Act No. 47 / 2011 Coll.
Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended
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Effective from 01.04.2011
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47
THE LAW
of 9 February 2011
amending Act No 235 / 2004 Coll., on Value Added Tax, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 235 / 2004 Coll., on Value Added Tax, as amended by Act No. 635 / 2004 Coll., Act No. 669 / 2004 Coll., Act No. 124 / 2005 Coll., Act No. 215 / 2005 Coll., Act No. 217 / 2005 Coll., Act No. 120 / 2010 Coll., Act No. 377 / 2005 Coll., Act No. 441 / 2005 Coll., Act No. 545 / 2005 Coll., Act No. 109 / 2006 Coll., Act No. 296 / 2007 Coll., Act No. 124 / 2006 Coll., Act No. 126 / 2008 Coll., Act No. 302 / 2008 Coll., Act No. 261., Act No. 261 / 2009 Coll., Act No. 286.
1. in Sections 1, 3 (1) (c), 10h (2) (a), 31 (1) (i), 31 (2) (a), 32 (2) (a), 33 (2) (k), 34 (3) (k) and 35 (1) (h), the words "European Communities" shall be replaced by the words "European Union."
2. footnote 1 shall read:
"(1) Council Directive 2006 / 112 / EC of 28 November 2006 on the common system of value added tax. Council Directive 2006 / 79 / EC of 5 October 2006 on the exemption from taxes of goods imported in small consignments of a non-commercial nature from third countries. Council Directive 2008 / 9 / EC of 12 February 2008 laying down detailed rules for the reimbursement of value added tax provided for in Directive 2006 / 112 / EC to taxable persons not established in the Member State of refund but in another Member State. 13th Council Directive of 17 November 1986 on the harmonisation of the laws of the Member States relating to turnover taxes - Arrangements for the reimbursement of value added tax to taxable persons not established within the Community. Council Directive 2008 / 8 / EC of 12 February 2008 amending Council Directive 2006 / 112 / EC as regards the place of supply of services. Council Directive 2008 / 117 / EC of 16 December 2008 amending Directive 2006 / 112 / EC on the common system of value added tax in order to combat intra-Community tax evasion. Council Directive 2009 / 47 / EC of 5 May 2009 amending Directive 2006 / 112 / EC as regards reduced rates of value added tax. Council Directive 2009 / 69 / EC of 5 May 2009 amending Directive 2006 / 112 / EC on the common system of value added tax as regards tax evasion associated with imports. Council Directive 2009 / 132 / EC of 19 October 2009 defining the scope of Article 143 (b) and (c) of Directive 2006 / 112 / EC as regards the exemption of certain types of goods from value added tax on final importation. Council Directive 2009 / 162 / EU of 22 December 2009 amending certain provisions of Directive 2006 / 112 / EC 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 2010 / 66 / EU of 14 October 2010 amending Directive 2008 / 9 / EC laying down detailed rules for the refund of value added tax provided for in Directive 2006 / 112 / EC to taxable persons not established in the Member State of refund but in another Member State. '
3. in Paragraph 2 (2) (a), "9" is replaced by "10."
4. Paragraph 4 (1), including footnote 72, reads as follows:
"(1) For the purposes of this Act:
(a) the amount paid in cash or in means of payment replacing the money or the value of the non-cash payment;
(b) the unit price price per unit of measurement of the quantity of goods or the price of the service or property;
(c) output taxes levied by the payer for taxable transactions pursuant to paragraphs 13 to 20 or on the remuneration received relating to such transactions;
(d) has a tax liability, where the output tax exceeds the deduction for the tax period;
(e) by excessive deduction, the tax liability in which the deduction exceeds the output tax for the tax period;
(f) the tax administrator of the competent tax office; where goods are imported, the tax administrator shall be the competent customs office except where the tax on the importation of the goods is incurred by the payer in accordance with § 23 (3) to (5);
(g) a taxable person in another Member State who has been assigned a VAT identification number for value added tax purposes in trade between Member States;
(h) a foreign person who has no registered office, place of business or place of residence in the European Community;
(i) the place of residence is the address of the place of residence or the place of residence of the natural person or, where applicable, the place where he is mostly staying;
(j) the place of business, the address of the taxable person registered as the place of business in the commercial register or other similar register or, where applicable, his place of residence;
(k) an establishment which has permanent personnel and material equipment through which the taxable person carries out his economic activities;
(l) subsidies to the price of funds received from the State budget, the budgets of the local authorities, the state funds, grants awarded under a special law, the budget of a foreign State, European Union grants or similar programmes, provided that the recipient of the subsidy is required to provide a discount on the price and the amount of the discount is linked to the unit price; In particular, subsidies for the result of the management and acquisition of tangible and intangible fixed assets are not considered to be a subsidy to the price,
(m) goods which are subject to excise duty, goods which are subject to one of the excise duties defined in the Excise Tax Act (24), or to solid fuel taxes or taxes on natural gas and certain other gases as defined in the Solid Fuel Tax Act (72), with the exception of gas supplied via a transmission or distribution system situated in the territory of the European Community or any network connected to such a system.
72) Part 44 of Act 261 / 2007 Coll. on the stabilisation of public budgets, as amended. "
5. In Paragraph 4 (3) (c), the words "and on which that person is required to charge or register 'are deleted.
6. in Paragraph 4 (3) (d):
"(d) a commercial asset which is:
1. tangible property under the Income Tax Act 7c),
2. written-off intangible assets under the Income Tax Act 7c); or
3. land which is a permanent tangible asset under the legislation governing account7d), '.
7. in Article 4 (3), the following point (e) is inserted after point (d), including footnote 73:
"(e) the long-term property created by its own activities, the long-term assets produced, built or otherwise created by the payer in the course of its economic activities; a technical assessment73) is considered as a separate long-term asset created by its own activity;
73) Articles 32a (6) and 33 of Act No. 586 / 1992 Coll., as amended. '
Points (e) to (g) shall be renumbered as points (f) to (h).
8. In Article 4 (4), the words "Czech koruna 'are replaced by the words" Czech currency'.
9. In Article 5 (2), the words "from which a special tax rate is applied under a special legislature7) 'shall be replaced by the words" from which a special tax rate is applied under a special legislature7).';
footnote 7:
"7) § 36 (2) (t) of Act No. 586 / 1992 Coll., as amended."
10. in Article 5 (4), the words "for the purposes of this Act" shall be deleted;
11. in Article 5b (2), the words "their withdrawal from the group" shall be replaced by the words "the disappearance of their membership of the group."
12. in Article 6 (2), the words "tangible property (c) and depreciation of intangible property (c) or land which are permanent tangible property (d), in respect of which the taxable person accounts or records," shall be replaced by the words "capital."
13.
Place of performance on supply of gas, electricity, heat or cold
(1) The place of supply for the supply of gas through a transmission or distribution system located in the territory of the European Community or any network connected to such a system, on the supply of electricity or on the supply of heat or cold media (hereinafter referred to as "the supply of gas, electricity, heat or cold through systems or networks') shall be the place where the trader has his registered office, place of business or has an establishment which supplies such goods or does not have such a registered office or establishment, place of residence.
(2) The trader referred to in paragraph 1 shall be a taxable person who purchases gas, electricity, heat or cold mainly for the purpose of resale and whose own consumption of these goods is negligible.
(3) The filling point for the supply of gas, electricity, heat or cold by systems or networks to a person other than the person referred to in paragraph 1 shall be the place where the person to whom the goods are supplied consumes the goods. If the person to whom the goods are supplied does not consume all the goods supplied, the place of supply for such unused goods shall be deemed to be the place where the person has his registered office, place of business, or establishment where the goods are supplied, or if he does not have such a registered office or establishment, the place where he has his place of residence. ';
14.
Place of service in the field of culture, art, sport, science, education and entertainment
(1) The place of performance in the provision of services in the fields of culture, art, sport, science, education and entertainment is the place of cultural, artistic, sports, scientific, educational, entertainment or similar events in respect of:
(a) a service consisting of an authorisation to enter such an action, including a service directly related to that authorisation; or
(b) a service relating to such an event, including a directly related service, as well as the provision of a service to an organiser of such an event, to a non-taxable person. "
15. in Article 10h (1) (h):
"(h) the provision of access to the transmission or distribution system for gas situated within the territory of the European Community or any network connected to such system, to the electricity system or to heat or cold networks, and the provision of transport or distribution of gas, heat or cold, or the provision of transmission or distribution of electricity through such systems or networks, including the provision of directly related services,";
16. in Paragraph 13 (4) (b), including footnote 74:
"(b) the establishment of a state eligible for the use of 74) fixed assets created by their own activity, where the payer uses such assets for the purposes for which he is entitled to deduct pursuant to Paragraph 72 (6);
74) Articles 6 (8) and 7 (11) of Decree No. 500 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are entities accounting in the dual accounting system. "
17. in Article 13 (4), point (h) shall be renumbered as point (g).
18. In Article 13 (5), the words "or the supply of non-remunerated assets which have been created by their own activities, provided that the taxable transactions used to create such assets have been subject to deduction 'are deleted.
19. in Article 13 (7) (i), the words "through the transmission or distribution system or the supply of electricity pursuant to Article 7a" shall be replaced by the words "electricity, heat or cold by systems or networks."
20. in Article 14 (3), point (b) is deleted;
Points (c) to (f) shall be renumbered (b) to (e).
21. in Paragraph 14 (4) (a), the words "with the exception of fixed assets" shall be inserted after the words "commercial property."
22. in § 16 (1), § 18 (1), § 31 (4), § 32 (4), § 33 (3), the words "via a transmission or distribution system or supply of electricity" are replaced by the words "electricity, heat or cold by systems or networks."
23. in Article 21 (6) (d):
"(d) on the date on which he is placed in a condition eligible for used74) in the performance defined in Paragraph 13 (4) (b),"
24. in Article 21 (6) (e), "paragraph 3 (f)" is replaced by "paragraph 3 (e)";
25. in Paragraph 21 (8), "(h)" is replaced by "(g)";
26. In Paragraph 23, the following paragraph 5 is inserted after paragraph 4:
"(5) Where the conditions for exemption provided for in Article 71g have been infringed, the payer shall be obliged to tax on the tax return for the tax period in which the goods were released for free circulation. '
Paragraph 5 shall become paragraph 6.
27. in Article 24 (1), the words "with place of supply within the territory of the country" shall be inserted after the word "services," and the words "with place of supply" shall be inserted after the word "services," or, in the case of payment, on the last day of the month in which the payment was made, on the date that occurs earlier. "
28. in Article 24 (2) and (3):
"(2) The taxable performance shall be deemed to have taken place on the date of supply of the service referred to in paragraph 1. In the cases referred to in Articles 21 (5) (b) and 21 (6) to (10), taxable transactions shall be deemed to have taken place on the date specified in those provisions.
(3) Where the service referred to in paragraph 1 for which the payer or the taxable person is liable to grant and pay tax pursuant to Article 108 (1) (b) is provided for a period of more than 12 calendar months and no payment is made during that period, the transaction shall be deemed to have taken place no later than the last day of each calendar year. ';
29. in Article 24 (4), "and 2" shall be replaced by "up to 3" and "through the transmission or distribution system or the supply of electricity" shall be replaced by "electricity, heat or cold by systems or networks."
30. in Article 24a (1), the last sentence shall be deleted;
31. in Article 24a (2) to (4):
"(2) The performance shall be deemed to have taken place on the date of supply of the service referred to in paragraph 1. In the cases referred to in Articles 21 (5) (b) and 21 (6) to (10), taxable transactions shall be deemed to have taken place on the date specified in those provisions.
(3) Where the service referred to in paragraph 1 for which the payer is obliged to submit a summary report pursuant to Paragraph 102 (1) (d) is provided for a period of more than 12 calendar months and no payment is received during that period, the performance shall be deemed to have taken place at the latest on the last day of each calendar year.
(4) The provisions of paragraphs 1 to 3 shall apply mutatis mutandis to supplies of goods with installation or installation, supply of gas, electricity, heat or cold by systems or networks with a place of supply outside the country. ';
32. in Article 28 (1), the words "a tax correction document, a tax credit, a tax return, a payment calendar or a document issued pursuant to Article 92a" shall be replaced by the words "a payment calendar, a tax correction document, a tax document issued pursuant to Article 46 or 92a."
(33) footnote 23, including the footnotes, is deleted.
34. in Paragraph 28 (2) (l):
"(l) the amount of the tax; This tax may be rounded to the nearest crown by adding a sum of 0,50 kroner and higher to the whole crown up and a sum of less than 0,50 kroner to the whole crown down. '
35. in Paragraph 29 (1), "(d), (e) and (f)" shall be replaced by "(c) to (e)";
36. Paragraph 31 (3) is deleted.
Paragraphs 4 and 5 shall be renumbered paragraphs 3 and 4.
37.Paragraph 32 (3) is deleted.
Paragraphs 4 and 5 shall be renumbered paragraphs 3 and 4.
38. In Part One, Title II, heading 6 reads: "The tax base and the calculation of the tax, the correction of the tax base and the correction of the amount of the tax, the correction of the tax document '.
39. in Paragraph 36 (1):
"(1) The basis of the tax shall be all that has been received or is to be received by the payer for taxable transactions carried out, including the amount of excise duty payable by the person for whom the taxable transaction is made or by a third party, excluding tax for such taxable transactions. ';
40. in Paragraph 36 (10), "(h)" is replaced by "(g)";
(41) footnote 26b is deleted.
42. In Paragraph 40 (2), the words "under Paragraph 42" shall be deleted.
43. Paragraph 41, including the title, reads:
The taxable amount and the calculation of the tax on goods subject to suspension of excise duty
(1) The basis of the tax on imports of goods placed under the free circulation procedure with subsequent placing under the suspension of excise duty under the special legislation (24) shall be determined in accordance with Paragraph 38 without the inclusion of excise duty.
(2) For goods which, when acquired from another Member State within the territory of the country, are placed under a conditional excise duty exemption scheme, the taxable amount shall be determined mutatis mutandis in accordance with Paragraph 36 without including excise duty.
(3) The taxable amount shall be determined in accordance with Article 36 for goods which are subject to the excise duty suspension scheme and are delivered by the payer in accordance with Paragraph 13 without being released for free circulation.
(4) The taxable amount shall be determined in accordance with Article 36 for goods which are under the excise duty suspension scheme and the payer carries out its supply under Paragraph 13 when the goods are released for free circulation. '
44. Paragraph 42 to 46, including the headings, read:
Correction of the tax base and correction of the amount of tax
(1) The payer shall correct the tax base and the amount of tax
(a) on cancellation or repayment of all or part of the taxable supply;
(b) in the event of a reduction or, where appropriate, an increase in the taxable amount occurring after the date on which the taxable transaction takes place;
(c) on refund of excise duty pursuant to Article 40 (2),
(d) unless the supply of goods or the transfer of real estate referred to in Article 13 (3) (d) takes place;
(e) on repayment of the payment on the date on which the payer became liable on receipt of the tax and if the taxable supply has not been effected; or
(f) where the remuneration on which the payer became liable on the date on which it was received has been used to pay another payment.
(2) In the case of a correction of the tax base and of the amount of tax to the payer within 15 days of the date of the finding of the facts relevant for the implementation of such a correction, he shall issue a corrective tax document if he was required to issue a tax document. If the payer was not required to issue a tax document, he shall make a correction to the tax records within the same period.
(3) Correction of the tax base and the amount of tax is a separate taxable transaction which is considered to have been carried out at the latest on the last day of the tax period in which the payer:
(a) by correcting the tax base and the amount of tax increases the output tax or its tax liability;
(b) by correcting the tax base and the amount of the tax, reduce the output tax or its tax liability and the taxable person, a legal person who is not established or established for the purposes of business, or a taxable person for whom the original transactions have been carried out or who has provided a remuneration for which the obligation to grant the tax has arisen, has received a corrective tax document; or
(c) repair of the tax base and the amount of tax in the tax register, unless the payer was under an obligation to issue an adjustment document in accordance with paragraph 2.
(4) For the correction of the tax base and the amount of tax, the tax rate applicable on the date on which the tax is due for the original taxable transactions shall apply. For the conversion of foreign currency into Czech currency, the foreign exchange market rate declared by the Czech National Bank and valid for the person carrying out the conversion on the date of the tax obligation for the original taxable supply shall be used.
(5) A correction of the tax base and the amount of the tax cannot be made after 3 years from the end of the tax period in which the tax obligation for the original taxable transactions arose.
(6) In the case of the correction of the tax base and the amount of the tax referred to in paragraph 1 (d), the payer shall reduce the amount of tax by the amount of tax calculated in accordance with Paragraph 37 (1) on the basis of the tax base established as the difference between the payment without tax due by the payer for the transactions referred to in Paragraph 13 (3) (d) and the amount excluding the tax due by the payer to the date of early termination of the contract. The repair may be carried out within 3 years of the end of the calendar year in which the goods or immovable property were not acquired by the lessee.
(7) On acquisition of goods from another Member State, supply of goods to another Member State, supply of services by a taxable person in another Member State or by a foreign person, and on importation of goods, the correction of the taxable amount shall be made mutatis mutandis in accordance with paragraphs 1 to 6.
(8) On importation of goods where the customs authority determines the tax and the taxable amount or the rate is wrongly applied, the payer shall notify the customs authority which originally charged the tax.
Correction of the amount of tax in other cases
(1) In the case where the payer or the person identified for tax has applied and granted a tax other than that provided for in this law and thereby has increased the output tax or his tax liability, he is entitled to make a correction in the supplementary tax return for the tax period in which the original transactions were carried out or the payment was accepted. A correction may be made not earlier than the date on which the tax payer or the person identified for the transaction received the corrective tax document or the correction in the tax records referred to in paragraph 2 was made.
(2) In the event of a correction of the amount of tax in other cases, the payer or the person identified for tax shall issue an corrective tax document where he was required to issue a tax document or to issue a tax document. Where the payer or the person identified for tax purposes was not required to issue a tax document and did not issue a tax document, he shall make a correction in the register for tax purposes.
(3) For the correction of the amount of tax, the rate of tax applicable on the date of the obligation to grant tax on the original transaction shall apply. For the conversion of foreign currency into Czech currency, the foreign exchange market rate declared by the Czech National Bank shall be that applicable to the person carrying out the conversion on the date on which the tax is payable for the original transactions.
(4) A correction of the amount of the tax may not be made after 3 years from the end of the tax period in which the obligation to grant the tax on the original transactions arose.
(5) The person liable to grant the tax pursuant to Article 108 (1) (k) is entitled to apply the tax in accordance with paragraphs 1 to 4 accordingly when correcting the tax.
Correction of the amount of tax on debtors in insolvency proceedings
(1) A payer who, when carrying out taxable transactions against another payer, has incurred an obligation to grant and pay a tax and whose claim, which arose not later than 6 months before the court's decision on the bankruptcy of such transactions, has not yet expired ("creditor"), is entitled to make a correction of the amount of the tax at the exit from the value of the claim established where:
(a) the payer against whom the creditor has such a claim (hereinafter referred to as the debtor) is in insolvency proceedings and the insolvency court has decided on the method for dealing with bankruptcy;
(b) the creditor has applied for that claim not later than within the time limit laid down by the court of insolvency, the claim has been established and taken into account in insolvency proceedings;
(c) the creditor and the debtor are not persons who are:
1. the capital related persons referred to in Article 5a (3), with at least 25% of the capital or 25% of the voting rights of those persons,
2. close to (26a); or
3. Persons who deal with the payer jointly by virtue of a grouping contract (10) or other similar contracts,
(d) the creditor has delivered a tax document to the debtor in accordance with Paragraph 46 (1).
(2) If the claim was not found to be of value at the time the insolvency proceedings were initiated in the review act, the tax shall be calculated in accordance with Paragraph 37 (2). If the tax base and the amount of the tax referred to in Paragraph 42 are corrected, the amount of the tax corrected under this provision shall be reduced or increased by such corrections.
(3) The amount of the output tax shall be corrected by the creditor first in the tax period in which the conditions laid down in paragraph 1 have been met. A correction may not be made after 3 years from the end of the tax period in which the original taxable transaction took place and in the event that the debtor has ceased to be a payer.
(4) The creditor who has corrected the amount of tax referred to in paragraph 1 must submit as an annex to the tax return:
(a) copies of all the tax documents issued, for which he has corrected the amount of tax in that tax return; and
(b) an extract from the records of corrections for tax purposes made in this tax return.
(5) Where the creditor makes a correction to the amount of the tax referred to in paragraph 1, the debtor shall be obliged to reduce his input tax on the taxable transaction received by the amount of the tax corrected by the creditor, at the rate at which he applied the deduction to the taxable transaction received. This adjustment of the input tax for the taxable transactions received shall be made in the tax period in which the conditions referred to in paragraph 1 are met.
(6) If the claim for which the creditor has corrected the amount of the tax referred to in paragraph 1 is subsequently fully or partially satisfied, the creditor shall be required to grant and pay the tax on the payment received on the date on which the full or partial satisfaction of the claim occurred and to deliver to the debtor the tax document which the creditor is required to issue pursuant to Paragraph 46 (2) within 15 days of the date of receipt of the payment. If the claim is satisfied, the tax shall be calculated in accordance with the provisions of Paragraph 37 (2). The debtor shall be entitled to apply the deduction of the tax paid by the creditor under this paragraph first in the tax period in which the document referred to in Article 46 (2) was delivered to him.
(7) Where the creditor transfers a claim for which he has corrected the amount of the tax referred to in paragraph 1, he shall be obliged to increase the output tax by an amount equal to the amount of the correction made, reduced where appropriate by the tax paid pursuant to paragraph 6, on the date on which the debt was transferred. The creditor shall notify the debtor in writing that the debt has been transferred; the notification must indicate the number of the tax document issued pursuant to Paragraph 46 (1). The debtor shall be entitled to apply the deduction of the tax paid by the creditor under this paragraph first in the tax period in which the notification of the transfer of the claim was received.
(8) Upon cancellation of the registration, the creditor who has made the correction referred to in paragraph 1 shall be obliged to increase the output tax by an amount equal to the amount of the correction made, reduced where appropriate by the tax paid pursuant to paragraph 6, in the tax return for the last tax period before the cancellation of the registration. The creditor is obliged to deliver a written notice of cancellation to all debtors to whom he has delivered a tax document pursuant to Paragraph 46 (1); the notification must indicate the number of the tax document issued pursuant to Paragraph 46 (1). The debtor shall be entitled to apply the deduction of the tax paid by the creditor under this paragraph first in the tax period during which the notification of the cancellation of the creditor's registration was received.
(9) Corrections to the amount of tax referred to in paragraphs 1, 6, 7 or 8 shall be deemed to be separate taxable transactions carried out not later than the last date of the tax period in which the corrected tax document pursuant to Paragraph 46 or the written notification was delivered to the debtor. For the correction of the amount of tax, the rate of tax applicable on the date on which the original taxable transaction is made shall apply. For the conversion of foreign currency into Czech currency in this case the foreign exchange market rate declared by the Czech National Bank and valid for the person carrying out the conversion on the date on which the original transaction takes place shall be used.
(10) If a creditor with a successor in title is killed, the adjustment of the amount of the tax shall also be authorised by his successor in title; paragraphs 1 to 9 shall apply mutatis mutandis.
Corrective tax document
(1) The corrective tax document on the correction of the tax base and the amount of the tax or the correction of the amount of the tax in other cases contains:
(a) particulars corresponding to the original tax document, including the registration number;
(b) the reason for the correction;
(c) the difference between the corrected and the original taxable base;
(d) the difference between the corrected tax and the original tax,
(e) the difference between the corrected and the original remuneration.
(2) Where the correction of the tax base and the correction of the amount of the tax or the correction of the amount of the tax in other cases concerns more taxable transactions for which separate tax documents have been issued, the data common to all corrections may be entered on the tax correction document only once. However, in relation to the original tax documents, the corrected tax document must bear the registration numbers of the original tax documents, the differences between the corrected and the original tax base and the corresponding amounts.
(3) The corrective tax document in the case of the correction of the tax base and the amount of tax for pre-paid telecommunications services pursuant to Article 42 (1) (f) contains:
(a) the particulars referred to in paragraph 1 (a) and (b) with the exception of the registration number of the original tax document;
(b) the subject matter of the transaction for which the payment was initially accepted;
(c) the total amount of remuneration used to cover any other taxable or exempt or non-taxable transactions and the corresponding amount of tax.
(4) The data of the corrective tax document referred to in paragraph 3 shall be entered for all corrections during the tax period by one amount. The payer shall be obliged to record the inventories of such documents and shall not send them.
Tax document when correcting the amount of tax for debtors in insolvency proceedings
(1) The tax document shall contain:
(a) the trading firm or the name and surname or, where applicable, the name, addendum to the name and surname or name, registered office or place of business of the creditor;
(b) the creditor's tax identification number;
(c) the trading firm or the name and surname or, where applicable, the name, addendum to the name and surname or name, registered office or place of business of the debtor;
(d) the debtor's tax identification number;
(e) the file number of the insolvency proceedings;
(f) the registration number of the tax document;
(g) the registration number of the tax document initially issued;
(h) the date of issue of the tax document;
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Regulation Information
| Citation | Act No. 47 / 2011 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 08.03.2011 |
|---|---|
| Effective from | 01.04.2011 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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