What is Act No. 461 / 2024 Coll.?

Act No. 461 / 2024 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, Act No. 329 / 2011 Coll., on the Provision of Benefits to Persons with Disabilities and on the Amendment to Related Acts, as amended, and Act No. 358 / 2022 Coll., amending Act No. 329 / 2011 Coll., on the Provision of Benefits to Persons with Disabilities and on the Amendment to Related Acts, as amended, and certain other laws — Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, Act No. 329 / 2011 Coll., on the Provision of Benefits to Persons with Disabilities and on the Amendment of Related Acts, as amended, and Act No. 358 / 2022 Coll., amending Act No. 329 / 2011 Coll., on the Provision of Benefits to Persons with Disabilities and on the Amendment of Related Acts, as amended, and certain other laws.

When it became Act No. 461 / 2024 Coll. effectiveness?

Act No. 461 / 2024 Coll. became effective 01.01.2025.

Is Act No. 461 / 2024 Coll. still valid?

Yes, Act No. 461 / 2024 Coll. is still valid and effective.

How many times was it Act No. 461 / 2024 Coll. amended?

Act No. 461 / 2024 Coll. has 6 time versions of the text.

Act No. 461 / 2024 Coll.

Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, Act No. 329 / 2011 Coll., on the Provision of Benefits to Persons with Disabilities and on the Amendment of Related Acts, as amended, and Act No. 358 / 2022 Coll., amending Act No. 329 / 2011 Coll., on the Provision of Benefits to Persons with Disabilities and on the Amendment of Related Acts, as amended, and certain other laws

Valid Law Effective from 01.01.2025

Text versions: 01.01.2026 01.07.2025 01.01.2025 31.12.2024 23.12.2024

ČÁST PRVNÍ Čl. I „§ 5a „§ 6 „§ 6ea „§ 6g „§ 10b „§ 10ba „Oddíl 1 „Oddíl 2 „Oddíl 3 „Oddíl 4 „Oddíl 5 „Oddíl 6 „Oddíl 7 „§ 19 „§ 19a § 19b § 19c § 19d „Oddíl 8 „§ 41a „§ 42a „§ 46fa „§ 48 „§ 48a „Oddíl 1 § 50 „Oddíl 2 „§ 55a „§ 56 „Oddíl 3 „§ 71l „§ 74a „§ 74b „§ 78b „Oddíl 1 „§ 80 „§ 81 „§ 83a § 83b „§ 84 „§ 86a „§ 86b „Oddíl 2 § 86b Oddíl 3 § 86c § 86d § 86e § 86f § 86g § 86h § 86i § 86j § 86k „§ 94 § 94a „§ 95b „§ 97b „§ 98a § 98b § 98c „§ 106 „§ 106ab „§ 106ac „§ 106b „§ 107b „§ 108a § 109 „§ 109ac „§ 109ba „Díl 2 Oddíl 1 § 109bb § 109bc Oddíl 2 § 109bd § 109be § 109bf § 109bg Oddíl 3 Pododdíl 1 § 109bh § 109bi § 109bj § 109bk § 109bl § 109bm § 109bn § 109bo Pododdíl 2 § 109bp § 109bq § 109br Pododdíl 3 § 109bs § 109bt § 109bu Čl. II ČÁST DRUHÁ Čl. III ČÁST TŘETÍ Čl. IV Čl. V ČÁST ČTVRTÁ Čl. VI

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461

THE LAW

of 11 December 2024

amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, Act No. 329 / 2011 Coll., on the Provision of Benefits to Persons with Disabilities and on the Amendment to Related Acts, as amended, and Act No. 358 / 2022 Coll., amending Act No. 329 / 2011 Coll., on the Provision of Benefits to Persons with Disabilities and on the Amendment to Related Acts, as amended, and certain other laws

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

Amendment of the Value Added Tax Act

Čl. I

Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 15 / 2011, Act No. 15 / 2009 Coll.

1. At the end of footnote 1, the sentence "Council Directive (EU) 2020 / 285 of 18 February 2020 amending Directive 2006 / 112 / EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904 / 2010 as regards administrative cooperation and the exchange of information to monitor the correct application of the special scheme for small enterprises is added to the separate line. '.

2. In Article 2 (1) (c) (2), the words "with place of supply in the country 'shall be inserted after the words" remuneration'.

3. in Article 2a (1) (a), the number "10" is replaced by "8 and 10," or the tax pursuant to Article 80 would be refunded. "

4. Paragraph 2a (2) reads as follows:

"(2) The subject of the tax is not the acquisition of goods from another Member State if the total value of the goods purchased does not exceed CZK 326 000 in the relevant or immediately preceding calendar year and the acquisition of goods is carried out

(a) a taxable person having his head office in the country which is neither a payer nor a person carrying out only transactions for which he would not be entitled to deduct if he was a payer whose turnover in the country in the immediately preceding calendar year exceeded the amount referred to in Article 6 (1) or whose turnover in the country in the relevant calendar year exceeded the amount referred to in Article 6 (2) (b);

(b) a taxable person having his registered office or establishment in another Member State who:

1. is a person registered under the scheme for small enterprises for the domestic sector who may benefit from the scheme and acts as such; or

2. is neither the person referred to in point 1 nor the payer and who, in all other Member States, is a person of similar status to that of the country, a taxable person having his head office in the country which is not a payer,

(d) non-taxable legal person. "

5. In Paragraph 2a, the following paragraph 3 is inserted after paragraph 2:

"(3) The total value of the goods taken in accordance with paragraph 2 shall include:

(a) the total value of the goods obtained from another Member State, excluding VAT, where the goods are dispatched or transported to the domestic territory; and

(b) the total value of the goods, net of tax, acquired at the time of sale of the goods at a distance, where the goods are dispatched or transported to the country. ';

Paragraphs 3 and 4 shall be renumbered paragraphs 4 and 5.

6. In Section 2a (4) of the introductory part of the provision, the text "(a) 'is deleted.

7. in Article 4 (1) (a):

"(a) a remuneration of cash or non-cash consideration granted in direct connection with the performance, including a subsidy directly linked to the price of the performance,"

8. in Article 4 (1) (i):

"(i) the address of the place where the principal decisions concerning the management of the person are taken and the management of the person and the address of the registered office, which is registered in the public register, shall be the address of the place where the principal decisions concerning the management of the person are taken, provided that, where only one address cannot be identified, the address of the place where the principal decisions concerning the management of the person are taken; if, in the case of a natural person, the place of residence is not so determined, its place of residence shall be the place of residence; ';

9. in Article 4 (1) (m):

"(m) by a group of groups of persons in which one person directly or indirectly has a stake in the capital or voting rights of the other person, or one person directly or indirectly has a share in the capital or voting rights of several persons,"

10. in Article 4 (1), the following point (n) is inserted after point (m):

"(n) by a staffing group of persons whose management involves at least one identical person;"

Point (n) shall be renumbered (o).

11. in Article 4 (2) and (3):

"(2) For the purposes of value added tax, goods are considered to be tangible.

(3) For goods, for value added tax purposes:

(a) shall also consider:

1. live animals,

2. the human body and part of the human body,

3. the law of construction,

4. gas, electricity, heat and cold;

(b) they shall not consider money and securities except:

1. Czech or foreign currency banknotes and coins produced for the Czech National Bank or a similar person under the legislation of another State;

2. banknotes, statuses and coins of the Czech or foreign currency sold for collector's purposes at prices higher than their nominal value or their denomination converted into Czech currency; for such conversion, paragraph 8 shall apply mutatis mutandis;

3. securities produced for the issuer. ';

12. in Article 4 (4), point (b) is deleted;

Points (c) to (j) shall be renumbered (b) to (i).

13. in Paragraph 4 (4) (b), "economic activities" is replaced by "economic activities";

14. in Article 4 (4), point (d) is deleted;

Points (e) to (i) shall be renumbered (d) to (h).

15. in Article 4 (8) (a) and (b):

"(a) the course:

1. the foreign exchange market rate declared by the Czech National Bank; or

2. the reference exchange rate published by the European Central Bank; the conversion between the Czech currency and currencies other than the euro shall be carried out using the exchange rate of each of those currencies against the euro; or

(b) where the exchange rate is not declared or published in accordance with (a) for the currency in question, the exchange rate of the other currencies declared by the Czech National Bank. "

16. At the end of the heading § 4a, the words "domestic 'are added.

17. in Paragraph 4a (1) of the introductory part of the provision, the words "domestic" and the words "value added tax" shall be inserted after the words "reverse."

18. in Paragraph 4a (1), the words "and transactions which would be taxable if they were not exempted from the scheme for small enterprises in the Czech Republic" shall be added at the end of the text of point (a).

19. in Paragraph 4a (1) (c), the words "or the supply of immovable property exempt without right to deduct pursuant to Paragraph 62" shall be inserted after the words "56a.

20. In Paragraph 4a, the following paragraph 2 is inserted after paragraph 1:

"(2) The amount of the taxable person's tax base determined in accordance with Article 36 (6) (a) or (b) for the supply of goods pursuant to Article 13 (4) (a) to (c) and Article 13 (6) or the supply of services pursuant to Article 14 (3) and (4) shall also be considered to be the remuneration due to the taxable person for the transactions referred to in paragraph 1. ';

Paragraph 2 shall become paragraph 3.

21. in Article 4a (3), the words "domestic" shall be inserted after the word "turnover."

22. in Article 4b (3), the words "or the law of construction" shall be inserted after the words "to the land" and the words "or the law of construction" shall be added at the end of the text of the paragraph.

23. In Article 4b, the following paragraph 4 is added:

"(4) The city of the capital of Prague is also a taxable person, if he carries out an economic activity separately."

24. in Article 5 (1) and (2):

"(1) The taxable person shall be the person carrying out the economic activity separately or the group. The taxable person, when carrying out an economic activity on his own, shall also be a legal person who has not been established or set up for business purposes.

(2) An activity shall not be considered as an economic activity carried out separately.

(a) staff or other persons resulting from an employment relationship, service or other similar relationship;

(b) persons other than those referred to in point (a), where income from such activity is income from dependent activity under the Income Tax Act. ";

25. in Article 5 (3), the last sentence is deleted;

26. in Paragraph 5 (4):

"(4) The State, the Region, the Municipality or any other public person shall not be regarded as taxable persons in respect of activities or transactions in which they act as public authorities, even where they charge fees or other charges in respect of such activities."

footnote 7a is deleted.

27. in Article 5 (5) of the introductory part of the provision, the word "however" shall be inserted after the word "however."

28. Paragraph 5 (6) is deleted.

29.

„§ 5a

(1) A group may be set up by a staffing group or a capital pool where the share of the capital or voting rights represents at least 40%. Only a person having his head office or establishment in the country may be a member of the group.

(2) As a combined group that can form a group, the group

(a) the organisational elements of the State and the contribution organisation set up by it; or

(b) the local self-governing body and the contributory organisation set up by it.

(3) The group is established by registration as a payer of a group of capital or personnel.

(4) If a member of the group has:

(a) an establishment outside the country, that establishment is not part of the group;

(b) a registered office outside the territory of the country may be part of the group only its establishment in the country.

(5) Paragraph 4 shall apply mutatis mutandis to groupings under the legislation of another Member State to a similar group where the members of that group have their head office or establishment in the country.

(6) Each person may be a member of only one group. A member of a group shall not be a taxable person during his or her membership of the group. ';

30. in Article 5b (2), the words "resulting from tax laws" shall be replaced by the words "in the field of value added tax," or "or" shall be replaced by a comma, and the words "or cancellation" shall be inserted after the words "extinction";

31. in Article 5c (1), the words "resulting from this Act to persons" shall be replaced by "in the field of value added tax of persons."

32. in Article 5c (2), the words "resulting from this Act to a person" shall be replaced by "in the field of value added tax of a person."

33.

„§ 6

(1) The taxable person domiciled in the country or registered under the scheme for small enterprises for the country shall be the payer from the first day of the calendar year immediately following the calendar year in which his turnover in the country exceeds CZK 2 000 000.

(2) The person referred to in paragraph 1 shall be the payer on the day following:

(a) after the date on which the amount referred to in paragraph 1 has been exceeded, where the tax administrator has indicated in time submitted to the registration that he wishes to become a payer on that date; or

b) after the date on which its domestic turnover exceeded CZK 2 536 500 in the relevant calendar year.

(3) A person referred to in paragraph 1 who carries out only transactions for which he would not be entitled to deduct if he were a payer shall not become a payer under paragraph 1 or 2 but a payer

(a) on the first day of the calendar year immediately following the calendar year in which its domestic turnover exceeded the amount referred to in paragraph 1, provided that such person carries out transactions which fall within his domestic turnover and for which he would be entitled to deduct, if he were a payer, in the calendar year of such overrun; or

(b) on the day following the day on which the transaction falls within its domestic turnover and on which it would be entitled to deduct the tax if it were a payer, in the event that the transaction took place after:

1. in the relevant calendar year, its domestic turnover exceeded the amount referred to in paragraph 1 and the tax administrator, in a timely submission to the registration application, indicated that it wished to become a payer on that date,

2. in the relevant calendar year, its domestic turnover exceeds the amount referred to in paragraph 2 (b), or where such transactions exceed that amount; or

3. in the immediately preceding calendar year, its domestic turnover exceeds the amount referred to in paragraph 1.

(4) The taxable person having his head office in the country which has been cancelled by the registration on the grounds that he has ceased to carry out economic activity as a payer shall be a payer from the date on which he has carried out the transactions for which he would have been entitled to deduct the tax if he had been a payer, in the relevant or immediately preceding calendar year, if his turnover in the country has exceeded the amount referred to in paragraph 1. ';

34. in Article 6b (1) (a), "economic activities" is replaced by "economic activities."

35. in Article 6b (2), the word 'rights' is replaced by 'legislation';

36. Paragraph 6c (1) is deleted.

Paragraphs 2 to 4 shall be renumbered paragraphs 1 to 3.

37. in Paragraph 6c (1), the words "taxable" shall be replaced by the words "not registered under the scheme for small enterprises for domestic purposes, being a payer from the date of taxable execution," and the words "the payer from the date of such taxable supply" shall be deleted;

38. in Article 6c (2) and (3), the words "take place" shall be replaced by the words "not registered under the scheme for small enterprises for domestic purposes, being the payer from the date" and the words "the payer from the date of delivery of these goods" shall be deleted;

39. in Article 6e (1) and (2), "economic activities" is replaced by "economic activities";

40. in Paragraph 6e (2), "other economic activities" is replaced by "other economic activities";

41. The following § 6ea is inserted after § 6e:

„§ 6ea

(1) The operator of an electronic interface which carries out the taxable supply of goods pursuant to Paragraph 13a with the place of supply in the country, with the exception of the selected supply, on which the special scheme of one administrative place is applied, shall be the payer from the date on which the taxable supply is made.

(2) A foreign person who carries out the supply of goods to an electronic interface operator pursuant to Article 13a (2) with the place of supply in the country shall be a payer from the date of delivery of such goods. "

42. In Paragraph 6f (1), the words "entitled to deduct 'are replaced by the words" for which she would be entitled to deduct if she were a payer'.

(43) In Article 6f (2), the words "not registered under the scheme for small enterprises in the domestic sector" shall be inserted after the words "establishment within the domestic territory."

Article 44 (6fa) is deleted.

45. § 6g reads:

„§ 6g

A taxable person who is not a payer or a non-taxable legal person shall be identified from the date on which the first acquisition of goods from another Member State subject to tax takes place; This does not apply to:

(a) the acquisition of goods by an intermediate person on the supply of goods in tripartite trade; or

(b) the acquisition of goods from another Member State which is exempt under Paragraph 71l. ';

46. In Section 6h of the introductory part of the provision, the words "or, from the date on which the payment for which the tax is due has been made, shall be inserted after the words" not established within the territory of the country '.

47. in § 6h (b), the words "and this person not established in the country is not registered as a payer" shall be inserted after the word "assembly."

48. At the end of the text of § 6i, the words "or from the date on which the payment for the provision of the service was accepted before the provision of the service, if the service is known to be sufficiently certain on the date on which the payment is received, from the date that occurs earlier 'shall be added.

49. in Paragraph 6j (1) of the introductory part of the provision, the words "or the import arrangements of a special procedure of one administrative place" shall be deleted;

50. Paragraph 10b, including the title, reads:

„§ 10b

Place of service in the field of culture, art, sport, science, education and entertainment for a taxable person

(1) The place of supply of services consisting of the authorisation to enter a cultural, artistic, sporting, scientific, educational, entertainment or similar event or service directly related to that entry to a taxable person is the place where the action actually takes place.

(2) Paragraph 1 shall not apply to admission to an action in the case of a virtual participation of a taxable person. ';

51. After Paragraph 10b, the following Section 10ba is inserted:

„§ 10ba

Place of service in the field of culture, art, sport, science, education and entertainment for non-taxable persons

(1) The place of supply of services or ancillary services relating to cultural, artistic, sports, scientific, educational, entertainment or similar events, including the supply of services by the organiser of the event, shall be the place where the non-taxable person actually takes place.

(2) The place of supply of services referred to in paragraph 1 which is transmitted or otherwise made available virtually shall be the place where the non-taxable person has:

(a) a registered office in the case of a legal person; or

(b) the place of residence in the case of a natural person. ';

52. in § 10h (a), (c) and (d), the word "a" is replaced by the word "or."

53. In Paragraph 10h, the current text becomes paragraph 1 and the following paragraph 2 is added:

"(2) Where the place of supply of services referred to in paragraph 1 (c), (d) or (f), as determined in accordance with paragraph 1, is in a third country and actual use or consumption takes place within the territory of the country, the place of supply shall be deemed to be the place of supply. ';

54. In Article 11, the text "paragraph 11 'shall be added at the end of the text of paragraph 3.

55. in Paragraph 11 (4):

"(4) However, where goods are supplied in tripartite trade, the place of performance of the acquisition of goods from another Member State shall be deemed to be the place established in accordance with paragraph 1 where:

(a) the purchaser

1. has obtained the acquisition of goods from another Member State for the purpose of subsequent delivery of the goods in the Member State of end of dispatch or transport of the goods referred to in paragraph 1;

2. Indicates on the tax document "the tax paid by the customer"; and

3. submit a summary report; and

(b) the person who subsequently supplied the goods in the Member State where dispatch or transport of the goods ends shall be the person liable to tax such subsequent delivery in that Member State. "

56. In Part One, Title II, the following title and heading of Section 1 are inserted under Part 3:

„Oddíl 1

Definition of delivery of goods'.

57. in Article 13 (3) (a), the words "or the transition" shall be inserted after the words "the transfer" and the words "the public authority" shall be replaced by "the public authority."

58. in Paragraph 13 (3) (b):

"(b) the supply of goods through a representative who acts in his own name on behalf of the person represented; such supply of goods shall be considered as:

1. the supply of goods represented by a person or third party representing a person; and

2. the supply of goods representing a third party or represented by a person; ';

(59) In Article 13 (4) (a), the words "tangible property" shall be replaced by the words "goods," the words "economic activity" shall be replaced by the words "economic activity," and the words "where a deduction has been applied to those goods or parts of them."

60. in Paragraph 13 (4), point (b), including footnote 74, shall be deleted;

Points (c) to (f) shall be renumbered (b) to (e).

61. in Paragraph 13 (4) (b), the words "tangible property, 2)" shall be replaced by the words "goods," and the words "such property" shall be replaced by the words "such goods."

62. In Paragraph 13 (4) (c), the words "tangible property" shall be replaced by the words "goods," the words "acquisition of property" shall be replaced by the words "acquisition of such goods," and the words "tangible property," shall be replaced by the words "goods which."

63.In Article 13 (4), the comma at the end of point (d) is replaced by a dot and point (e) is deleted.

64.Paragraph 13 (5) reads as follows:

"(5) The use of goods for purposes not related to the pursuit of the economic activity of the payer shall be understood as:

(a) the permanent use of goods which are commercial property, by a payer for his personal use or for the personal use of his staff;

(b) the transfer of goods which are commercial property by a payer without payment; or

(c) the permanent use by the payer of goods which are commercial property for purposes other than the pursuit of his economic activity. "

65.In Article 13 (7) (a), the words "in respect of tangible assets" shall be deleted.

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Regulation Information

Citation	Act No. 461 / 2024 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, Act No. 329 / 2011 Coll., on the Provision of Benefits to Persons with Disabilities and on the Amendment to Related Acts, as amended, and Act No. 358 / 2022 Coll., amending Act No. 329 / 2011 Coll., on the Provision of Benefits to Persons with Disabilities and on the Amendment to Related Acts, as amended, and certain other laws
Regulation Type	Law
Author	-
Collection	Code of Laws

Date of Promulgation	23.12.2024
Effective from	01.01.2025
Effective until	-
Status	Valid

Legal Areas: Taxes Social security benefits Finance Social security law

Parliamentary Paper: Paper No. 726

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