Act No. 321 / 1993 Coll.
Act amending and supplementing the Act of the Czech National Council No. 588 / 1992 Coll., on Value Added Tax, as amended by Act No. 196 / 1993 Coll.
Valid
Effective from 01.01.1994
321
THE LAW
of 2 December 1993
amending and supplementing Act No. 588 / 1992 Coll., on Value Added Tax, as amended by Act No. 196 / 1993 Coll.
Parliament has decided on this law of the Czech Republic:
Act of the Czech National Council No. 588 / 1992 Coll., on Value Added Tax, as amended by Act No. 196 / 1993 Coll., is amended as follows:
1. In Paragraph 2, the following sentence is added at the end of paragraph 1: "The transfer of assets in kind to a person who is not a payer and to a settlement unit 1b) in kind, provided that a deduction has been applied to them, with the exception of assets in kind, which has been issued or provided as a replacement under Act No. 229 / 1991 Coll., as amended, or Act No. 42 / 1992 Coll., as amended. '
2. in Article 2 (2) (f), the words "Article 18 (4) a" shall be deleted;
3. in Article 2 (2), the following point (m) is added:
"(m) by means of the tax document referred to in Article 12 (2) and (6), the document of application 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) and the proof of payment referred to in Article 12 (7) and Article 46 (4)."
4. in Article 2 (2), the following point (n) is added:
"(n) a financial lease, followed by the purchase of a rented item, which meets the conditions laid down in a special regulation. 2b)."
5. In Paragraph 5 (1), "CZK 1 500 000 'is replaced by" CZK 750 000'.
6. In Paragraph 5 (3), the amount "3 000 000 CZK 'is replaced by" 1 500 000 CZK'.
7. In Article 5 (5), the amount "CZK 1 500 000" is replaced by "CZK 750 000" and "CZK 6 000 000" by "CZK 3 000."
8. In Article 5 (6) and (7), the words "by book 'are replaced by the words" from the remaining price of capital goods and from the purchase price of stocks'.
9. In Paragraph 5 (7), the following words shall be replaced by a comma at the end of the period and the following words shall be added: "and the amount of the tax shall be calculated as indicated in Paragraph 17 (3)."
10. in Article 5, paragraphs 8, 9 and 10 are added:
"(8) The payers are also taxable persons who acquire property under a privatisation decision under a special law, 3a) from the date of acquisition of the property.
(9) In the conversion of a company which has been paid value added tax into another form of company or cooperative, or in the merger or merger with another company, or at the division of the company, all taxable persons to whom the assets of the company are transferred without liquidation under a special law, 3b) shall become payers from the date on which the new company or cooperative is registered.
(10) The payers referred to in paragraphs 8 and 9 may apply for cancellation after three months from the date on which they became payers pursuant to paragraph 8 or 9, provided that their turnover does not exceed CZK 750 000 for these three months. "
11. in Article 6 (1), the following point (j) is added:
"(j) persons who are the statutory body of legal persons having a special relationship with the payer."
12. in Article 9 (1) (f), the words "the date indicated on the document of use" shall be replaced by the words "the date of receipt of the goods or services."
13. in Paragraph 9 (3), the following sentence shall be added after the words "Section 9 (3)": "The supply of heat and electricity, gas and water shall be deemed to have taken place on the date of deduction from the measuring equipment."
14. Article 12 (2) (i) reads as follows:
"(i) the amount of the tax, rounded up to 10%, or listed in pennies as appropriate."
15. In Paragraph 12, the following sentence is added at the end of paragraph 2: "The payer who carried out the taxable transaction is responsible for the correctness of the information contained in the tax document."
16. Article 12 (5) (i) reads as follows:
"(i) the amount of the tax, rounded up to 10%, or listed in pennies as appropriate."
17. in the introductory sentence of Article 13 (4), "(g)" is replaced by "(h)";
18. the following words shall be added at the end of Paragraph 13 (4) (a): "where appropriate, even in pennies."
19. in Article 13 (4) (b), at the end of the period, the following words shall be replaced by a comma and the following words shall be added: "or, where appropriate, in pennies."
20. Paragraph 14 (2) reads as follows:
"(2) The basis for the calculation of the tax may also be the price, including the tax, in particular in the case of making taxable payments to payers for cash, making taxable transactions to persons who are not payers, and in the case of taxable transactions pursuant to Article 12 (7). '
21. In Paragraph 14 (10), the words "including valid gold coins with the mentioned denomination" shall be inserted after the words "in alloys or coins," and the words "State Bank of Czechoslovakia" shall be replaced by the words "Czech National Bank."
22. in Paragraph 14 (11), the words "State Bank of Czechoslovakia" are replaced by the words "Czech National Bank" and "Czechoslovak";
23. In Article 14 (12), the word "Czechoslovak" is replaced by "Czech."
24. In Paragraph 14 (13), the dot is replaced by a comma at the end of the sentence and the following words are added: "at least all the funds received by the payer from abroad or domestic."
25. In Paragraph 14 (14), the words "electricity, heat, gas or water" shall be inserted after the words "which bought the services," and the words "is entitled not to apply tax on those services" shall be replaced by the words "the supply is considered to be exempt under Paragraph 25."
Article 26 (14) (16) reads as follows:
"(16) The basis of the tax on the supply of second-hand goods purchased from non-payers for resale in the same condition is the difference between the purchase price of the non-payer and the price of the sale at a tax-free level. This procedure shall also apply when buying used passenger cars from payers for resale in the unaltered state. '.
27. in Paragraph 14 (17), the following shall be inserted after the words "This procedure shall not apply if" the subject of the lease has been clearly stolen or destroyed or if ";
28. Paragraph 14 shall be added to the following paragraph 18:
"(18) The payer who supplies the goods together with their installation shall be obliged to divide the taxable amount separately for the goods and for the service. In so doing, the payer is obliged to establish the taxable amount for the goods at least at the standard price level. Installation shall be understood as involving goods on distribution networks or putting into service by other means, not being a fixed installation of goods as part of the construction. ';
29. Paragraph 14 shall be added to the following paragraph 19:
"(19) The tax base for services classified under the special rule 13b) in the relevant field as tourism services shall be the calculated premium contained in the offer price or the actual premium established as the difference between the actual costs and the revenues achieved for each tourism activity or for a maximum period of calendar year. '
30. Article 15 (2) reads as follows:
"(2) The difference between the original and the corrected taxable base shall be considered to be a separate taxable transaction subject to tax during the tax period in which the adjustment to the taxable base referred to in paragraph 1 was made. ';
31. in Article 16 (3), the following shall be inserted after the words "Article 2a (2) (a)": "and in the case of tobacco found 13c)."
32. in Article 16 (4), the reference and footnote 13b are renumbered 13d).
33. In Article 16 (8), the following is inserted after the words "short-term lease ':" real estate including parts of buildings, flats and'.
Article 34 (17) (7) reads as follows:
"(7) In calculating the tax on services purchased and provided in connection with the completion of tourism services, the payer may proceed as follows:
(a) the services acquired from taxpayers at prices including tax and the services acquired from abroad on sale are no longer taxed, but are not entitled to deduct pursuant to Paragraph 19;
(b) the services which the payer himself provides and, in the case of services purchased from persons who are not payers, applies a tax equal to the applicable rate. "
footnote 16 (a) is deleted.
35. in Paragraph 19 (2), the following words shall be inserted after the words "to which entry tax has been entered": "but first in the tax period when taxable transactions took place."
36. in Paragraph 19 (3), after the words "simplified tax document" the word "or" shall be replaced by "a."
37. in Article 19 (4), the words "purchase of a hired item" shall be replaced by the words "lease of a hired item."
38. In Paragraph 19 (6), the following sentences are added at the end of the paragraph: "This procedure shall not apply to payers buying used cars for resale. These taxpayers are obliged to apply the tax pursuant to Paragraph 14 (16). '
39. Paragraph 20 (1) reads as follows:
"(1) If the payer has a turnover not only for his taxable transactions for which he is entitled to deduct, but also for taxable transactions exempt from tax under Paragraph 25 for which he does not have a right to deduct, he shall be obliged to shorten the right to deduct. The obligation to shorten the right to deduct also applies to payers who are not established or set up for business purposes. 16a) The proportion of the deduction shall be determined as the product of the total input tax for the relevant tax period and coefficient. The coefficient shall be determined as the proportion in which the numerator is the sum of the non-taxable prices for which the right to deduct arises and in the denominator the total of the non-taxable prices for all transactions carried out during that tax period, i.e. both taxable transactions with the right to deduct and taxable transactions exempt under Article 25 of the Law. In the case of payers who are not set up or set up for business purposes, subsidies, contributions or other resources from national or local budgets and revenue from the main activity shall also be included in the denominator. The price excluding the sale of an undertaking or part of it, the price excluding tax for the transfer of buildings, part of buildings, flats and non-residential premises exempted under § 30, the price excluding the sale of valid postal prices and stamps pursuant to § 26 (c), the price excluding the tax for taxable transactions carried out abroad and the transactions which the payer is obliged to carry out by decision of the State body or by general binding legislation governing the claims of persons as a result of the settlement of property injustices shall not be counted against the sum of the coefficient denominator. Paying agents established or set up for business purposes shall not count against the sum of the denominator of the coefficient. Paying agents established or set up for business purposes shall not count against the sum of the denominator of the coefficient, nor shall the transactions which are not taxable in accordance with Article 2 (1), and subsidies and contributions from the state budget or local budgets. The coefficient calculated shall be rounded up to four decimal places. ';
40. § 24 is released.
Article 25 (1) (e) reads as follows:
"(e) transfer of buildings and lease of land and buildings (§ 30),"
42. In § 26 (c), "Czechoslovak" is replaced by "Czech."
43. In § 28 (n), the words "State Bank of Czechoslovakia" are replaced by the words "Czech National Bank."
44. Article 29 shall be added to the provisions of (c), which shall read as follows:
"(c) supplementary pension insurance with a State contribution."
45. in Paragraph 30 (2), the following shall be inserted after the words "non-residential premises": "and the hire of safety deposit boxes."
46. In Paragraph 30 (3), the words "land or buildings' are replaced by the words" land, buildings, parts of buildings, flats and non-residential premises'.
47. Paragraph 30 shall be added to the following paragraph 2:
"(2) The transfer of buildings, parts of buildings, flats and non-residential premises under a lease contract, followed by the purchase of the leased item, shall be exempt from tax except for the conclusion of the contract within two years of the acquisition or approval of the construction. The basis of the tax in the case of a contract concluded within two years of the acquisition or approval of the construction is the price determined according to the price rules at the date of conclusion of the contract. '
Paragraphs 2 and 3 shall become paragraphs 3 and 4.
48. In Paragraph 34, the dot is replaced by a comma at the end of the sentence and the following words are added: "Except for services related to their operation provided by other persons to operators. '
49. In Paragraph 35, the dot is replaced by a comma at the end of the sentence, and the following words are added: "even under a lease contract with a subsequent purchase of the leased item."
50. Paragraph 36 (3) reads as follows:
"(3) The payer to whom paragraph 2 applies may choose a calendar month for his registration as a tax period and notify the financial authority accordingly. A change in the tax period from monthly to quarterly or quarterly to monthly may be made for the payer at the earliest from the beginning of the following calendar year. Such a change shall be notified to the financial authority by the payer no later than 31 January of the calendar year concerned. The change in the tax period from quarterly to monthly shall be notified by the payer whenever the turnover set out in paragraph 2 is exceeded for the preceding calendar year. ';
51. in Paragraph 37, the words "Additional tax due" shall be replaced by the words "Additional tax paid by the payer or additional tax levied by the tax authority."
52. Paragraph 38, including the title:
Tax return
(1) The payer is obliged to submit a tax return within 25 days of the end of the tax period, even if it is negative.
(2) If the payer finds that the tax return submitted by him is incorrect or incomplete and its correction results in an increase in the tax liability or in a reduction in the excess deduction, he shall immediately submit to the financial authority an additional tax return with an indication of the tax period to which he relates.
(3) If the payer finds that the tax return which he has submitted is incorrect or incomplete and its correction results in a reduction in the tax liability or an increase in the excess deduction, he may submit to the tax authority an additional return indicating the tax period to which it relates no later than six months after the date of payment of the tax.
(4) In the additional tax return, the payer shall indicate only differences in the tax return initially submitted. '
footnote 40) is deleted.
53. In Paragraph 40 (3), "at least 5000 CZK" is replaced by "at least 2000 CZK."
54. In Paragraph 40 (4), the following words shall be inserted after the words "not to submit a tax return at all": "even after the request of the tax authority,"
55.
Basis and calculation of tax on imported goods
(1) The taxable amount for imported goods referred to in Article 43 (1) (a) and (b) is the sum of:
(a) the basis for calculating the duty;
(b) customs duties and charges levied on imports of goods by the customs authorities;
(c) the relevant excise duties.
(2) The duty referred to in paragraph 1 (b) shall mean the duty calculated on the basis of the applicable duty rate, not reduced by special rules. 47b)
(3) For goods released for free circulation under the outward processing procedure referred to in Article 43 (1) (c), the tax shall be calculated in accordance with the calculation set out in Cla.47c)
(4) For the goods referred to in Article 43 (1) (d), the amount of the tax for each, even if only the calendar month during which the goods were placed under the temporary importation procedure shall be 3% of the tax to be charged on those goods if, at the time of entry into the temporary importation procedure, they were released for free circulation. The tax thus determined may not be higher than that which would have been charged in the event of the release for free circulation of those goods at the time of entry for the temporary importation procedure.
(5) For goods placed under the temporary importation procedure for free circulation, the amount of the tax shall be determined by the difference between the taxes calculated in accordance with Paragraph 43 (1) (a) and paragraph 4.
(6) The rates of taxation referred to in Article 16 apply to imported goods. "
56. In Article 45 (2), the words "customs warehouse 'are deleted.
57. In Article 45 (5), the following sentence is added at the end: "The payer is not entitled to refund in the case of reexported goods from the inward processing procedure in the drawback system because he is entitled to deduct on importation of goods from that procedure. '
58. In Paragraph 45 (6), the word "conditions' is replaced by" method and scope '.
59. In Paragraph 46 (1), the words "money, insurance and legal, information, translation and other services to the public" shall be deleted.
Paragraph 60 (46) (4) reads as follows:
"(4) For the purposes of this Act, proof of payment or, where applicable, a payment order stating the name or name of the person for whom taxable transactions are made shall be regarded as a tax document when providing services and transferring and using rights abroad. ';
61. In Article 47 (3), the following sentence is added at the end of the paragraph: "Services related to the international transport of goods carried out by a payer who is a buyer or seller in relation to abroad shall also be exempt. '
62. Paragraph 53 (3) shall be deleted.
63. In Section 53a, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) Where a person who is not a taxpayer sells goods for which he has claimed reimbursement of the tax paid pursuant to paragraph 1, he shall be liable to pay the tax to the competent financial authority at the amount of the tax initially recovered within 25 days of the end of the month in which the goods were sold. ';
64. In Paragraph 54 (1), the following sentence is added at the end of the paragraph: "The provisions of Act No. 588 / 1992 Coll., on Value Added Tax, as amended by Act No. 196 / 1993 Coll., shall apply to the application of the tax from 1 January 1993 to 31 December 1993."
65. footnotes No 1b, 2b), 3a), 3b), 13b), 13c), 16a), 47b), 47c) and 48a) are as follows:
"(1b) Sections 150 and 233 of the Commercial Code.
2b) Paragraph 24 (4) of Act No. 586 / 1992 Coll., on Income Tax, as amended.
3a) Act No. 92 / 1991 Coll., on the Conditions for Transfer of State Assets to Other Persons, as amended.
(3b) Paragraph 69 of the Commercial Code.
13b) Decree No. 114 / 1972 Coll. - specialization 954.
13c) § 40 et seq. of Act No. 587 / 1992 Coll., as amended.
16a) Paragraph 18 (4) of Act No. 586 / 1992 Coll., as amended.
47b) Decree of the Ministry of Finance No. 93 / 1993 Coll., on exemption of goods from import duties. § 289 of the ČNR Act No. 13 / 1993 Coll., Customs Act. Decree No. 69 / 1989 Coll., on the exemption of commercial goods imported and originating in developing countries from import duties. Government Decree No 59 / 1948 Coll., which gives provisional effect to the General Agreement on Tariffs and Trade of 30 October 1947. Decree No. 572 / 1990 of the Federal Ministry of Foreign Trade Coll., on the exemption of goods imported for the need of state-registered churches, religious societies, religious orders, congressions and their charities from import duties. Decree of the Federal Ministry of Foreign Trade No. 39 / 1992 Coll., on the exemption of selected goods from import duties.
47c) § 203 et seq. of Act No. 13 / 1993 Coll.
48a) Decree No. 114 / 1972 Coll. - Sections 962, 972 and 974. '
(66) Annex No 1 is amended as follows:
(a) the following entry is inserted after entry 440130:
| „4801 až 4803, 4805, 4807, 4808, 4810, 4814, 4815, 4817 až 4823 | Papíry, kartony a lepenky a výrobky z nich vyráběné v České republice, na které bylo vydáno Odvětvovým certifikačním střediskem osvědčení, že byly vyrobeny z více než 70% z recyklovaného papíru“, |
(b) in subheading 84213971, the text "intake air filters for internal combustion engines" is replaced by the text "catalytic converters for motor vehicles,"
(c) in subheading 84186991, the word "absorption" is deleted;
(d) entry 853910 is replaced by entries 853931 to fluorescent lamps, 853939 to discharge lamps, 853990 to 850410 and 854380 to parts of discharge lamps;
(e) entry 391731-33 is replaced by the entry "3917 ex - Heating plastic pipes for floor heating flexible, up to a maximum external diameter of 20 mm and wall thickness up to 2 mm (low pressure up to 1,6 pm) without accessories and with accessories,"
(f) the text for subheading 84219900 is replaced by the following:
"84219900 - Parts for domestic water treatment appliances and small waste water treatment plants for family houses
392690 - filling small waste water treatment plants for family houses made of plastic complete
3917 ex - filling of small waste water treatment plants for family houses in the form of cut plastic tubes (to be classified under the appropriate subheading according to the material used)
39140000 - charges for domestic water treatment apparatus (ANEX, KATEX ion filters) ',
(g) in entry 8469, the words "with amputated or paralyzed upper limbs" are replaced by the words "or persons with amputated or paralyzed upper limbs,"
(h) entry 84709000 is replaced by the following:
"847321 - additional devices for computers with Braille or voice output for the blind, additional devices for computers enabling their control by persons with reduced fine motor and amputated limbs
847330 - additional devices for computers with Braille or voice output for the blind, additional devices for computers enabling their control by persons with reduced fine motor and amputated limbs
842310 - personal scales with voice output for the blind
847010 - electronic calculators with voice output for the blind without external energy source
847021 - electronic calculators with voice output for the blind with external power supply equipped with printer
847029 - electronic calculators with voice output for the blind with external source not equipped with printer, "
(i) entry 87059090 is replaced by the following:
"8703 ex - rapid medical assistance vehicles equipped pursuant to Annex 1 to Decree No 434 / 1992 Coll. and No 49 / 1993 Coll. cover subheadings 87032110, 87032190, 87032219, 87032290, 87032319, 8703290, 87032410, 87032490, 87033110, 87033190, 8703219, 87033290, 87033319, 87033390, 87039090, 87039090 ',
(j) the text for heading 9018 is replaced by the following:
"9018 - medical, surgical, dental or veterinary instruments and apparatus, including scintigraphic apparatus, other electromedical apparatus, as well as sight testing instruments';
(k) the following entries are added:
"90282000 - Liquid meters - only hot and cold water meters for domestic water consumption,
90268091 - electronic - only heat meters consumed in households,
90268099 - others - only heat meters consumed in households'.
67. In Annex No 2, under the heading "921 - Repair and maintenance of other products of the machinery and fabricated metal industry ', the words" outside 921 - 13 - repair of invalid carriages only' are added.
68. In Annex No 2, the following entry is added under the heading "974 ':" 974 7 - Intermediate organisational services - only services related to the operation of lotteries and other similar games'.
1. The turnover for registration pursuant to Article 5 (1) and (3) shall first be established for the period beginning on 1 April 1994. The conditions set out in Paragraph 5 (5) of this Law are already applicable to the cancellation of the payer's registration on 1 January 1994.
2. For the period from 1 January 1994 to 30 June 1994, the payer may submit to the financial authority an additional tax return for the individual tax period of 1993, indicating the tax period to which it relates, no later than 12 months from the date of payment of the tax.
3. The payer, who notified to the Financial Authority, within the meaning of Paragraph 30 (3), by 31 July 1993, that the lease of land, buildings, flats or non-residential premises will be exempt from tax pursuant to Article 30 (2), may amend that decision and notify the Financial Office without complying with the time limit laid down in Article 30 (3).
The President of the Chamber of Deputies of the Parliament of the Czech Republic is hereby authorised to declare in the Collection of Laws the full text of the Act of the Czech National Council No. 588 / 1992 Coll., on Value Added Tax, as amended by Act No. 196 / 1993 Coll., as follows from the amendments and additions made by this Act.
This Law shall take effect on 1 January 1994.
Uhde v. r.
Havel v. r.
Klaus v. r.
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Regulation Information
| Citation | Act No. 321 / 1993 Coll., amending and supplementing Act No. 588 / 1992 Coll., on Value Added Tax, as amended by Act No. 196 / 1993 Coll. |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.1993 |
|---|---|
| Effective from | 01.01.1994 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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