including tax'.
90. in Paragraph 28 (4) (e), the word "payments" is replaced by "payments."
91. in Article 28 (5), the comma after the word "lease contracts" shall be replaced by "a" and "lease contracts" shall be deleted;
92. In Paragraph 28 (8), the word "payments' is replaced by" payments'.
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Regulation Information
| Citation | Act No. 302 / 2008 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 19.08.2008 |
|---|---|
| Effective from | 01.01.2009 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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