Act No. 360 / 2014 Coll.
Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and other related laws
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Law
Effective from 01.01.2015
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360
THE LAW
of 22 December 2014
amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and other related laws
Parliament has decided on this law of the Czech Republic:
Amendment of the Value Added Tax Act
Act No. 635 / 2004 Coll., Act No. 669 / 2004 Coll., Act No. 124 / 2005 Coll., Act No. 215 / 2005 Coll., Act No. 217 / 2009 Coll., Act No. 120 / 2010 Coll., Act No. 172 / 2007 Coll., Act No. 261 / 2007 Coll., Act No. 266 / 2007 Coll., Act No. 296 / 2007 Coll., Act No. 124 / 2008 Coll., Act No. 126 / 2008 Coll., Act No. 125 / 2008 Coll., Act No. 125 / 2008 Coll., Act No. 200 / 2007 Coll.
1. At the end of footnote 1, the sentence "Council Directive 2013 / 42 / EU of 22 July 2013 amending Directive 2006 / 112 / EC on the common system of value added tax as regards the rapid response mechanism to VAT fraud is added to separate rows. Article 2
2. in Paragraph 4 (1), point (d) is deleted;
Points (e) to (o) shall be renumbered as points (d) to (n).
3. in Article 4 (1) (e), the words "in the case of authorisation to sell at prices exclusive of tax" shall be inserted after the words "the Office."
4. In Paragraph 4a (1) (c), "up to 56 'is replaced by" up to 56a'.
5. Paragraph 4b (3) reads as follows:
"(3) The provisions of this Unit Act and the Real Estate Act shall apply mutatis mutandis to a unit defined under the Housing Act, together with its associated share in the common parts of the house, and, where ownership of the land is associated with it, to that of the land. '
6. In Article 5 (2), the words "or as revenue for authors' contributions from which a special tax rate is applied under the special legislature7 'are deleted.
footnote 7 is deleted.
7. In Article 5c (3) and (4), the words "the following day 'shall be inserted after the words" the day'.
8. The following Sections 6k and 6l are inserted after § 6j:
A taxable person who is not a payer or a non-taxable legal person who will acquire goods from another Member State in the territory of the country pursuant to Paragraph 2b shall be identified persons from the day following the date of notification of the decision by which those persons are registered.
The taxable person having his head office or his place of business in the country which is not a payer shall be identified by the person identified from the day following the date of notification of the decision to which he is registered, provided that:
(a) the person not established within the country will receive taxable transactions with the place of supply in the country where:
1. supply of services,
2. the supply of goods with installation or installation; or
3. the supply of goods by systems or networks; or
(b) provide a service with a place of performance in another Member State in accordance with Paragraph 9 (1), with the exception of the supply of a service which is exempt in another Member State. "
9. In Paragraph 14 (5) (b), the words "special legislation 'are replaced by the words" special legislation' and the words "rectification of property injustices' are deleted.
10. In Article 19 (5), at the end of the second sentence, the words "this period cannot be extended 'shall be added.
11. in Paragraph 19 (6), at the end of the first sentence, the words "this period cannot be extended."
12. in Paragraph 28 (2) (a), the words "an establishment where a transaction is carried out through that establishment" shall be replaced by the words "in which it does not have an establishment through which such transaction is carried out."
13. In Paragraph 28, the following paragraph 3 is inserted after paragraph 2:
"(3) The public authority or the auctioneer shall, instead of the payer, issue a tax document in the course of the auction of the payer's assets or on its sale outside the auction, mutatis mutandis in accordance with paragraph 1 (a), and provide the tax document to the payer. ';
Paragraphs 3 to 5 shall be renumbered paragraphs 4 to 6.
14. in Paragraph 28 (5) (b), the words "an establishment where a transaction is carried out through that establishment" shall be replaced by the words "in which it does not have an establishment through which such transaction is carried out."
15. in Article 29 (3) (b), the words "the scope of the transactions and" shall be deleted;
16. in Article 32 (1), the words "(e)" and the words "and (b)" shall be deleted;
17. in Paragraph 32 (2), "instead of the scope and subject matter of the transaction" is replaced by "also."
18. The following Section 32a is inserted after Section 32:
Validation at auction and off-auction
A certificate issued in the course of an auction of the payer's assets or on its sale outside the auction shall be a tax document where it contains:
(a) the particulars of the tax document; and
(b) a statement that it is a sale through a person to carry out the sale of the business assets of the payer. "
19. in Paragraph 34 (3), the words "and the integrity of its contents" shall be replaced by "the integrity of its contents and its legibility."
20. In Paragraph 35 (4), "establishment 'is replaced by" establishment'.
21. In Paragraph 38, at the end of paragraph 4, the words "without including the value of the service provided by a person not established in the country with the place of supply in the country referred to in Article 9 (1) 'are added.
22. In Section 39, the words "registered in another Member State and a foreign person 'are replaced by the words" not established in the country'.
23. in Paragraph 39 (1), the words "registered in another Member State and abroad" shall be replaced by the words "not established in the country."
24. Paragraph 42 (4) to (6) reads as follows:
"(4) In the case of a correction of the tax base and the amount of tax, the tax rate applicable on the date on which the tax is payable on the original taxable transaction or on the date on which the payment is received shall apply. For the conversion of foreign currency into Czech currency, the rate applied shall be that applied to the original taxable transaction or to the tax on the tax received. In the case of the correction of the tax base and the amount of the tax referred to in Article 42 (1) (b), when the correction document referred to in Article 45 (4) is issued at the same time, the rate applicable on the first working day of the calendar year in which the reason for the correction arose may also be used.
(5) The correction of the taxable base and the amount of the tax cannot be made after 3 years from the end of the tax period in which the tax obligation for the original taxable transaction was incurred or the payment was accepted, unless the taxable transaction had already taken place.
(6) The correction of the tax base and the amount of the tax for the part-transactions may also be made within 3 years of the end of the tax period in which the total work was taken over, provided that it was transferred and taken over in instalments. "
25. in Paragraph 43 (1), the words "the initial performance or the payment has been accepted" shall be replaced by the words "the tax has been wrongly applied."
26. In Paragraph 43 (3), the words "the foreign exchange market declared by the Czech National Bank and valid for the person 'are replaced by the words" applied by the person'.
27. In Part One, Title II, heading 7, the words "and the correction of the rate of tax 'are deleted.
28.
Tax rate for completed housing or completed social housing buildings
(1) The first reduced rate of tax shall apply when the construction or assembly works carried out on the finished construction are carried out in respect of the housing or social housing construction.
(2) Housing construction for value added tax purposes means:
(a) construction of a residential building under the legislation governing the property register;
(b) construction of a family house under the legislation governing the property register;
(c) construction which:
1. serves for the use of the building of the house or the building of the family house and
2. it is set up on the land which forms a functional whole with this building of an apartment house or family house,
(d) accommodation;
(e) a room used together with the living space referred to in (d) which is located in the same building firmly connected to the ground.
(3) For the purposes of value added tax, land which forms a functional unit with a fixed building connected to the country is a parcel which is used for the operation of a building which is permanently linked to the country or which has its functions or which is used together with such construction. This construction is not an engineering network owned by a person other than the owner of the land.
(4) For the purposes of value added tax, living space means a set of rooms and, where appropriate, an individual living room which, by its constructional design and equipment, complies with the requirements for permanent housing.
(5) For the purposes of value added tax, social housing structures are:
(a) building of an apartment building under the legislation governing the property register, in which there is no living space with a floor area exceeding 120 m2;
(b) construction of a family house under the legislation governing a real estate register, the floor area of which does not exceed 350 m2;
(c) living space for social housing;
(d) accommodation for members of the security corps under the law governing the service of members of the security corps or for the accommodation of civil servants,
(e) social services facilities providing residence services under the Social Services Act;
(f) educational establishments for the performance of constitutional education or protective education and for preventive educational care, as well as education centres, under the law governing the exercise of constitutional education or protective education in educational establishments and preventive education in educational establishments;
(g) school internships separately established for pupils with disabilities under the legislation governing education, accommodation and school purpose facilities;
(h) children's homes for children under the age of 3;
(i) childcare facilities requiring immediate assistance and foster care facilities provided for under the law governing the social protection of children;
(j) hospital-type special-purpose sleepers;
k) home care of war veterans,
(l) another construction which:
1. to use the structures referred to in points (a), (b) and (d) to (k); and
2. is established on the land which forms a functional whole with these structures.
(6) For the purposes of value added tax, the residence for social housing means:
(a) a living space with a floor area not exceeding 120 m2;
(b) a room used together with the living space referred to in (a) which is located in the same building firmly connected to the ground. ';
(29) Paragraph 48a, including footnote 27a, 27b, 27c, 27d, 27f, 27g and 27h, shall be deleted.
30. After Paragraph 48, the following Section 49 is inserted:
Tax rate for construction or supply of building for social housing
(1) The first reduced rate of tax shall be applied when the construction and assembly works related to the construction of the building, which is a construction for social housing.
(2) The first reduced tax rate shall also apply to the provision of construction and assembly works which convert construction or space into a building for social housing.
(3) The first reduced rate of tax applies to deliveries
(a) buildings for social housing;
(b) land of which there is no construction other than that for social housing;
(c) the rights of a building which does not include a building other than that for social housing; or
(d) units which do not include a space other than a living space for social housing. ';
31. in Article 51 (1) (f) and (g):
"(f) supply of immovable property (§ 56),
(g) rental of immovable property (§ 56a), '.
32. in Article 54 (1) (v), the words "investment fund, transformed fund or similar foreign funds" shall be replaced by the words "investment fund."
33. footnote 38 is deleted, including the footnote reference.
34. paragraphs 56 and 56a, including the headings, read:
Delivery of immovable property
(1) The supply of land which:
(a) they do not form a functional unit with a structure firmly connected to the ground; and
(b) is not a building site.
(2) Building land for the purposes of the Value Added Tax Act means land on which:
(a) a building firmly attached to the ground is to be constructed; and
1. which is or has been the subject of works or administrative acts for the purpose of the construction of such construction; or
2. in the vicinity of which works are carried out or have been carried out for the purpose of making such a construction; or
(b) under the building permit or consent to the implementation of the notified construction under the building law, the building may be built firmly connected to the ground.
(3) The supply of a selected real estate is exempt after 5 years
(a) from the issuance of the first approval or approval to a substantial change in the completed construction, unit or engineering network; or
(b) from the date on which the use of the construction, unit or engineering network could be initiated in accordance with the construction law
1. the first notification of the intention to start using them;
2. with the agreement of the construction office, if the deficiencies for which the construction office has prohibited their use have been remedied; or
3. a notice of intention to start using or notifying a change in use after a substantial change in the completed construction, unit or engineering network.
(4) For the purposes of value added tax, the immovable property collected shall be:
(a) building firmly attached to the ground;
(b) the unit,
(c) the engineering network;
(d) land forming a functional unit with a structure firmly connected to the ground;
(e) underground construction with separate purpose,
(f) the right of construction, the building of which is firmly attached to the ground.
(5) The payer may decide to apply tax to the supply of land referred to in paragraph 1 or to the supply of the immovable property selected after the expiry of the period referred to in paragraph 3. If the payee is a payer, this may only be done after his prior consent. Where the payer has accepted a tax refund for which he has not incurred an obligation to grant tax before carrying out the taxable performance, the taxable amount shall be determined in accordance with Paragraph 36.
Hire of immovable property
(1) The lease of the real estate is exempt, except:
(a) short-term rental of immovable property;
(b) hire of vehicle spaces and parking places;
(c) the hire of safety deposit boxes,
(d) hiring of machinery or other fixed equipment.
(2) For the purposes of paragraph 1 (a), short-term rental of immovable property shall mean the lease of land, including construction, construction or unit, together with internal movable equipment or the supply of gas, electricity, heat, cold or water, which shall not last more than 48 hours.
(3) The payer may decide to tax the rental of real estate to other payers for the purpose of carrying out their economic activities. "
35. footnote 44c is deleted, including the footnote reference.
36. footnote 44e is deleted, including the footnote reference.
37. in Paragraph 63 (1) of the introductory part of the provision, the words "to 71f" are replaced by the words "to 71g."
38. In Paragraph 63, the dot is replaced by a comma at the end of paragraph 1 and the following point (j) is added:
"(j) the importation of goods which are transported from a third country and the end of dispatch or transport of such goods is in another Member State and the supply of such goods to another Member State is exempt (§ 71g)."
39. in Paragraph 65 (a), the words "in any case" shall be inserted after the word "was."
40. In Paragraph 68 (8), at the end of the first sentence, the words "if these missions, offices or deputies are located in another Member State 'shall be added.
41. In Section 82, at the end of the text of paragraph 2, the words "or with a certified identity of the feeder in the manner in which it is possible to log in to his data box 'shall be added.
42. In § 85 (1), (7), (9) (c) and (10) of the introductory part of the provision, the words "passenger car" are replaced by the words "motor vehicles."
43. In Paragraph 85 (2), the words "passenger car delivered 'are replaced by the words" motor vehicle delivered'.
44. In Paragraph 85 (3), the words "one passenger car delivered to it 'are replaced by the words" one motor vehicle delivered to it'.
45. in Paragraph 85 (6), the words "used passenger car delivered" are replaced by the words "used motor vehicle delivered."
46.
Sales of goods at prices excluding tax
(1) Goods may be sold to a natural person on their exit from the territory of the European Union at prices exclusive of tax only
(a) on the basis of a final permit for sale at prices net of tax;
(b) in the part of the transit area of an international airport as defined in the permit for sale at prices net of tax or on board an aircraft during flight; and
(c) after verification that its destination is in a third country or territory.
(2) In the case of an authorisation to sell at prices exclusive of tax, the local tax administrator shall be the customs office responsible for the international airport.
(3) In the case of goods delivered by a payer in the domestic territory and placed in the premises referred to in paragraph 1 (b), the holder of the authorisation to sell at prices net of tax may claim deduction under the conditions laid down by this Law.
(4) The provisions of the Excise Tax Act governing the authorisation to sell at prices without excise duty shall apply mutatis mutandis. ';
footnote 60a is deleted.
47. in Article 90 (5) (b) and Article 90 (11) (b), the word "contractor" is replaced by "author."
48. In Paragraph 90 (14), the words "passenger car 'are replaced by the words" motor vehicles'.
49.Paragraph 90 (15) reads:
"(15) The trader shall be entitled to deduct input tax on the taxable supply of goods received, if he does not use a special scheme for the subsequent supply of goods in respect of:
(a) a work of art, a collector's item or an antique which he himself has imported;
(b) a work of art which:
1. has supplied the author of the work or his successor in title, or
2. has been supplied by another taxable person who did not apply the special scheme for such supply. ';
50. In Paragraph 90, the following paragraph 16 is added:
"(16) The right to deduct referred to in paragraph 15 shall arise from the trader at the time on which he is obliged to tax such supplies of goods. ';
51.In Paragraph 92 (1) (a):
"(a) gold admitted to world markets of gold in the form of nodules in the form of bricks or wafers with:
1. own number,
2. purity of not less than 995 thousands,
3. the weight allowed on those markets; and
4. marking of the manufacturer, purity and weight; ';
52. Paragraph 92 (2) is deleted.
Paragraphs 3 to 8 shall be renumbered paragraphs 2 to 7.
53. In Paragraph 92 (4), the number "3" is replaced by "2" and the words "or to a person registered in another Member State" are replaced by "with the place of supply in the country."
54. In Paragraph 92 (5), "4 'is replaced by" 3' and "5 'is replaced by" 4'.
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Regulation Information
| Citation | Act No. 360 / 2014 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and other related laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2014 |
|---|---|
| Effective from | 01.01.2015 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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