Act No. 417 / 2023 Coll.
Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and other related laws
Valid
Law
Effective from 01.01.2024
Text versions:
01.01.2024
29.12.2023
417
THE LAW
of 30 November 2023
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. 21 / 2011, Act No. 21 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 15 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20, Act No. 20 / 2011, Act No. 15, Act No. 20 / 2011, Act No. 15, Act No. 15 / 2011, Act No 2011, Act No. 20, Act No. 20 / 2011, No. 20 / 2011, Act No. 15, Act No. 15, Act No. 15, Act No. 15, Act No. 15, No
1. At the end of footnote 1, the sentence is added to the separate line:
"Council Directive (EU) 2020 / 284 of 18 February 2020 amending Directive 2006 / 112 / EC as regards the introduction of certain requirements for payment service providers. '.
2. Part 1, Title In the following Part 4 is added, including the title and footnote 77:
Records of cross-border payments and beneficiaries
Definition of basic terms
For the purposes of recording cross-border payments and their recipients:
(a) by the provider of the registered payment service, the person authorised under the law governing payment transactions to provide the registered payment service, except for the Czech National Bank;
(b) a registered payment service with the exception of a service:
1. enabling cash to be transferred to a payment account held by a payment service provider;
2. allowing cash to be collected from a payment account maintained by a payment service provider;
3. indirect issuance of a payment order,
4. information on the payment account,
(c) payment of a payment transaction in accordance with the law governing payment transactions, where it is carried out in the context of a registered payment service;
(d) a cross-border payment where the Member State of establishment of the authorising officer is a different Member State or a third country;
(e) by the authorising officer of the payer under the law governing payment;
(f) recipient of the beneficiary under the law governing payment;
(g) payment account payment account in accordance with the law governing payment;
(h) IBAN identifier IBAN under the Regulation of the European Parliament and of the Council setting out the technical and commercial requirements for credit transfers and direct debits in eurech77),
(i) the BIC code BIC in accordance with the Regulation of the European Parliament and of the Council laying down technical and commercial requirements for credit transfers and direct debits in eurech77).
State of establishment
(1) The State of establishment of the authorising officer or beneficiary is the State responsible for the registration of cross-border payments and their beneficiaries
(a) the IBAN identifier of the payment account of the sending or receiving entity or another identifier which clearly identifies the sending or receiving entity and their State of establishment; or
(b) the BIC or any other similar identification code clearly identifying the provider of the registered payment service or similar provider under the legislation of another State acting on behalf of the authorising officer or recipient and its State of establishment, if the identifier referred to in (a) does not exist.
(2) For the purposes of recording cross-border payments and their recipients, the State of establishment of a payment service provider or similar provider under the legislation of another State shall be the State corresponding to the BIC or other similar identification code clearly identifying that provider and its State of establishment.
State of supply
For the purposes of recording cross-border payments and their recipients, the provisions governing the determination of the place of performance shall not apply when determining the State in which the registered payment service is provided.
Obligation to keep records
(1) The payment service provider of the registered payment service is obliged to keep a record of cross-border payments and their recipients where:
(a) provide registered payment services corresponding to more than 25 cross-border payments to the same payee in the country during the calendar quarter; and
(b) at least one of the payments referred to in (a) fulfils the conditions for keeping in the register of cross-border payments and their beneficiaries pursuant to Paragraph 110zzd.
(2) The number of cross-border payments to the same beneficiary shall be determined on the basis of the individual identifiers determining the State of establishment of the beneficiary.
(3) Where the payment service provider of the registered payment service has information that the payee has several identifiers identifying its State of establishment, the number of cross-border payments to such payee shall be determined as the sum of all cross-border payments with those identifiers.
Subject matter of registration
(1) The provider of the registered payment service of the payee shall keep in the records of cross-border payments and their payees the details of the cross-border payment and its payee where the registered payment service corresponding to that payment is provided in the country.
(2) The provider of the registered payment service of the authorising officer keeps in the register of cross-border payments and their recipients the details of the cross-border payment and its payee, unless, in the case of such payment, the Member State of establishment of any registered payment service provider of the payee or of a similar provider under the legislation of another Member State is a Member State.
Data on cross-border payments and beneficiaries
The cross-border payment data and its beneficiaries are:
(a) BIC or other similar identification code which clearly identifies the provider of the registered payment service;
(b) the name or business name of the payee as indicated in the records of the payment service provider;
(c) the tax identification number or the consignee's registration number for value added tax purposes as specified in the records of the registered payment service provider;
(d) the IBAN identifier or other similar identifier, unless the IBAN identifier is available which clearly identifies the recipient and its State of establishment;
(e) BIC or other similar identification code which clearly identifies the provider of the registered payment service or similar provider in accordance with the legislation of another State acting on behalf of the payee and its State of establishment where the payee receives funds without having a payment account;
(f) the address of the payee as indicated in the records of the payment service provider; and
(g) data on cross-border payments and data on payments returned related to such cross-border payments,
1. the date and time of the cross-border payment or of the payments returned;
2. the amount and currency of the cross-border payment or refund;
3. the Member State of origin of the cross-border payment received by the beneficiary or received for the beneficiary, or the Member State to which the payment is returned, and the information used to determine the State of origin of the cross-border payment or the State of destination of the refund by the State of establishment of the authorising officer;
4. Other data clearly indicating cross-border payment; and
5. Information that the cross-border payment was initiated at the premises of the trader.
Obligation to provide records
(1) The payment service provider of the registered payment service is required to submit a notification containing data from the cross-border payment records and their recipients to the tax administrator by the end of the calendar month immediately following the end of the calendar quarter to which the data relate.
(2) If the last day of the period referred to in paragraph 1 falls on a Saturday, Sunday or a holiday, the last day of the period shall be that day.
(3) Where the provider of the registered payment service finds that he has provided incorrect or incomplete information in the notification referred to in paragraph 1, he shall, within five working days of the date of the finding of incorrect or incomplete data, submit a subsequent notification to the tax administrator to remedy those deficiencies.
Data retention and obligation to provide data from the register upon request
The provider of the registered payment service shall keep the cross-border payment records and their recipients electronically for 3 years from the end of the calendar year in which the cross-border payment was made; the registered payment service provider is obliged to submit a notification containing such information to the tax administrator at his request.
Notification procedure
(1) The notices provided for in Sections 110zzf and 110zzg are form files, which are made electronically via the public administration information system administered for this purpose by the Financial Administration of the Czech Republic.
(2) Notifications made by means other than those referred to in paragraph 1 shall be ineffective. Where a notification is made by means of a data report requiring additional confirmation, it shall be confirmed under the conditions laid down in the tax rules within the time limit for submitting the notification.
Status of the registered payment service provider
A registered payment service provider shall have the status of a tax entity for the purposes of recording cross-border payments and their recipients.
Tax administrator
In the case of records of cross-border payments and their recipients, the tax administrator shall be the Specialised Financial Office.
77) Regulation (EU) No 260 / 2012 of the European Parliament and of the Council of 14 March 2012 laying down technical and commercial requirements for credit transfers and direct debits in euro and amending Regulation (EC) No 924 / 2009, as amended. ';
Amendment to the Banking Act
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. 2011, Act No. 100, Act No. 100, Act No. 100 / 2011, Act No. 100, Act No. 2011, Act No. 100, Act No. 100, Act No. 2011, Act No. 2011, Act No. 2011, Act No. 2011, Act No. 2011, Act No. 100, No.
1. In the third sentence of Paragraph 38 (2), the words "when carrying out the obligation to provide data on cross-border payments and their recipients under the Value Added Tax Act 'are inserted after the word" sanctions'.
2. In Paragraph 38 (3), the words "or, for the purposes of fulfilling the obligation to provide data on cross-border payments and their recipients under the Value Added Tax Act 'shall be added at the end of the text in point (c).
Amendment of the Act on savings and credit cooperatives
Act No. 586 / 1992 Coll., as amended by Act No. 100 / 2000 Coll., Act No. 406 / 2001 Coll., Act No. 212 / 2002 Coll., Act No. 257 / 2004 Coll., Act No. 280 / 2004 Coll., Act No. 285 / 2009 Coll., Act No. 156 / 2010 Coll., Act No. 406 / 2001 Coll., Act No. 126 / 2008 Coll., Act No. 254 / 2008 Coll., Act No. 70 / 2006 Coll., Act No. 120 / 2007 Coll., Act No. 296 / 2007 Coll., Act No. 219 / 2015 Coll., Act No. 375 / 2015 Coll., Act No. 258 / 2016 Coll., Act No. 301 / 2016 Coll., Act No. 183 / 2017 Coll., Act No. 204 / 2017 Coll., Act No. 371 / 2017 Coll., Act No. 238 / 2020 Coll., Act No. 338 / 2020 Coll., Act No. 353 / 2021 Coll., Act No. 96 / 2022 Coll. and Act No. 35 / 2023 Coll., is amended as follows:
1. In the third sentence of Article 25b (2), the words "when carrying out the obligation to provide data on cross-border payments and their recipients under the Value Added Tax Act 'are inserted after the word" sanctions'.
2. in Article 25b (3), the words "or, for the purposes of fulfilling the obligation to provide data on cross-border payments and their recipients under the Value Added Tax Act," shall be added at the end of the text in point (c).
EFFECTIVE
This Act shall take effect on 1 January 2024.
Pekarová Adamová v. r.
Pavel v. r.
Fiala v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 417 / 2023 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 | 29.12.2023 |
|---|---|
| Effective from | 01.01.2024 |
| Effective until | - |
| Status | Valid |
Parliamentary Paper:
Paper No. 385
Public Contracts 3
Úklidové práce na zařízení a objektu SAB
Okresní soud ve Žďáru nad Sázavou
FORCORP GROUP spol. s r.o.
348 765 CZK
29.10.2024
DODATEK č. 1 ke Kupní smlouvě na Vybavení Domova pro seniory, Šternberk“Část 3
Město Šternberk
L I N E T spol. s r.o.
01.10.2024
Notifications
Dodatek č. 3 ke SOD na zhotovení stavby „Výstavba Domova pro seniory, Šternberk"
Město Šternberk
ESOX, spol. s r.o.
19.03.2024
Notifications
Source:
Hlídač státu
(CC BY 3.0 CZ)
The regulation text is for informational purposes only.
Comments 0