Government Regulation No. 361 / 2014 Coll.
Government Decree on the supply of goods or services for the application of the reverse charge scheme
Valid
Effective from 01.01.2015
361
GOVERNMENT REGULATION
of 22 December 2014
determining the supply of goods or services for the application of the reverse charge scheme
The Government orders pursuant to § 92f of Act No. 235 / 2004 Coll., on Value Added Tax, as amended by Act No. 360 / 2014 Coll.:
Subject matter
This Regulation implements the relevant provisions of the European Union1) and provides for the provision of goods or services for the application of the reverse charge scheme.
Determination of the supply of goods or services listed in Annex 6 to the Value Added Tax Act for the application of the reverse charge scheme
(1) The reverse charge scheme applies to:
(a) the transfer of greenhouse gas emission allowances under the law governing the conditions for trading greenhouse gas emission allowances;
(b) the supply of electricity certificates;
(c) the supply of electricity or gas by systems or networks to the trader as defined in Section 7a (2) of the Value Added Tax Act; for the purposes of the reverse charge scheme, the person whose business is the transmission of electricity, the distribution of electricity, the trading of electricity, the activity of the market operator, the transport of gas, the distribution of gas, the storage of gas and the trade of gas under the conditions laid down by the Energy Act is also considered to be a trader,
(d) the provision of electronic communications services under the law governing electronic communications through access to electronic communications networks, interconnection of electronic communications networks or through the purchase and sale of such services.
(2) The reverse charge scheme applies to taxable transactions, which are supplies of selected goods, if the total amount of the tax base of all the goods delivered exceeds CZK 100 000.
(3) For the purposes of paragraph 2, selected goods are:
(a) cereals and technical crops, including oil seeds and sugar beet, listed under the tariff nomenclature codes in Chapter 10 or Chapter 12;
(b) metals, including precious metals, which are classified under the tariff nomenclature codes in Chapter 71 and Section XV, with the exception of goods;
1. which is indicated under the tariff nomenclature codes 7101 to 7105, 7108 20 00, 7113 to 7118, 7302, 7309 00 to 7312, 7315 to 7326, 7415 to 7419, 7507, 7508, 7611 to 7616, 7806 00, 7907 00 00, 8007 00 80, 8101 99 90, 8102 99 00, 8103 99 90, 8104 90 00, 8105 90 00, 8106 90 90 90, 8108 90 90, 8109 91 00, 8109 99 00, 8110 90 00, 8111 00 90, 8112 19 00, 8112 29 00, 8112 39 00, 8112 49 00, 8112 59 00, 8112 69 90, 8112 99, 8113 00 90,
2. which is waste and scrap of hafnia (celtia) which is declared under tariff nomenclature codes 8112 31 00,
3. which is indicated under the tariff nomenclature codes in Chapters 82 and 83,
4. which are subject to a special scheme under Section 90 of the Value Added Tax Act,
5. to which the reverse charge scheme under Section 92c of the Value Added Tax Act applies,
(c) mobile telephones listed under tariff nomenclature codes 8517 13 00, 8517 14 00 or 8517 18 00,
(d) integrated circuits, such as microprocessors and central processing units, listed under tariff nomenclature code 8542 31 and printed circuit boards fitted with these circuits, which are supplied in the state before incorporation into end-user products;
(e) portable automatic data-processing machines covered by tariff nomenclature codes 8471 30 00,
(f) video game consoles listed under tariff nomenclature codes 9504 50 00.
(4) For the purposes of this Regulation, the code of the tariff nomenclature shall mean the code number of the goods listed in Annex I to Council Regulation (EEC) No 2658 / 87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended on 1 January 2022.
(5) Where the payer who has carried out the taxable transactions and the payer for whom the taxable transactions have been carried out has agreed in writing that the taxable transactions for which the supply of the goods collected with the total amount of the taxable amount of all the goods delivered below the amount referred to in paragraph 2 shall be treated as taxable transactions subject to the reverse charge scheme.
Efficacy
This Regulation shall enter into force on 1 January 2015, except:
(a) Paragraph 2 (2) to (4), which shall take effect on 1 April 2015; and
(b) Paragraph 2 (3) (a) as regards beet, which shall take effect on 1 September 2015.
Prime Minister:
Sobotka v. r.
1. Prime Minister and Minister for Finance:
Ing. Babiš v. r.
1) Council Directive 2006 / 112 / EC of 28 November 2006 on the common system of value added tax. Council Directive 2010 / 23 / EU of 16 March 2010 amending Directive 2006 / 112 / EC on the common system of value added tax as regards the optional and temporary application of the reverse charge mechanism in relation to the provision of certain high-risk fraud services. Council Directive 2013 / 43 / EU of 22 July 2013 amending Directive 2006 / 112 / EC on the common system of value added tax as regards the optional and temporary application of the reverse charge mechanism in relation to the supply of certain goods and services with a high risk of fraud.
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Regulation Information
| Citation | Government Decree No. 361 / 2014 Coll., on determining the supply of goods or services for the application of the reverse charge scheme |
|---|---|
| Regulation Type | - |
| 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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