Decree No. 348 / 2003 Coll.
Decree on the refund of value added tax to persons enjoying privileges and immunities
Valid
Order
Effective from 17.10.2003
Text versions:
17.10.2003
348
DECLARATION
of 2 October 2003
on the refund of value added tax on persons enjoying privileges and immunities
In agreement with the Ministry of Foreign Affairs, the Ministry of Finance provides, pursuant to § 45a (2) of Act No. 588 / 1992 Coll., on Value Added Tax, as amended by Act No. 196 / 1993 Coll., Act No. 321 / 1993 Coll., Act No. 258 / 1994 Coll., Act No. 133 / 1995 Coll., Act No. 208 / 1997 Coll., Act No. 17 / 2000 Coll., Act No. 141 / 2001 Coll. and Act No. 322 / 2003 Coll., (hereinafter "the Act '):
Subject matter
This Decree provides for the reimbursement of value added tax paid ("VAT paid ') to persons enjoying privileges and immunities under the international treaty, 1) which the Czech Republic is bound by and which has been declared in the Collection of Laws or the Collection of International Treaties (" the person enjoying privileges and immunities').
Person enjoying privileges and immunities
A person enjoying privileges and immunities shall, for the purposes of this Order:
(a) a diplomatic mission or consular post, with the exception of consular offices run by honorary consular officers accredited for the Czech Republic as persons of foreign states;
(b) special missions;
(c) the representative of an international organisation;
(d) a member of the diplomatic mission (2) or consular authority (3), with the exception of a member of the staff and a private servant who is accredited for the Czech Republic and has no permanent residence in the Czech Republic;
(e) an official of the representative of an international organisation who does not have a permanent residence in the Czech Republic and is not a national of the Czech Republic if he is permanently assigned to perform his official duties in the Czech Republic, and a foreign national who is a member of a special mission accredited for the Czech Republic and who does not have a permanent residence in the Czech Republic,
(f) a family member of the person referred to in (d) or (e), if living with him in a common household in the Czech Republic, reached the age of 15, is not a national citizen of the Czech Republic and is registered by the Ministry of Foreign Affairs.
Establishment and termination of entitlement to refund of tax paid
The possibility of claiming reimbursement of the tax paid shall arise from the person enjoying the privileges and immunities referred to in Article 2, first in the tax period when the taxable transactions took place. The right to refund shall expire on 31 January of the calendar year following the calendar year in which the taxable transaction took place. The person enjoying the privileges and immunities referred to in § 2 (a) to (c) shall be entitled to reimbursement of the tax paid for the goods and services purchased, provided that he uses the goods and services purchased exclusively for his official use. The person enjoying the privileges and immunities referred to in § 2 (d) to (f) shall be entitled to reimbursement of the tax paid for the goods and services purchased on condition that he uses the goods and services purchased exclusively for his own use and consumption.
Scope of refund of tax paid
(1) The recipient of the privileges and immunities shall be refunded if the price of the taxable supply, including the tax paid to one seller in one calendar day on one sales document, is higher than CZK 2,000, with the exception of the purchase of fuel for motor vehicles, telecommunications services or services associated with the collection and delivery of municipal waste, the collection of electricity, water, gas, heating oils for heat production.
(2) The tax paid is refunded
(a) to the person referred to in § 2 (a), who is established in the Czech Republic, and to his or her person referred to in § 2 (d), including his or her family members on the basis of reciprocity, only to the personal, material and value extent that the tax is refunded to the Czech person enjoying privileges and immunities in a foreign State;
(b) the person referred to in § 2 (a), who has his registered office in the Czech Republic but whose sending State does not apply taxes as part of the price of goods and services, up to a maximum of CZK 3 000 000 per calendar year, and the person referred to in § 2 (d), including his family members, whose sending State does not apply taxes as part of the price of goods and services, up to a maximum of CZK 100 000 per calendar year,
(c) to a person referred to in § 2 (a) who has no registered office in the Czech Republic, up to a maximum of CZK 250,000 per calendar year and to a person referred to in § 2 (d), including members of his family, up to a maximum of CZK 10,000 per calendar year,
(d) to the person referred to in § 2 (b) and (c), to whom the principle of reciprocity does not apply, up to a maximum of CZK 500,000 per calendar year,
(e) to the person referred to in § 2 (e), including his family members not covered by the principle of reciprocity, up to a maximum of CZK 100,000 per calendar year.
(3) If the price including the tax on services provided in connection with the purchase, construction, renovation or maintenance of real estate located in the territory of the Czech Republic in which the diplomatic mission or consular post is based is more than CZK 500,000, the tax paid shall be refunded if the sending State of the diplomatic mission or consular post confirms the entitlement to refund of the work to the same extent for the Czech diplomatic missions or consular offices.
(4) The right to refund does not apply to objects of art, art collections and antiques.
Proof of entitlement to refund
The right to refund shall be established by means of a standard tax document pursuant to Article 12 of the Act or by means of a document relating to the sale of goods or services issued by the payer, provided that the document contains:
(a) the business name and surname, where applicable, the name, registered office or place of business, where applicable, the place of residence or the place of business of the payer carrying out taxable transactions;
(b) the tax identification number of the payer carrying out the taxable transaction;
(c) the name and, where applicable, the name and surname of the person for whom taxable transactions are carried out;
(d) the scope and subject matter of the taxable supply;
(e) the date of issue of the document;
(f) the date on which taxable transactions are carried out;
(g) the tax rate;
(h) the total amount of tax, rounded up to the whole crown;
(i) the amount of the net price.
Tax return and tax period
(1) The person enjoying the privileges and immunities of the tax return shall be entitled to the refund in a tax return to be submitted to the competent tax administrator on a form issued by the Ministry of Finance. The tax return shall be submitted only once per tax period, not earlier than the first day following the end of the first tax period in a calendar year and not later than 31 January of the following calendar year. After that date, the right to refund for the preceding period may no longer be claimed, even by submitting an additional return. If the beneficiary of the privileges and immunities does not claim reimbursement during the tax period, he shall not submit a return for that tax period.
(2) The tax period shall be the calendar month for the beneficiary of the privileges and immunities referred to in paragraphs 2 (a) to (c) and for the beneficiary of the privileges and immunities referred to in paragraphs 2 (d) to (f) of the calendar quarter.
Local jurisdiction
For refund purposes, the tax return shall be filed by the beneficiary of the privileges and immunities as follows:
(a) diplomatic missions, special missions or consular offices which have their registered office in the Czech Republic shall submit their tax returns to the tax administrator responsible locally for their registered office;
(b) members of a diplomatic mission, special mission or consular post, including their family members, shall submit a tax return to the tax administrator responsible locally for the persons referred to in (a);
(c) the representation of international organisations referred to in § 2 (c) shall submit the tax returns to the tax authorities responsible locally according to their registered office in the Czech Republic,
(d) officials of the representatives of international organisations referred to in § 2 (e), including their family members, shall submit their tax returns to the tax administrator responsible locally for their place of residence in the Czech Republic;
(e) diplomatic missions or consular posts which are not established in the Czech Republic, members of such diplomatic missions and consular posts, including their family members, shall submit their tax returns to the Financial Office for Prague 1.
Time limit for refund
The beneficiaries of the privileges and immunities shall be reimbursed within 30 days of the day following their measurement. If the tax return submitted is incomplete or doubts arise as to the accuracy, veracity or veracity of the tax return, the tax administrator shall invite the person enjoying the privileges and immunities to remove them within a period to be determined by the tax administrator.
The Ministry of Foreign Affairs shall confirm compliance with the principle of reciprocity and its personal, material and value scope in the annex to the completed tax return, which shall form an integral part of the tax return.
Export goods
The person referred to in § 2 who has claimed a refund of the goods under this Order may not claim a refund of value added tax on foreign natural persons when exporting such goods. 4) The person referred to in § 2 who has claimed a refund on export of goods by a foreign natural person, 4) may not claim a refund under this Decree.
In the case of a purchased motor vehicle, the tax shall be refunded on condition that, within 12 months of the date on which the refund was made, the motor vehicle will not be lent, leased, stopped or transferred to another person in return. Where a motor vehicle is lent, leased, stopped or transferred in full to another person before the expiry of a period of 12 months, the person enjoying the privileges and immunities of the refund shall pay in full to the competent tax office. The tax does not have to be refunded to the competent tax office only on condition that the person enjoying the privileges and immunities referred to in § 2 (d) and (e), who is terminated early as a diplomatic representative in the Czech Republic, transfers the purchased motor vehicle for which he has claimed the refund only to another person enjoying the privileges and immunities.
Efficacy
This decree shall take effect on the day of its publication.
Minister:
Sobotka v. r.
1) For example, Decree of the Minister of Foreign Affairs No. 157 / 1964 Coll., on the Vienna Convention on Diplomatic Relations, Decree of the Minister of Foreign Affairs No. 21 / 1968 Coll., on the Convention on Privileges and Immunities of International Professional Organisations, Decree of the Minister of Foreign Affairs No. 32 / 1969 Coll., on the Vienna Convention on Consular Relations, Decree of the Minister of Foreign Affairs No. 40 / 1987 Coll., on the Convention on Special Missions, Decree of the Minister of Foreign Affairs No. 52 / 1956 Coll., on the Access of the Czechoslovak Republic to the Convention on the Privileges and Immunities of the United Nations, approved by the General Assembly of the United Nations on 13 February 1946, Act No 125 / 1992 Coll.
2) Article 1 of Decree No. 157 / 1964 Coll.
3) Article 1 of Decree No 32 / 1969 Coll.
4) § 45e of Act No. 588 / 1992 Coll., on Value Added Tax, as amended.
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Regulation Information
| Citation | Decree No 348 / 2003 Coll., on the refund of value added tax to persons enjoying privileges and immunities |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.10.2003 |
|---|---|
| Effective from | 17.10.2003 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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