Decree No. 457 / 2020 Coll.
Order on form submissions for value added tax
Valid
Order
Effective from 01.01.2021
457
DECLARATION
of 5 November 2020
on form submissions for value added tax
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.:
Subject matter
This decree provides for the use of value added tax forms
(a) details of the general particulars of the submission and the data required;
(b) the format of the electronic form submission; and
(c) a model form.
Model forms
(1) Model
(a) the value added tax returns are set out in Annex 1 to this Decree;
(b) the declaration of entitlement to the refund of value added tax is set out in Annex 2 to this Decree;
(c) the report on the delivery of the new means of transport to another Member State of the European Union is set out in Annex 3 to this Order;
(d) the report on the acquisition of a new means of transport from another Member State of the European Union is set out in Annex 4 to this Order;
(e) the aggregate value added tax declaration is set out in Annex 5 to this decree;
(f) the value added tax applications are set out in Annex 6 to this Decree;
(g) applications for value added tax for groups, requests for accession to the group, notifications of accession to the group and requests for transfer to the group are listed in Annex 7 to this Decree,
(h) applications for registration under a special scheme of one administrative post (European Union regime) and applications for access to an electronic portal to the application of one administrative post are set out in Annex 8 to this Decree;
(i) applications for registration under a special scheme of one administrative post (a scheme outside the European Union) are listed in Annex 9 to this Decree;
(j) requests for cancellation of the registration of the group and requests for withdrawal of a member from the group and notification of non-compliance with the conditions of the group are set out in Annex 10 to this Order;
(k) applications for registration under a special scheme of one administrative place (import regime - importer) and applications for access to an electronic portal to the application of one administrative place are set out in Annex 11 to this decree;
(l) applications for registration under a special scheme of one administrative place (import arrangements - intermediary) and applications for access to an electronic portal to the application of one administrative place are set out in Annex 12 to this Decree,
(m) requests to amend the agent's registration data under a special scheme of one administrative post consisting of the addition of the person carrying out the selected transactions to its registration are set out in Annex 13 to this Decree,
(n) the value added tax control report is set out in Annex No 14 to this Decree,
(o) a notification containing data from the cross-border payment records and their recipients (CESOP notification) is set out in Annex 15 to this decree,
(p) the applications for access to the value added tax application of the payer in another Member State are set out in Annex 16 to this Decree;
(q) the value added tax return under the European Union scheme of one administrative post is set out in Annex 17 to this Decree,
(r) the value added tax return under a scheme outside the European Union is set out in Annex 18 to this Decree;
(s) the value added tax return in the import arrangements of one administrative place is set out in Annex 19 to this Decree;
(t) applications for registration under the cross-border value added tax scheme for small enterprises (SME) are listed in Annex 20 to this Decree;
(u) the notification of the change of registration data in the cross-border value added tax regime for small enterprises (SME) is set out in Annex No 21 to this Decree;
(v) the notification of turnover for the calendar quarter in the cross-border value added tax regime for small enterprises (SME) is set out in Annex No 22 to this Decree;
(w) the notification of exceeding the turnover threshold in the European Union under the cross-border value added tax regime for small enterprises (SME) is set out in Annex 23 to this Decree.
(2) The model for the notification of the amendment of the value added tax registration data and the model for the request for revocation of the value added tax registration are set out in the Decree on forms for income tax.
(3) The models referred to in paragraph 1 are provided, including any instructions for their completion.
Form submission submitted electronically
The details of the general elements of the submissions and the data required in the form submissions, as set out in the template referred to in Article 2, shall also be used within the structure of the form submissions published by the tax administrator where such submissions are made electronically.
Format of form submission
The form referred to in Section 2 may be submitted electronically only in XML format.
Common provisions
The form of the form issued by the Ministry of Finance or, where applicable, the structure of the form published by the tax administrator shall be considered to correspond to the model referred to in Article 2 or, where appropriate, to the details of the general particulars of the submission and the particulars referred to in Article 3, also where:
(a) the text part is in a language other than the Czech language,
(b) contains a different indication of the time period;
(c) contain derogations in the part of the text which does not have the object of requiring the particulars to be communicated;
(d) deviate from this model to a minimum extent as a result of the usual technological procedures for producing the form.
Transitional provisions
(1) The form of the form for the value added tax issued by the Ministry of Finance before the date of entry into force of this Decree is deemed to have been issued in accordance with this Decree.
(2) The structure of the form submission for value added tax published by the tax administrator before the date of entry into force of this Decree is deemed to be published in accordance with that decree.
(3) Paragraphs 1 and 2 shall not apply to forms relating to registration.
Efficacy
This Decision shall enter into force on 1 January 2021.
Minister of Finance:
JUDr. Schiller, Ph.D., v. r.
Příloha č. 1
Annex No 1
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Annex No 2
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Annex No 3
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Annex No 4
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Annex No 5
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Annex No 6
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Annex No 7
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Annex No 8 to Decree No 457 / 2020 Coll.
REQUEST for registration under special scheme of one administrative post - OSS (European Union scheme) / Request for access to an electronic portal to an application of one administration site
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Annex No 9 to Decree No 457 / 2020 Coll.
APPLICATION for registration under a special scheme of one administrative post - OSS (a scheme outside the European Union)
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Annex No 10
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Annex No 11 to Decree No 457 / 2020 Coll.
APPLICATION for registration under a special scheme of one administrative post - OSS (import scheme - importer) / Request for access to an electronic portal to an application of one administration site
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Annex No 12 to Decree No 457 / 2020 Coll.
APPLICATION for registration under a special scheme of one administrative post - OSS (import arrangements - intermediary) / Request for access to an electronic portal to an application of one administration site
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Annex No. 13 to Decree No. 457 / 2020 Coll.
REQUEST for the change of the agent's registration data in the special scheme of one administrative post - OSS, consisting of adding the person carrying out the selected transactions to his registration
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Annex No 14
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Annex No 15
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Annex No 16
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Annex No 17
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Annex No 18
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Annex No 19
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Annex No 20
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Annex No 21
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Annex No 22
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Annex No 23
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Regulation Information
| Citation | Decree No. 457 / 2020 Coll., on form submissions for value added tax |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.11.2020 |
|---|---|
| Effective from | 01.01.2021 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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