What is Act No. 355 / 2021 Coll.?

Act No. 355 / 2021 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and Act No. 242 / 2016 Coll., Customs Act, as amended — Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and Act No. 242 / 2016 Coll., Customs Act, as amended.

When it became Act No. 355 / 2021 Coll. effectiveness?

Act No. 355 / 2021 Coll. became effective 01.10.2021.

Is Act No. 355 / 2021 Coll. still valid?

Yes, Act No. 355 / 2021 Coll. is still valid and effective.

How many times was it Act No. 355 / 2021 Coll. amended?

Act No. 355 / 2021 Coll. has 3 time versions of the text.

Act No. 355 / 2021 Coll.

Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and Act No. 242 / 2016 Coll., Customs Act, as amended

Valid Law Effective from 01.10.2021

Text versions: 01.10.2021 30.09.2021

ČÁST PRVNÍ Čl. I „§ 6fa „§ 6j „§ 8 „§ 8a „§ 13a „§ 71h „§ 79e „§ 93 „§ 97a „§ 100b „§ 109aa § 109ab „Díl 2 § 109c § 109d § 109e § 109f § 110 „Díl 3 Oddíl 1 § 110a § 110b § 110c Oddíl 2 § 110d § 110e § 110f § 110g § 110h § 110i § 110j Oddíl 3 Pododdíl 1 § 110k § 110l § 110m § 110n Pododdíl 2 § 110o Pododdíl 3 § 110p § 110q § 110r § 110s § 110t Pododdíl 4 § 110u § 110v § 110w § 110x § 110y § 110z § 110za Pododdíl 5 § 110zb § 110zc § 110zd § 110ze § 110zf § 110zg § 110zh Oddíl 4 § 110zi § 110zj § 110zk § 110zl § 110zm § 110zn § 110zo § 110zp § 110zq § 110zr § 110zs § 110zt § 110zu Oddíl 5 § 110zv § 110zw § 110zx § 110zy Čl. II ČÁST DRUHÁ Čl. III ČÁST TŘETÍ Čl. IV

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355

THE LAW

of 14 September 2021

amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and Act No. 242 / 2016 Coll., Customs Act, as amended

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

Amendment of the Value Added Tax Act

Čl. I

Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100, Act No. 100 / 2011, Act No. 100, Act.

1. At the end of footnote 1, the sentence "Council Directive (EU) 2019 / 1995 of 21 November 2019 amending Directive 2006 / 112 / EC as regards the provisions concerning distance selling and certain domestic supplies of goods shall be added to the separate line. '

2. in Paragraph 4 (1) (e):

"(e) performed by the supply of goods or services in return for payment by a taxable person acting as such."

3. In Article 4 (1) (g), the words "taxable person 'are inserted after the words" taxable person' and the words "place of stay 'are replaced by the words" establishment'.

4. in Paragraph 4 (1) (n):

"(n) by the operator of the electronic interface, a taxable person who, using an electronic interface, in particular an electronic marketplace, platform, portal or similar means, facilitates the supply of goods or services under the directly applicable European Union Regulation laying down implementing measures for the Directive on the common system of value added tax (7e).";

5. in Article 4 (6) (a), the words "the dispatch of goods" shall be replaced by the words "distance selling of goods."

6. In Article 4, paragraphs 9 and 10 are added:

"(9) For the purposes of this Act, the sale of goods at a distance shall mean the supply of goods where:

(a) the goods are dispatched or transported from a Member State different from the Member State of end of dispatch or transport;

1. the taxable person supplying the goods; or

2. by a third party, acting under a directly applicable European Union provision laying down measures for the implementation of the Directive on the common system of value added tax (7e), the taxable person supplying the goods to such dispatch or transport,

(b) the goods are delivered to the person for whom the acquisition of the goods is not subject to tax in the Member State of completion of dispatch or transport; and

(10) For the purposes of this Act, the sale of imported goods at a distance shall mean the sale of goods at a distance, whether the goods are dispatched or transported from a third country to the territory of the European Union. ';

7. In Paragraph 6c (1), "the dispatch of goods' is replaced by" distance selling of goods or distance selling of imported goods'.

8. The following Section 6fa is inserted after Section 6f:

„§ 6fa

(1) The operator of an electronic interface which carries out the taxable supply of goods pursuant to Paragraph 13a with the place of supply in the country, with the exception of the selected supply, on which the special scheme of one administrative place is applied, shall be the payer from the date on which the taxable supply is made.

(2) A foreign person who carries out the supply of goods to an electronic interface operator pursuant to Article 13a (2) with the place of supply in the country shall be a payer from the date of delivery of such goods. "

„§ 6j

(1) A taxable person who is not a payer and who will carry out selected transactions under the European Union scheme or the import procedure of a special scheme of one administrative post shall be identified by a person from the day following the date of notification of the decision by which that person is registered, provided that:

(a) it has its head office or establishment within the territory of the European Union;

(b) dispatch or transport of goods shall commence within the territory of the country if the supply of such goods is a selected supply; or

(c) it has its registered office or establishment in the Kingdom of Norway, unless it has its registered office or establishment in the territory of the European Union.

(2) A taxable person who is not a payer shall have his head office in the territory of the country, or an establishment where he does not have his head office in the territory of the European Union, and who shall, as an intermediary, carry out, in the name and on behalf of the person carrying out the duties resulting from the application of the import arrangements, an identified person from the day following the date of notification of the decision by which that person is registered. "

10. In Paragraph 7, the following paragraph 5 is inserted after paragraph 4:

"(5) Paragraph 3 shall not apply to the supply of goods pursuant to Paragraph 13a."

Paragraphs 5 to 8 shall be renumbered paragraphs 6 to 9.

11. in Paragraph 7 (8), "6" is replaced by "7."

12.

„§ 8

Place of supply for distance selling of goods

(1) The place of filling when the goods are sold at a distance shall be the place where the goods are located after their dispatch or transport.

(2) The place of filling when the goods are sold at a distance shall be the place where the goods are located at the time when their dispatch or transport begins, provided that:

(a) the taxable person selling the goods shall have his registered office:

1. in a Member State and does not have an establishment in other Member States; or

2. outside the territory of the European Union and an establishment in only one Member State;

(b) the goods are dispatched or transported to a Member State different from the Member State in which the person selling the goods has his registered office or establishment; and

(c) the total value of the transactions in question, net of tax, in the relevant or immediately preceding calendar year, does not exceed EUR 10 000 or the equivalent in national currency, using the exchange rate published by the European Central Bank for 5 December 2017 (hereinafter referred to as "equivalent in another currency"); the total value of the relevant transactions for the purposes of determining the place of performance shall be the value of:

1. goods sold at a distance where the conditions laid down in points (a) and (b) are met; and

2. telecommunications, broadcasting and electronically supplied services to non-taxable persons, provided that the conditions laid down in Article 10i (3) are met.

(3) The place of performance for distance selling of goods, whereby the total value of the respective transactions, excluding tax, exceeds EUR 10 000 or its equivalent in another currency, shall be the place of performance referred to in paragraph 1.

(4) The person selling the goods at a distance referred to in paragraph 2 may decide that the place of supply shall be determined in accordance with paragraph 1. In that case, it shall act at least until the end of the second calendar year following the calendar year in which it has so decided.

(5) The decision referred to in paragraph 4 shall also be considered a decision determining the place of performance referred to in Article 10i (5). ';

13. The following Section 8a is inserted after Section 8:

„§ 8a

Place of delivery on sale of imported goods at a distance

The place of filling when the imported goods are sold at a distance shall be the place where the goods are located after their dispatch or transport is completed where:

(a) goods dispatched or transported to a Member State different from the Member State of importation; or

(b) the import arrangements for the special arrangements for one administrative place used for such sale. "

14. in Article 10i (3) and (4):

"(3) Paragraph 1 shall not apply to the supply of services where:

(a) the taxable person providing the service shall have his registered office:

1. in a Member State and does not have an establishment in other Member States; or

2. outside the territory of the European Union and an establishment in only one Member State;

(b) the place of the recipient of the service, determined in accordance with a directly applicable European Union provision laying down measures for the implementation of the Directive on the common system of value added tax (7e), is different in a Member State from the Member State in which the person providing the service has his registered office or establishment; and

(c) the total value of the transactions in question, exclusive of tax, in the relevant or immediately preceding calendar year, does not exceed EUR 10 000 or its equivalent in another currency.

(4) The place of supply of services whereby the total value of the relevant transactions, excluding tax, exceeds EUR 10 000 or its equivalent in another currency, to a non-taxable person, shall be the place of supply referred to in paragraph 1. ';

15. in the second sentence of Article 10i (5), "by the end of the calendar year immediately" shall be replaced by "at least by the end of the second calendar year."

16. In Article 10i, the following paragraph 6 is added:

"(6) The decision referred to in paragraph 5 shall also be considered a decision determining the place of performance referred to in Article 8 (4). ';

17. After Paragraph 13, the following Section 13a is inserted:

„§ 13a

Supply of goods facilitated by the electronic interface operator

(1) The sale of imported goods at a distance whose own value does not exceed EUR 150, which is facilitated by an electronic interface operator, is considered to be:

(a) the supply of goods to the operator of the electronic interface without dispatch or transport; and

(b) the sale of imported goods remotely by the electronic interface operator.

(2) The supply of goods by a foreign person to a non-taxable person in the territory of the European Union which is facilitated by an electronic interface operator shall be considered as:

(a) the supply of goods to the operator of the electronic interface without dispatch or transport; and

(b) the sale of goods at a distance by the operator of the electronic interface or the supply of goods by the operator of the electronic interface to a non-taxable person effected with dispatch or transport. ';

18. in Article 16 (3) (b), the words "taxable persons who do not have an establishment in the country" shall be deleted;

19. in Article 16 (4) (a) (3):

"The third sells remotely,"

20. In the second sentence of Article 19 (6), the words "which is not a payer or an identified person" shall be inserted after the word "person."

21. in Article 21 (4), the word "or" shall be deleted at the end of point (i).

22. In Article 21, at the end of paragraph 4, the dot is replaced by "or 'and the following point (k) is added:

"(k) the date of acceptance of the remuneration determined in accordance with the directly applicable regulation of the European Union laying down implementing measures for the Directive on the common system of value added tax (7e), in the case of:

1. the supply of goods pursuant to Article 13a;

2. the sale of imported goods at a distance to which the import scheme of the special scheme of one administrative place is applied. ';

23. in Article 21 (8) (b), the words "or (k)" shall be inserted after the words "(b)."

24. in Paragraph 28 (1) (b), the words "the dispatch of goods" shall be replaced by the words "distance sales of goods" and the words "this shall not apply to the distance sales of goods to which the special procedure of a single administrative place is applied."

25. in Article 30 (2) (b), the words "the dispatch of goods" shall be replaced by the words "distance selling or distance selling of imported goods."

26. In the second sentence of Paragraph 36 (5), the words "payment in cash 'are replaced by the words" amount of payment'.

27. in Paragraph 37 (b) (1), a comma shall be inserted after "Paragraph 36 (6), which shall include the tax," and the words "Payment in cash" shall be replaced by "Payment in accordance with Paragraph 36 (5)."

28. Paragraph 42 (13) is deleted.

29. Paragraph 43 (6) is deleted.

Paragraph 7 shall become paragraph 6.

30. in Paragraph 45 (3), "8" is replaced by "11."

31. in Article 46 (1) (a) and (b), the words "against the debtor" shall be inserted after the words "execution proceedings";

32. in Article 46 (3), the word "or" shall be added at the end of point (f).

33. in Paragraph 46 (3), the word "or" shall be replaced by a dot and paragraph (h) shall be deleted at the end of point (g);

34. In Article 46 (7), the words "the payer who has received 'are replaced by the words" the person who has accepted as a payer' and the words "the obligation to pay for this taxable supply is added at the end of the text of the paragraph 'and the obligation to pay for that taxable supply has not expired'.

35. in § 46b (1) of the introductory part of the provision and in § 46b (2), the word "designated" shall be replaced by "designated."

36. in Paragraph 46e (2) (a), the words "designated by a qualified estimate," shall be replaced by "designated by a qualified estimate."

37. in Paragraph 63 (1) of the introductory part of the provision, the text "71g" is replaced by "71h."

38. In Paragraph 63, the dot is replaced by a comma at the end of paragraph 1 and the following point (k) is added:

"(k) the supply of goods to the operator of the electronic interface (§ 71h)."

39. in Paragraph 65 (b), the words "in any case" shall be inserted after the words "in any case," and the words "under Article 71 (1) to (7)" shall be inserted after the words "in any case."

40. In Paragraph 65 (c), the word "mine 'is replaced by the words" should in any case' and the word "until 'is replaced by the words" and 82b, or according to §'.

41. In the third sentence of Paragraph 70, the words "taxable 'are deleted.

42.In Article 71 (3), point (a) is deleted.

Points (b) to (g) shall be renumbered as points (a) to (f).

43. In Article 71, the following paragraph 8 is added:

"(8) Exemptions shall be granted where:

(a) the tax on distance sales of imported goods granted under the special special scheme of one administrative place; and

(b) the customs declaration for the release for free circulation of such goods shall bear the registration number for the purposes of the import procedure for the special procedure of one administrative place. "

44. in Article 71g (2) (b), the words "written decision of the customs office on" shall be replaced by the words "declaration in the case."

45. the following Section 71h is inserted after § 71g, including the title:

„§ 71h

Exemption on delivery of goods by the operator of the electronic interface

The supply of goods by a foreign person to an electronic interface operator shall be exempt as regards the supply of goods pursuant to Article 13a (2) (a). ';

46. in Paragraph 74a (1):

"(1) Where the debtor who is a payer has or may have known that the facts relevant to the correction of the tax base have occurred in the event of an immaterial claim, the change in the amount of the correction of the tax base determined by a qualified estimate or additional correction of the tax base on the basis of which the tax deduction applied is reduced, within the time limit for the correction of the tax base, the tax deduction applied shall be reduced. ';

47. in Article 74a (3), the words "who is the payer" shall be inserted after the words "the debtor."

48. in Article 74a (5), the words "from the date on which" are replaced by the words "from the end of the tax period in which."

49. in Article 79a (1), the words "entitlement" and "or part thereof" shall be deleted;

50. in Article 79a (2), the words "entitlement to deduction" shall be replaced by the words "deduction."

51. in Article 79a (3), the words "right of deduction" shall be replaced by the words "deduction" and the words "entitlement to deduction" shall be deleted;

52. In § 79b and in § 79c of the introductory part of the provision, the words "entitlement" and "or part thereof" shall be deleted.

53. In Article 79d (1), the words "taxable" shall be deleted and the words "entitlement to claim" shall be replaced by "applied."

54. The following Section 79e is inserted after § 79d:

„§ 79e

(1) Upon cancellation of the registration, the debtor shall reduce the deduction applied to the taxable transactions received if:

(a) has not paid for such performance or part thereof;

(b) the debt for the taxable supply received is due and has not been extinguished;

(d) less than 3 years have elapsed since the end of the taxable period in which taxable transactions took place.

(2) The deduction shall be reduced to the amount of the tax fixed on the unpaid payment for taxable transactions up to the amount of the deduction initially applied. If the deduction has been reduced in accordance with § 79a or 79b, the deduction from the deduction tax reduced under § 79a or 79b shall be calculated.

(3) The debtor shall make a reduction in the deduction referred to in paragraph 1 for the last registration period; This does not apply to the person managing the estate at the end of the registration of the deceased payer pursuant to Article 106 (6) (b) if the heir continues to pursue the economic activity of the deceased payer.

(4) A debtor who has made a reduction in the tax deduction applied pursuant to paragraph 1 is entitled to increase the tax deduction applied again if, within 3 years of the cancellation of the registration, he or she subsequently fulfils his or her debt or part thereof,

(a) an additional tax return for the last tax period of registration; and

(b) the amount of the tax fixed on the additional payment or part thereof for taxable transactions, up to and including the amount of the deduction initially applied.

(5) The debtor who has made a reduction in the tax deduction applied pursuant to paragraph 1 or an increase in the tax deduction referred to in paragraph 4 is obliged to submit, as an annex to the tax return or to the additional tax return, a list of changes made to the tax deduction containing information on the taxable transactions received, the tax deduction initially applied and any subsequent changes thereto. The list shall contain at least:

(a) the designation of the creditor;

(b) the creditor's tax identification number;

on the 1st day of its implementation,

2. the tax base and the tax rate,

3. Date of maturity,

4. the registration number of the tax document; and

Day 5 and the amount of remuneration paid to date,

(d) the corrections made to the deduction pursuant to § 74 or 74a, including the data referred to in § 45 (1) (f) and (h) to (k);

(e) the amount of the deduction applied; and

(f) the date and amount of the additional remuneration provided. ';

55. in the second sentence of Article 81 (3), the words "the foreign person who submits' are replaced by the words" a person who does not have his registered office or place of residence in the European Union or a non-taxable person who has his registered office or place of residence in another Member State; These persons shall submit '.

56. In Paragraph 81 (7), the words "foreign person '," foreign persons' and "foreign person 'are replaced by the words" third country'.

57. in Article 82a (1) (c) (4), the words "the supply of services to which it has applied" shall be replaced by the words "the selected supply to which it has been used."

58. in Paragraph 82a (11):

"(11) A refund claim for a given refund period may be used if, during that refund period, the refund is claimed

(a) the date on which the taxable transaction was carried out or the date on which the tax document was issued for the taxable transactions in respect of which the right to refund was granted was the date on which the later date; or

(b) the date of implementation of the taxable supply received on importation of the goods has come. ';

59. in Paragraph 82a, the following paragraph 12 is inserted after paragraph 11:

"(12) A refund application may also cover tax documents or tax documents on importation of goods which have not been included in previous applications for refund where such documents:

(a) relate to the taxable transactions received which took place in the calendar year to which the refund application relates; or

(b) the taxable transactions received were made available to the applicant only during the refund period to which the refund application relates. "

Paragraphs 12 and 13 shall become paragraphs 13 and 14.

60. Paragraph 82a (14) is deleted.

61. In Section 83, the words "taxable persons' are deleted.

62. In Paragraph 83 (1) of the Introductory Part of the provision, the words "taxable persons who do not have an establishment within the territory of the European Union 'are deleted.

63.In Paragraph 83 (1) (e), the words "the provision of a service to which it applies' are replaced by the words" the selected performance to which it is used '.

64. In Paragraph 83 (2), the words "the provision of a selected service to which 'are replaced by the words" the performance of the selected service to which';

65. In the first sentence of Paragraph 90 (12), "to another Member State, paragraphs 8 and 64 shall not apply 'shall be replaced by" between Member States, paragraphs 8, 8a and 64 shall not apply'.

66. Paragraph 93, including the title, reads:

„§ 93

Tax administration by customs

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Regulation Information

Citation	Act No. 355 / 2021 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and Act No. 242 / 2016 Coll., Customs Act, as amended
Regulation Type	Law
Author	-
Collection	Code of Laws

Date of Promulgation	30.09.2021
Effective from	01.10.2021
Effective until	-
Status	Valid

Legal Areas: Taxes Finance Administrative law

The regulation text is for informational purposes only.