Decree No 358 / 2021 Coll.
Decree amending certain decrees in connection with the adoption of the Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and Act No. 242 / 2016 Coll., Customs Act, as amended
Valid
Order
Effective from 05.10.2021
358
DECLARATION
of 27 September 2021
amending certain decrees in connection with the adoption of the Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and Act No. 242 / 2016 Coll., the Customs Act, as amended
The Ministry of Finance sets out, pursuant to § 72 paragraphs 4 and 5 of Act No. 280 / 2009 Coll., Tax Code, as amended by Act No. 283 / 2020 Coll., and pursuant to § 70 paragraph 1 of Act No. 242 / 2016 Coll., Customs Act, as amended by Act No. 609 / 2020 Coll. and Act No. 355 / 2021 Coll.:
Amendment of the Order implementing certain provisions of the Customs Act
Decree No. 245 / 2016 Coll., implementing certain provisions of the Customs Act, as amended by Decree No. 106 / 2019 Coll., Decree No. 324 / 2019 Coll. and Decree No. 610 / 2020 Coll., is amended as follows:
1. After Paragraph 1, the following Section 1a is inserted:
Formats and model of the special supplementary declaration under the Value Added Tax Act
The particulars and model of the special supplementary declaration under the Value Added Tax Act are set out in Annex 1a to this Order. '.
2. the following Annex 1a is inserted after Annex 1:
"Annex No 1a to Decree No 245 / 2016 Coll.
Formats and model of the special supplementary declaration under the Value Added Tax Act
GENERAL PROVISIONS
1. All data elements are only required at the level of the declaration header.
2. The formats and cardinality of the data elements as defined in Part II of this Annex shall apply to submissions via an automatic data-processing system as well as to submissions made in paper form by means of a model as defined in Part III of this Annex.
3. Data which do not fit into the prescribed box of the specimen in paper form may be shown in the same structure on a separate numbered and marked sheet.
4. The expression "Format (type / length)" in the explanatory note for each data element means and indicates the requirements for the data type and their length. The codes for these types of data are
and alphabetic
n numerical
an alphanumeric
The number after the code indicates the permissible length of the data. The following applies:
The two dots shown, if any, before the length indicator indicate that the figure does not have a fixed length, but that the maximum may contain the number of digits specified by the indicator. The decimal point in the data length indication means that the attribute may contain decimal numbers, the digit before the decimal point giving the total length of the attribute and the digit after the comma the total number of decimal places.
Examples of field length and format:
a1 1 alphabetic character, fixed length
an4 4 alphanumeric characters, fixed length
n.. 16 to 16 numerical characters
an.. 22 to 22 alphanumeric characters
n.. 16,2 to 16 numerical characters including not more than 2 decimal places; The separator is moving.
5. The cardinality in the explanatory note for each data element indicates how many times the data element can be used in the declaration.
DATA COMPLETED IN SINGLE DATA ORIGINATING ELECTRONIC DATA REPORTS AND SAMPLES
Data element: Tax period
Format (type / length): n6 (yyyy mm)
Cardinality: 1 x
The tax period for which the declaration is lodged shall be indicated in the form of a calendar year and a calendar month.
Data element: Identification number of the holder of the authorisation to use the special import arrangements for low value goods
Format (type / length): an.. 17
Cardinality: 1 x
The EORI number of the person using the special arrangements for the import of low value goods shall be entered in accordance with the directly applicable European Union Regulation (1).
When lodged in paper form, it may be supplemented by an indication of the name and, where appropriate, the name and address of the person concerned.
Data element: Type and indication of security
Format (type / length): an4 (species); an.. 24 (designation)
Cardinality: 1 x (species); 99 x (marking)
The method set out in Annex No 1 to this Order shall indicate the code of the security and other cash transactions or the code of the failure to require the provision of a security and the registration number of the authorisation to use the security and other cash transactions which are administered together with the duty or the registration number of the guarantee waiver.
Data element: Tax base at the base rate
Format (type / length): n.. 16,2
Cardinality: 1 x
The taxable basis for goods subject to the basic rate of taxation under the Law governing value added tax shall be given in aggregate for all cases for the tax period for which the customs declarations declared the collection of value added tax by means of a special arrangements for the importation of low value goods and which have been delivered to the consignee of the consignment.
Data element: Tax for basic rate
Format (type / length): n.. 16,2
Cardinality: 1 x
The amount of the tax on goods subject to the basic rate of taxation under the law governing value added tax shall be reported in aggregate for all cases where the customs declarations declare the collection of value added tax by means of a special arrangements for the importation of low value goods and which have been delivered to the consignee of the consignment.
Data element: Tax base at first reduced rate
Format (type / length): n.. 16,2
Cardinality: 1 x
The taxable amount of goods subject to the first reduced rate of tax under the Law governing value added tax shall be given in aggregate for all cases for the tax period in question for which the customs declarations declare the collection of value added tax by means of a special arrangements for the importation of low value goods and which have been delivered to the consignee of the consignment.
Data element: Tax for the first reduced rate
Format (type / length): n.. 16,2
Cardinality: 1 x
The amount of the tax on goods subject to the first reduced rate of tax under the Law governing value added tax shall be reported in aggregate for all cases where the customs declarations declare the collection of value added tax by means of a special arrangements for the import of low value goods and which have been delivered to the consignee of the consignment.
Data element: Tax base for the second reduced rate
Format (type / length): n.. 16,2
Cardinality: 1 x
The taxable amount of goods subject to the second reduced rate of tax under the law governing value added tax shall be given in aggregate for all cases for the tax period in question for which the customs declarations declare the collection of value added tax by means of a special arrangements for the importation of low value goods and which have been delivered to the consignee of the consignment.
Data element: Tax for the second reduced rate
Format (type / length): n.. 16,2
Cardinality: 1 x
The amount of the tax on goods subject to the second reduced rate of tax under the Value Added Tax Act shall be reported in aggregate for all cases where the customs declarations declared the collection of value added tax through the special arrangements for the importation of low value goods and which have been delivered to the consignee of the consignment.
Data element: Total tax
Format (type / length): n.. 16
Cardinality: 1 x
The total amount of tax due for all cases for the tax period in question for which the customs declarations declared the collection of value added tax by means of the special arrangements for the import of low-value goods and received by the consignee of the consignment shall be indicated.
Data element: Undelivered goods - application for revocation
Customs decision
Format (type / length): an.. 35
Cardinality: 9999999 x
The registration number of the decision in the customs procedure relating to the release of goods for which it is not possible to deliver goods to the consignee shall be entered and such goods have been or are to be exported for the purpose of their return or are to be disposed of by other means in accordance with the directly applicable European Union Regulation (1).
Reference number of consignment
Format (type / length): an.. 35
Cardinality: 9999999 x
The unique commercial reference number assigned to the consignment by the person using the special arrangements for the import of low-value goods shall be provided.
Data element: Signature / verification
Format (type / length): an.. 35
Cardinality: 1 x
The principles applicable to all other submissions, carried out by an electronic data message through the relevant automated data-processing system pursuant to Implementing Decision No 2), shall apply.
MODEL
SPECIFIC ADDITIONAL CUSTOMS DECLARATION
MODEL
ANNEX OF THE SPECIFIC ADDITIONAL CUSTOMS DECLARATION
"
3. In Annexes 5 and 6, the words "and the Republic of Turkey 3 'are replaced by the words", the Republic of Turkey and the Republic of Serbia'.
EFFECTIVE
This Decree shall take effect on the day following that of its publication.
Minister of Finance:
JUDr. Schiller, Ph.D., v. r.
(1) Regulation (EU) No 952 / 2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast). Commission Delegated Regulation (EU) 2015 / 2446 of 28 July 2015 supplementing Regulation (EU) No 952 / 2013 of the European Parliament and of the Council with regard to detailed rules for certain provisions of the Union Customs Code (recast). Commission Implementing Regulation (EU) 2015 / 2447 of 24 November 2015 laying down detailed rules for the implementation of certain provisions of Regulation (EU) No 952 / 2013 of the European Parliament and of the Council laying down the Union Customs Code (recast).
(2) Commission Implementing Decision (EU) 2019 / 2151 of 13 December 2019 establishing a work programme for the development and entry into service of electronic systems set out in the Union Customs Code.
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Regulation Information
| Citation | Decree No 358 / 2021 Coll., amending certain decrees in connection with the adoption of the Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and Act No. 242 / 2016 Coll., as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 04.10.2021 |
|---|---|
| Effective from | 05.10.2021 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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