What is Act No. 462 / 2024 Coll.?

Act No. 462 / 2024 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws — Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws.

When it became Act No. 462 / 2024 Coll. effectiveness?

Act No. 462 / 2024 Coll. became effective 01.01.2025.

Is Act No. 462 / 2024 Coll. still valid?

Yes, Act No. 462 / 2024 Coll. is still valid and effective.

How many times was it Act No. 462 / 2024 Coll. amended?

Act No. 462 / 2024 Coll. has 4 time versions of the text.

Act No. 462 / 2024 Coll. - Act amending Act No 353 / 2003 Coll., on...

462

THE LAW

of 11 December 2024

amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

Amendment of the Excise Tax Act

Čl. I

Act No. 15 / 2011, Act No. 13 / 2004 Coll., Act No. 558 / 2004 Coll., Act No. 693 / 2004 Coll.

1. in Article 3 (1) (d) and (e), the word "measure" shall be deleted;

2. in Article 3 (1) (f), the words "dispatched unless otherwise provided for by this law (Sections 59, 78, 89 and 99)" shall be replaced by the words "dispatched from it."

3. in Article 3 (1), the following points (g) to (i) are inserted after point (f):

"(g) a tax warehouse in which the tax warehouse operator manufactures, under the conditions laid down by this Act, selected products and, where appropriate, processes, stores, receives or dispatches them;

(h) a distribution tax warehouse in which the tax warehouse operator processes, stores, accepts or dispatches the selected products under the conditions laid down by this law;

(i) by brewery, the production tax warehouse of beer, ';

Points (g) to (w) shall be renumbered as points (j) to (z).

4. in Article 3 (1) (l):

"(l) by the user, the person who receives and uses selected exempt products or sells them to another user pursuant to § 52a or 53; the user is a tax entity, ';

5. in Article 3 (1) (o), the words "pursuant to Article 9" shall be deleted;

6. in § 3 (1) (q):

"(q) quantity

1. the number of pieces; or

2. the quantity expressed in units of measurement in which the tax base is expressed, measured in accordance with the law governing metrology, '.

footnote 9 is deleted.

7. in Article 3b (5), the reference to footnote 76 shall be added at the end of the text of point (a).

footnote 76 is replaced by the following:

"(76) Commission Delegated Regulation (EU) 2022 / 1636 of 5 July 2022 supplementing Council Directive (EU) 2020 / 262 by laying down the structure and content of documents exchanged in connection with the transport of excise goods and by establishing the threshold of loss due to the nature of the goods, as amended."

8. in Paragraph 4 (1) (a), the words "authorised consignor" shall be deleted and after the word "producer" shall be inserted the words "producing selected products in accordance with this Act outside the suspension scheme."

9. in Article 4 (1) (c), the words "unless otherwise provided for in this law (Sections 15, 15a, 56 to 57)" shall be replaced by "with the exception of persons referred to in Sections 15 to 15b and 56 to 57."

10. in Article 4 (1) (d):

"(d) which has provided a tax guarantee for the transport of selected products under the conditional exemption scheme, in which the loss or deterioration of the selected products or any other fact has resulted in a breach of the conditional exemption scheme, thereby imposing an obligation to grant and pay the tax; the tax is jointly and severally liable to the person who participated in such a breach, if he was aware of it or if it can reasonably be assumed that he should have been aware of it, '.

11. in Article 4 (1), the following point (e) is inserted after point (d):

"(e) which has provided a tax guarantee for the transport of selected products in free circulation between Member States or in dispatches during which the loss or deterioration of the selected products or other fact has led to a breach of the conditions of transport of selected products in free circulation between Member States or of the conditions of dispatch, thereby creating an obligation to recognise and pay the tax; the tax is jointly and severally liable to the person involved in the infringement; ';

Points (e) to (h) shall be renumbered as points (f) to (i).

12. in Article 4 (1) (g):

"(g) which produces selected products contrary to this law, without proving that they are selected products taxed or lawfully acquired without tax, or which store or transport the selected products, without proving that they are selected products for personal consumption, taxed or lawfully acquired without tax; the tax is jointly and severally liable to the person involved in that production, storage or transport; ';

13. in Paragraph 4 (2):

"(2) A legal person who has died without a legal successor, with the exception of a person under Articles 15 to 15b and 56 to 57 who has incurred an obligation to grant and pay or who has exercised a right to refund, shall be required to submit at the same time as a request for a removal from a commercial register or a similar public register the agreement of the tax administrator, provided that the period for determining the tax or entitlement has not expired. The provisions of the tax rules governing the procedure in the case of a tax entity which is a legal person who is no legal successor, who is required to submit the agreement of the tax administrator with which he is registered at the same time as the request for removal from the commercial register or similar public register shall apply mutatis mutandis. ';

14. in Article 4 (3), the words "jointly and severally for the tax, other than the tax payer referred to in paragraph 1 (a), also legal or natural persons" shall be replaced by "jointly and severally with the payer referred to in paragraph 1 (a)," and the words "legal or natural" shall be deleted.

15. in Article 4 (4), the words "also legal or physical" shall be replaced by the words "with this debtor."

16. in Article 4 (5) of the introductory part of the provision and in Article 4 (6), "(f)" is replaced by "(g)."

17. In Article 4, the following paragraph 7 is added:

"(7) Where the local jurisdiction of the tax administrator cannot be determined by the payer in accordance with the tax rules referred to in paragraph 1 (g), the tax administrator responsible for the payer shall be the first to take action to initiate the proceedings. ';

18. In Article 5 (4) of the Introductory Part of the provision, the words "issued by a legal or natural person 'shall be replaced by" issued by a person or a tax administrator who' and the word "issued 'shall be replaced by" issued'.

19. in Article 5 (5), the words "or by any other decision of the tax administrator on measurement" shall be replaced by the words "or by any other decision of the customs office on the fixing of customs duties or."

20. Paragraph 5 (6) reads:

"(6) Selected products put into free circulation may be transported only with the tax document, sales document, transport document or decision referred to in paragraph 5. Selected products put into free circulation which are transported without a decision pursuant to paragraph 5 shall be considered as being transported with this Decision, provided that this decision has been notified before the start of transport. ';

21. in Article 5, paragraphs 8 to 10 are added:

"(8) The document referred to in paragraph 1 may have:

(a) paper form; or

(b) electronic form.

(9) Where the document referred to in paragraph 1 is in electronic form, it shall:

(a) the exhibitor shall affix a qualified electronic time stamp;

(b) the tax administrator shall receive the tax administrator (hereinafter referred to as the "electronic portal") via the electronic portal; or

(c) the exporter must provide an electronic indication from which it is verifiable when the document was issued.

(10) For the purposes of this Regulation, the following definitions apply: (b) the moment of its receipt by the tax administrator through an electronic portal shall be considered. ";

22. in Article 6 (1), the words "legal or natural persons listed in" shall be replaced by the words "final consumer according to";

23. in Paragraph 6 (2) (d), the words "the price of selected products does not include tax" are replaced by the words "the selected products are exempt."

24. in Article 6 (3), the words "or by any other decision of the tax administrator on measurement" shall be replaced by the words "or by any other decision of the customs office on the determination of customs duties or."

25. Paragraph 6 (4) reads:

"(4) Selected products which are exempt may be transported only with a proof of exemption, a decision to place the selected products under the customs procedure of free circulation or the end-use customs procedure, or another decision by the customs office to fix customs duties or duties. Selected products which are exempt without a decision to place the selected products under the customs procedure for free circulation or the end-use procedure or any other decision taken by the customs office for the determination of customs duties or duties shall be considered to have been transported with this Decision if this decision has been notified before the start of transport. '

26. In Article 6, paragraphs 5 to 7 are added:

"(5) The exemption document may have:

(a) paper form; or

(b) electronic form.

(6) If the proof of exemption is electronic, it must:

(a) the exhibitor shall affix a qualified electronic time stamp;

(b) to receive the tax administrator through an electronic portal; or

(c) the exporter must provide an electronic indication from which it is verifiable when the document was issued.

(7) The moment when the document is issued in electronic form as referred to in paragraph 6 (b) shall be the moment when it is received by the tax administrator through the electronic portal. ';

27. in Article 9 (3), the words "except for unforeseen loss or impairment or partial loss" shall be added at the end of the text of point (b).

28. in Article 9 (3) (d), the text "(f)" is replaced by the text "(g)."

29. In Section 10, the words "Rates and Calculations' are replaced by the words" Calculation '.

30. In Paragraph 10, the present text becomes paragraph 1 and the following paragraph 2 is added:

"(2) The tax base, expressed in other ways than the number of pieces, shall be rounded to 2 decimal places. ';

(31) In Article 11 (1), the words "imported or" and the words "Commission Regulation implementing certain provisions of the Council Directive laying down general arrangements for excise duties" shall be replaced by the words "Commission Implementing Regulation laying down rules on the use of documents relating to the transport of excise goods under suspension and transport of excise goods after release for consumption, and the form to be used for the exemption certificate (77)."

Footnote 77 reads as follows:

"77) Commission Implementing Regulation (EU) 2022 / 1637 of 5 July 2022 laying down detailed rules for the application of Council Directive (EU) 2020 / 262 as regards the use of documents in respect of the transport of excise goods under the suspension scheme and the transport of excise goods after release for consumption and lays down the form to be used for the exemption certificate, as amended. ';

32. in Article 11 (1), the words "imported or" shall be inserted at the beginning of point (e) and the words "or 2" shall be inserted after the number "1";

33. In Paragraph 11, the dot is replaced by a comma at the end of paragraph 1 and the following point (h) is added:

"(h) imported or transported from the territory of another Member State to the tax territory of the Czech Republic for the armed forces of a State with which the Czech Republic has a concluded international agreement, which is part of the Czech legal order, to the extent provided for by such an international agreement, for the use of these products by these armed forces; these products may be transported from another Member State or from the place of import into the tax territory of the Czech Republic only with an honorary declaration certified by the competent authority of the State which has dispatched the armed forces or with other documents, provided that the international treaty which is part of the Czech legal order so provides. '

34. In Article 12 (1), the words "their issue, otherwise entitlement to the issue of selected products without 'are replaced by the words" the issue of that product, otherwise entitlement to the issue of the selected product exempted', and the sentence of the second sentence is replaced by the words "This does not apply to the user who handles the exempted waste oils under § 49 (1) and the final consumer under § 53 (5) '.

35. in Paragraph 12 (3), the words "free prices" shall be replaced by the words "exempt."

36. In Paragraph 12 (4), the words "without price 'are replaced by the words" exempt from'.

37.Paragraph 13 (2) reads as follows:

"(2) Exempted products collected may:

(a) receive only from the supplier mentioned in the admission and use permit of the exempt products; This does not apply in respect of the admission of exempt waste oils under Paragraph 49 (1),

(b) use only in the place where the user uses the exempt products selected (hereinafter referred to as "the place of use") indicated in the authorisation to receive and use the exempt products selected. "

38. In Paragraph 14 (2) of the Introductory Part of the provision, the words "to another Member State for business purposes' shall be inserted after the words" to another Member State 'and the words "to another Member State for business purposes' shall be replaced by the words" Republic or selected products which have been put into free circulation in another Member State and accepted in the tax territory of the Czech Republic by a registered consignee '.

39. in Paragraph 14 (2) (b):

"(b) for selected products where:

1. they have been accepted in another Member State, the competent authority of the Member State of destination has confirmed the acceptance of selected products in free tax circulation; where the registered consignee cannot submit a notification of receipt of the selected products through an electronic system for reasons other than those referred to in Article 30g (1), the acknowledgement of receipt of the selected products issued by the competent authority of the Member State of destination shall be agreed by the tax administrator at the appropriate place of dispatch of the selected products,

2. during their transport, there has been an unforeseeable loss or impairment or partial loss, the registered consignor proves that there has been an unforeseeable loss or impairment or partial loss; and

3. there is an obligation to declare and pay the tax by the loss or impairment or other infringement of the conditions of transport during their transport, the registered consignor shall provide proof of payment of the tax in the Member State in which the loss or impairment or other infringement of the conditions of transport has resulted in the obligation to grant and pay the tax, ';

40. in Article 14 (2), the words "a" and (d) shall be added at the end of (c);

Point (e) shall be renumbered as point (d).

41.Paragraph 14 (7) and (9) are deleted.

Paragraphs 8 and 10 shall be renumbered paragraphs 7 and 8.

42. In Paragraph 14 (8), the words "the provisions of paragraphs 1 to 3 shall not apply to the persons to whom" the provisions of paragraphs 1 to 3 shall not apply to the selected products for which "the words" of the selected products referred to in paragraphs 15 or 15a "shall be replaced by the words" paragraphs 15 to 15b. "

43. Sections 15 and 15a, including the headings, read:

„§ 15

Repayment of tax to a person enjoying privileges and immunities

(1) The right to refund is established on the basis of reciprocity by the following persons enjoying privileges and immunities:

(a) a diplomatic mission or consular post, with the exception of a consular office maintained by a fee-based consular officer (hereinafter referred to as "consular post") accredited for the Czech Republic as authorities of foreign states based in the tax territory of the Czech Republic,

(b) a member of a diplomatic mission or consular post based in the tax territory of the Czech Republic, accredited for the Czech Republic and not a national citizen of the Czech Republic, with the exception of a member of the staff,

(c) representation of a public institution established under the law of a foreign State or representation of an entity which is not a State under international law if the Ministry of Foreign Affairs has given its consent to their establishment under the Foreign Service Act;

(d) a member of a representative of a public institution established under the law of a foreign State or a member of an agency which is not a State under international law under (c).

(2) The right to refund arises under an international agreement which is part of the Czech legal order, to the following persons enjoying privileges and immunities:

(a) an international organisation based in the tax territory of the Czech Republic or an international organisation represented in the tax territory of the Czech Republic;

(b) a body of the European Union; a European Union body for excise duty purposes means an institution of the European Union, the European Atomic Energy Community, the European Investment Bank and an entity established by the European Union;

(c) an official of an international organisation based in the tax territory of the Czech Republic or of an international organisation located in the tax territory of the Czech Republic accredited for the Czech Republic, which is not a national citizen of the Czech Republic if it is permanently assigned to perform official duties in the tax territory of the Czech Republic,

(d) a member of the family of an official of an international organisation based in the tax territory of the Czech Republic or of an international organisation located in the tax territory of the Czech Republic pursuant to point (c), which is not a national citizen of the Czech Republic and is registered by the Ministry of Foreign Affairs.

(3) The right to refund arises from the date of purchase of the selected products, at the amount of the tax included in the price of the selected products, to the person enjoying the privileges and immunities under:

(a) paragraph 1 (a) or (c) to the extent that the principle of reciprocity is fulfilled, but not more than CZK 400,000 per calendar year;

(b) paragraph 1 (b) or (d) to the extent that the principle of reciprocity is fulfilled, up to a maximum of CZK 60 000 per calendar year;

(c) paragraph 2 to the extent laid down by the international treaty, which is part of the Czech legal order.

(4) In order to assess compliance with the amount of limitation referred to in paragraph 3 (a) or (b), the amount shall also be included in the amount of the tax to be refunded to the person enjoying the privileges and immunities,

(a) which corresponds to the amount of the tax payable on the products collected exempt under Article 11 (1) (a) or (e) transported from another Member State or imported to a person enjoying privileges and immunities claiming reimbursement; and

(b) which the beneficiary of the privileges and immunities would be obliged to grant and pay if the products referred to in (a) were not exempt.

(5) The amount of the restriction referred to in paragraph 3 (a) or (b) does not apply to the purchase of mineral oils for heat production or engine propulsion. In the case of a person enjoying the privileges and immunities referred to in paragraph 1, point (b) shall apply. (b) or (d) this amount shall not apply to the purchase of mineral oils used in a passenger car only if the diplomatic registration mark is included in the list of diplomatic registration marks for passenger cars.

(6) The beneficiaries of the privileges and immunities referred to in paragraph 1 shall be reimbursed the tax paid at the prices of the products selected, provided that the total price, including the tax on one sales document, paid to one seller in one calendar day is more than CZK 4,000. This restriction shall not apply to the purchase of mineral oils for engine propulsion or heat generation in the case of a person enjoying privileges and immunities referred to in paragraph 1.

(7) A person enjoying the privileges and immunities referred to in paragraph 1 (a) or (c) shall be entitled to reimbursement of the tax on selected products purchased solely for the purpose of performing his duties. The person enjoying the privileges and immunities referred to in paragraph 1 shall: (b) or (d) is entitled to reimbursement of the tax on selected products purchased exclusively for the personal consumption of that person or a member of his family who is part of that person's household.

(8) The period for entitlement to refund will begin to run from the date on which that entitlement is acquired and end

(a) the end of the first calendar month of the calendar year immediately following the calendar year in which it began to run; or

(b) in the case of a body of the European Union, by the expiry of the time limit for determining the tax.

(9) If the beneficiary of the privileges and immunities referred to in paragraph 1 intends to claim reimbursement, the Ministry of Foreign Affairs shall submit a tax return for the refund, an overview of the selected products purchased to confirm compliance with the principle of reciprocity and a list of family members who form part of the household of that person and who are listed on the sales document as the persons for whom the purchase of the selected products takes place. The Ministry of Foreign Affairs will confirm in this tax return

(a) fulfilling the principle of reciprocity if, in the case of the purchase of selected products,

1. in accordance with paragraph 5, a tax shall be refunded in a foreign State in accordance with the principle of reciprocity to a person similar to that enjoying privileges and immunities for the purchase of the same type of selected products; and

2. in a foreign State other than that referred to in paragraph 5, in accordance with the principle of reciprocity, a similar person enjoying privileges and immunities shall be refunded,

(b) the fact that the persons listed in this list are members of the family of the person enjoying the privileges and immunities referred to in paragraph 1 (a). (b) or (d) forming part of the household of that person.

(10) The person enjoying the privileges and immunities of the tax return shall be obliged to:

(a) proof of sale;

(b) where the tax return is submitted by the beneficiary of the privileges and immunities referred to in paragraph 1, an overview of the selected products purchased, broken down into:

1. the selected products referred to in paragraph 5; and

2. selected products other than those referred to in paragraph 5;

(c) in the case of a person enjoying privileges and immunities as referred to in paragraph 1 (a). (b) or (d) the list of family members forming part of the household of that person and appearing on the sales document as persons for whom the purchase of selected products takes place.

(11) Tax returns for refunds cannot be submitted electronically.

(12) This is not a breach of the obligation of secrecy if the tax administrator provides the Ministry of Foreign Affairs with information obtained in the management of tax refunds to a person enjoying privileges and immunities.

§ 15a

Repayment of tax to the armed forces of another State

(1) The right to refund is conferred on the armed forces which purchase the selected products taxed for use by these armed forces or by civil servants accompanying them or to supply their canteens, at the rate of the tax included in the price of those selected products, on the date of such purchase as regards the armed forces

(a) another Member State participating in the defence efforts undertaken by the European Union in the framework of the common security and defence policy; or

(b) a State which is a member of the North Atlantic Treaty Organisation; the claim does not arise to the armed forces of the Czech Republic.

(2) The right to refund referred to in paragraph 1 shall arise in place of the armed forces of the Ministry of Defence if the selected products are purchased for the armed forces referred to in paragraph 1 and transferred to those armed forces. This entitlement shall be incurred on the date on which the selected products are taken over by these armed forces.

(3) The period for claiming a refund shall begin to run on the date of the establishment of that entitlement and end on the expiry of the 12th calendar month following the calendar month in which it began.

(4) The person referred to in paragraph 1 or 2 shall be required to attach a tax document or proof of sale to the tax return. ';

footnotes 22 to 24a are deleted.

44. The following Section 15b is inserted after Section 15a, including the title:

„§ 15b

Repayment of tax to armed forces of another State under an international agreement

(1) The right to refund to the extent provided for by the international agreement, which is part of the Czech legal order, arises from the date of purchase of selected products

(a) to armed forces which purchase the selected products taxed for use by these armed forces, provided that they do not qualify for refund pursuant to Article 15a (1);

(b) a member of the armed forces referred to in point (a) and a member of his family who purchases the selected products for personal consumption, or

(c) other persons covered by an international contract on the basis of which the refund referred to in (a) will be entitled.

(2) The right to refund referred to in paragraph 1 (a) shall arise in place of the armed forces of the Ministry of Defence if the selected products are purchased for the armed forces referred to in paragraph 1 and transferred to those armed forces. This entitlement shall be incurred on the date on which the selected products are taken over by these armed forces.

(3) The period for claiming a refund shall begin to run on the date of the establishment of that entitlement and end on the expiry of the 12th calendar month following the calendar month in which it began.

(4) The person referred to in paragraph 1 shall attach to the tax return:

(a) a tax document or proof of sale; and

(b) another document, if provided for by an international treaty, which is part of the Czech legal order. "

45.

„§ 16

Issue of tax refund documents to a person enjoying privileges and immunities and to the armed forces of another State

(1) The seller shall, at the request of the person enjoying the privileges and immunities referred to in Article 15 (1) or (2) for whom the purchase of the selected products is made, immediately issue a sales document which shall contain:

(a) the name of the person for whom the purchase of the selected products is carried out, instead of the name, registered office or place of residence and the tax identification number of the purchaser; and

(b) the date of the sale, the rate and the price including the tax.

(2) The seller shall, upon request of the person referred to in Article 15b (1) (b) for whom the purchase of the selected products is made, immediately issue a proof of sale, which shall include:

(a) the name of the person for whom the purchase of the selected products is carried out, instead of the name, registered office or place of residence and the tax identification number of the purchaser; and

(b) the date of the sale and the rate of tax. "

46. The following Sections 16a to 16g are inserted after Section 16:

„§ 16a

General provisions on the administration of refunds to a person enjoying privileges and immunities and to the armed forces of another State

(1) The person applying for refund under § 15 to 15b is a tax entity for the purposes of refund.

(2) The local tax administrator responsible for the refund of the tax to the person enjoying the privileges and immunities shall:

(a) diplomatic missions, consular posts, representation of a public institution established under the law of a foreign State or representation of an entity which is not a State in terms of international law, the tax administrator locally competent according to their registered office in the tax territory of the Czech Republic;

(b) a member of a diplomatic mission, consular post, a member of a representative of a public institution established under the law of a foreign State, or a member of an entity which is not a State in terms of international law, a tax administrator of the local jurisdiction according to the registered office of persons referred to in (a);

Citation	Act No. 462 / 2024 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws
Regulation Type	Law
Author	-
Collection	Code of Laws

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

Act No. 462 / 2024 Coll.

Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws

Contents

ČÁST PRVNÍ

Čl. I

„§ 15

§ 15a

„§ 15b

„§ 16

„§ 16a

Contents

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