What is Act No. 502 / 2012 Coll.?

Act No. 502 / 2012 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and other related laws — Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and other related laws.

When it became Act No. 502 / 2012 Coll. effectiveness?

Act No. 502 / 2012 Coll. became effective 01.01.2013.

Is Act No. 502 / 2012 Coll. still valid?

Yes, Act No. 502 / 2012 Coll. is still valid and effective.

How many times was it Act No. 502 / 2012 Coll. amended?

Act No. 502 / 2012 Coll. has 7 time versions of the text.

Act No. 502 / 2012 Coll.

Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and other related laws

Valid Law Effective from 01.01.2013

Text versions: 01.01.2015 31.12.2014 01.01.2014 01.04.2013 01.01.2013 All versions (6)

ČÁST PRVNÍ Čl. I „§ 2 „§ 2a § 2b „§ 4a „§ 6 „§ 6a § 6b § 6c § 6d § 6e § 6f § 6g § 6h § 6i „§ 8 „§ 10d „Díl 5 Oddíl 1 § 26 Oddíl 2 § 27 § 28 Oddíl 3 § 29 § 29a Oddíl 4 § 30 § 30a Oddíl 5 § 31 § 31a § 31b § 32 Oddíl 6 § 33 § 33a Oddíl 7 § 34 Oddíl 8 § 35 § 35a „§ 37a „§ 52 „§ 54a „§ 55 „§ 65 „§ 77 „§ 79 „§ 79a § 79b § 79c „§ 92f § 92g „§ 94 „§ 94a „§ 95 „§ 96 § 97 § 98 § 99 „§ 99a § 99b „§ 100 „§ 100a „§ 106 § 106a „§ 106b § 106c § 106d § 106e § 106f „§ 107 „§ 107a „§ 108 „§ 108a Čl. II ČÁST DRUHÁ Čl. III ČÁST TŘETÍ Čl. IV ČÁST ČTVRTÁ Čl. V ČÁST PÁTÁ Čl. VI ČÁST ŠESTÁ Čl. VII „§ 101a ČÁST OSMÁ Čl. IX

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502

THE LAW

of 19 December 2012

amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and other related laws

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

Amendment of the Value Added Tax Act

Čl. I

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. 281 / 2006 Coll., Act No. 230 / 2006 Coll., Act No. 124 / 2006 Coll., Act No. 126 / 2008 Coll., Act No. 302 / 2008 Coll., Act No. 270 / 2007 Coll., Act No. 296 / 2007 Coll.

1. At the end of footnote 1, the sentence "Council Directive 2010 / 45 / EU of 13 July 2010 amending Directive 2006 / 112 / EC on the common system of value added tax as regards the rules on invoicing is added. '

„§ 2

Subject matter

(1) The subject of the tax is:

(a) the supply of goods, the transfer of immovable property or the transfer of immovable property (hereinafter referred to as the "transfer of immovable property") in return for payment by the taxable person in the context of carrying out an economic activity with a place of performance in the country;

(b) the supply of services in return for payment by the taxable person in the context of carrying out an economic activity with the place of performance in the country;

1. goods from another Member State in return for payment by a taxable person in the course of carrying out an economic activity or a non-taxable legal person in the territory of the country;

2. a new means of transport from another Member State in return for payment by a non-taxable person;

(d) imports of goods with a place of supply in the country.

(2) Taxable transactions are transactions which:

(a) is subject to tax; and

(b) not exempt. ";

3. The following Section 2a and 2b are inserted after Section 2, including the headings:

„§ 2a

Exemptions from the subject matter

(1) Tax shall not apply to the acquisition of goods from another Member State where the supply of such goods

(a) the national tax exemption provided for in Article 68 (1) to (10), or

(b) is subject to tax in the Member State where dispatch or transport of such goods begins, using:

1. special arrangements for traders in used goods, works of art, collectors' items and antiques,

2. the transitional arrangements for the means of transport used; or

3. special arrangements for sale by public auction.

(2) The acquisition of goods from another Member State shall not be subject to tax where:

(a) the total value of the goods purchased without tax does not exceed CZK 326 000 in the relevant or immediately preceding calendar year; and

(b) the acquisition of the goods is effected

1. a taxable person having his head office in the country which is not a payer;

2. an exempt person who is not a payer,

3. a taxable person who carries out only transactions exempt from tax without right of deduction;

4. a taxable person subject to a common flat-rate scheme for farmers in another Member State; or

5. non-taxable legal person.

(3) The total value of the goods taken referred to in paragraph 2 (a) shall not include the value of the goods taken:

(a) a new means of transport;

(b) goods subject to excise duty;

(4) Paragraphs 1 and 2 shall not apply to the acquisition of goods subject to excise duty and the acquisition of a new means of transport.

§ 2b

Choice of subject matter

A person who carries out the acquisition of goods from another Member State which is not subject to tax under Paragraph 2a (2) may decide that such acquisition is subject to tax. The acquisition of goods from another Member State carried out by that person before the end of the calendar year immediately following the calendar year in which it has so decided shall not be subject to Paragraph 2a (2). ';

4. in Article 3 (1), the following point (b) is inserted after point (a):

"(b) Member State of the European Union,"

(5) Points (b) and (c) shall be renumbered (c) and (d).

5. in § 4 (1) (h), § 5a (1), § 7a (3), § 10k, § 66 (2) (b), § 67 (1), § 82 (1), § 82a (1) (a), § 82a (4), § 93a (2) and in § 101 (7), the words "place of business" shall be deleted;

6. in Article 4 (1) (i) to (k):

"(i) place of residence

1. the address of the natural person kept in the population base register or any other similar register, if he does not have it;

2. the address given by the natural person to the tax administrator and, if there is no such address,

3. the place where the natural person usually resides because of personal or professional ties; where the person has professional ties in a country other than that in which he has personal ties, the place where he normally resides shall be determined by personal ties;

(j) the registered office of the taxable person, the address of the place of its management, which means the place where the essential decisions relating to the management of the taxable person are taken and, where appropriate, the place where its management meets; if the natural person has no place of management, the place of residence of the natural person shall be the place of residence of that person;

(k) the organisational component of the taxable person who may carry out the supply of goods, the transfer of immovable property or the supply of services, since it is sufficiently stable and has appropriate personnel and technical resources; ';

7. In Article 4, at the end of paragraph 1, the dot is replaced by a comma and the following points (n) and (o) are added:

"(n) a person not established within the territory of the country who:

1. does not have its registered office in the country;

2. carry out a taxable supply of goods or services with a place of supply in the country; and

3. it does not have an establishment in the country or it has an establishment in the country which does not take part in this supply;

(o) the exempt person is a taxable person with a registered office or establishment in another Member State who is in that State a person with a similar status as that of a domestic taxable person with a registered office in a domestic country who is not a payer. "

8. in Article 4 (3) (a):

"(a) means of transport a vehicle, other means or equipment which is intended for the carriage of persons or goods from one place to another and which are normally designed for use for transport and may actually be used for it; a vehicle which is permanently immobilized or a container shall not be considered as a means of transport; ';

9. in Article 4 (3) (d) (2), the word "or" shall be deleted;

10. the word "or" shall be added at the end of point 3 in Paragraph 4 (3) (d).

11. in Article 4, at the end of paragraph 3, the dot is replaced by a comma and the following points (i) to (k) are added:

"(i) the contribution of the undertaking to the undertaking or part of the undertaking forming an organisational component of the undertaking;

(j) the supply of goods with the installation or assembly of the supply of goods connected with the installation or installation by the taxable person supplying the goods, or by a third party authorised by him;

(k) the supply of goods by systems or networks of supply

1. gas through a transmission or distribution system situated in the territory of the European Community or any network connected to such a system;

2. electricity, heat or cold nets. ';

12. in Paragraph 4 (4):

"(4) For the conversion of foreign currency into Czech currency, the rate applicable to the person carrying out the conversion shall be that applicable on the date on which the obligation to grant the tax arises or to grant the performance of the transaction, namely:

(a) the foreign exchange market rate declared by the Czech National Bank; or

(b) the last exchange rate published by the European Central Bank; the conversion between currencies other than the euro shall be made using the exchange rate of each of those currencies against the euro. ';

13. The following Section 4a is inserted after Section 4:

„§ 4a

Turnover

(1) Turnover means, for the purposes of this Act, a summary of the tax-free payment, including a subsidy on the price to be paid to the taxable person for the transactions carried out, namely the supply of goods, the transfer of real estate and the supply of services, with the place of supply in the domestic territory, in respect of which payments are made for:

(a) taxable supply;

(b) exempt transactions with a right of deduction; or

(c) transactions exempt from tax without the right to deduct pursuant to § 54 to 56, provided that they are not ancillary to an occasional activity.

(2) The remuneration of the sale of fixed assets shall not be included in the turnover.

(3) In the turnover of the taxable person carrying out transactions with the right to deduct together with other taxable persons under the association contract (10) or other similar contract, the turnover achieved shall be included.

(a) by that person separately outside the association; and

(b) jointly by all participants in the association within the association. "

14. in Article 5a (1), the words "place of business" shall be deleted;

15. in Article 5b (1) and Article 83 (3), the words "or place of business" shall be deleted;

16. A heading is inserted above Section 6, which reads: "Pies'.

17.

„§ 6

(1) The payer becomes a taxable person with his head office in the country whose turnover in the 12 immediately preceding consecutive calendar months exceeds CZK 1 000 000, except for a person who only carries out transactions exempt from tax without right to deduct.

(2) The taxable person referred to in paragraph 1 shall be a payer from the first day of the second month following the month in which he has exceeded the specified turnover unless he has become a payer earlier under this law. "

18. After Paragraph 6, the following Sections 6a to 6i are inserted:

„§ 6a

The taxable person who:

(a) carrying out transactions with the right to deduct, together with other taxable persons under the association contract (10) or other similar contracts, shall be a payer from the date on which he became a payer of any of the other members of the association, unless he has previously become a payer under this law;

(b) conclude a contract for an association or other similar contract with a payer for the joint execution of transactions with a right to deduct, shall be a payer from the date of conclusion of the contract.

§ 6b

(1) The taxable person shall be the payer from the date on which the property is acquired where he acquires that property.

(a) for the purpose of carrying out economic activities under a privatisation decision under a law governing the conditions for the transfer of State assets to other persons; or

(b) from a payer under a contract for the sale of an undertaking or through a deposit of an undertaking.

(2) The taxable person shall be the payer from the date on which the transformation of a company or cooperative into a commercial register takes place, if, in the course of such conversion, the assets of the company or cooperative being acquired or distributed are transferred.

(3) A legal person who, when changing legal form to another form, does not disappear or transfer its assets to a legal successor, merely changes its internal legal situation and the legal status of its members, does not cease to be a payer.

§ 6c

(1) The taxable person with his head office in the country who provides services with a place of supply in the country, with the exception of services exempt from tax, or who carries out the dispatch of goods to the country with a place of supply in the country, through his establishment located outside the country, is a payer from the date of supply of such services or supply of such goods.

(2) A taxable person who is not domiciled in the country and who carries out taxable transactions in respect of the supply of goods, the transfer of immovable property or the supply of services with the place of supply in the country, with the exception of transactions in respect of which the taxable person is obliged to pay the tax shall be the payer from the date on which such taxable transactions take place.

(3) The taxable person who does not have his head office in the country is not an exempt person and carries out the supply of goods to another Member State which is dispatched or transported from the territory of the country by that person, by the customer or by an authorised third party, the person for whom the acquisition of the goods in another Member State is subject to tax, shall be the payer from the date of delivery of the goods.

§ 6d

A taxable person who is a member of a group who carries out taxable transactions in respect of the supply of goods, the transfer of immovable property or the supply of services with the place of supply in the domestic territory of his part located outside the domestic territory shall be a payer from the date on which such transactions take place.

§ 6e

(1) The taxable person who, as the beneficiary, continues to pursue economic activities following the deceased payer shall be the payer from the day following the date of death of the payer.

(2) At the end of the succession proceedings, the heir to whom the property is issued and who continues to pursue economic activities after the deceased payer shall be the payer from the day following the date of issue of the property.

(3) The continuation of economic activities for the purposes of this Act shall mean the continuation of business on the basis of a commercial or other authorisation or continuation of other economic activities.

§ 6f

(1) The taxable person with his head office or establishment in the country who carries out or will carry out transactions with a right of deduction shall be the payer from the day following the date of notification of the decision by which that person is registered.

(2) The taxable person who does not have his place of business or his place of business in the country and who will carry out transactions with a right to deduct from his place of work in the country shall be the payer from the day following the date of notification of the decision by which he is registered.

Identified persons

§ 6g

A taxable person who is not a payer or a non-taxable legal person shall be identified persons where he or she procures goods from another Member State subject to tax in the domestic territory of the European Community, other than goods acquired by an intermediate person under a simplified procedure for the supply of goods within the territory of the European Community in the form of tripartite trade, from the date of the first acquisition of such goods.

§ 6h

The taxable person with his head office or establishment in the country which is not a payer shall be identified from the date of acceptance of the taxable transaction with the place of performance in the country from the person not established in the country in the case of:

(a) the supply of services;

(b) the supply of goods with installation or assembly; or

§ 6i

The taxable person with his registered office or establishment in the country which is not a payer shall be identified from the date of supply of the service with the place of supply in another Member State in accordance with Paragraph 9 (1), with the exception of the supply of a service which is exempt in another Member State. ';

19. Paragraph 7 (3) reads:

"(3) On delivery of goods with installation or assembly, the place of loading shall be the place where the goods are installed or assembled. ';

20. in Paragraph 7a (1):

"(1) The place of delivery on delivery of the goods by the trader's systems or networks shall be the place where the trader has its registered office or the establishment where the goods are supplied. ';

21. in Article 7a (3), the words "gas, electricity, heat or cold" shall be replaced by the words "goods" and the words "or, if there is no such seat or establishment, the place where the place of residence" shall be deleted;

22.

„§ 8

Place of performance when sending goods

(1) The place of delivery when the goods are sent shall be the place where the goods are located after their dispatch or transport.

(2) The place of loading when the goods are dispatched shall be the place where the goods are located at the time when their dispatch or transport begins, provided that:

(a) the goods dispatched are not subject to excise duty; and

(b) the total value of the goods sent by the taxable person to the Member State of dispatch or transport of the goods does not exceed, without tax, in the relevant or immediately preceding calendar year:

1. 1 140 000 CZK, if the goods are shipped or transported from another Member State to a domestic country, or

2. an amount fixed by another Member State, if the goods are dispatched or transported from a country to another Member State.

(3) The taxable person who sends the goods may decide, if the conditions laid down in paragraph 2 are met, that the place of performance when the goods are dispatched is the place where the goods are located after their dispatch or transport has ended. In such a case, it shall act until the end of the calendar year immediately following the calendar year in which it has so decided.

(4) The dispatch of goods for the purposes of this Act shall mean the supply of goods between Member States where:

(a) the goods are dispatched or transported from a Member State other than the Member State of end of dispatch or transport;

1. the taxable person supplying the goods; or

2. authorised by a third party,

(b) the goods are delivered to the person for whom the acquisition of the goods in the Member State of departure or transport is not subject to tax; and

1. new means of transport,

2. goods with installation or installation; or

3. the goods, works of art, collectors' items or antiques used, the supply of which is subject to special arrangements.

(5) The condition referred to in paragraph 4 (a) shall be deemed to have been met if the goods are dispatched or transported from a third country and imported by the person supplying the goods to a Member State other than the Member State of end of dispatch or transport. In that case, the Member State of departure or transport shall be deemed to be the Member State of import of the goods. ';

23. In § 9 (1) and (2), § 46 (1) (a) and (c), § 46 (2) (a) and (c), § 80 (6) (a), § 81 (5) (a) and (c), § 82a (5) (b), (c) and (i) (2), § 83 (3), § 84 (3) (a), § 85 (10) (a), § 86 (8) (a) and § 89 (4), the words "or place of business" shall be deleted.

24. In Article 9, at the end of paragraph 1, the sentence "This establishment shall be considered to be the establishment of an organisational component of that taxable person which may receive and benefit from services which are provided for the purpose of that establishment because it is sufficiently stable and has appropriate personnel and technical resources. ';

25. in Article 9 (3) (b), the words "the person identified for tax or" deleted and after the word "is" shall be inserted the words "the person identified or."

26. § 10d, including the title reads:

„§ 10d

Place of performance when the vehicle is rented

(1) The place of performance when providing short-term rental of the means of transport is the place where the person to whom the service is provided actually physically takes over the means of transport. Short-term hire of means of transport means the continuous holding or use of the means of transport for a period not exceeding 30 days and for ships not exceeding 90 days.

(2) The place of performance when providing a non-short-term hire of means of transport to a non-taxable person is the place where that person has his registered office or place of residence.

(3) The place of performance for the provision of a non-short-term rental of a recreational ship to a non-taxable person shall be the place where that person actually physically takes over the ship, provided that the person providing the service has his registered office or establishment in that place, where the service is provided through the establishment.

(4) Where the place of performance when the means of transport is hired is determined in accordance with paragraphs 1 to 3, the place of performance shall be:

(a) domestic and actual use or consumption takes place in a third country, the place of performance shall be deemed to be the third country;

(b) 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. "

27. footnote 7e:

"(e) Council Implementing Regulation (EU) No 282 / 2011 of 15 March 2011 laying down measures for the implementation of Directive 2006 / 112 / EC on the common system of value added tax.";

Article 28 (10j) shall be deleted, including the title.

29. in Article 11 (4), the words "pursuant to Article 17" shall be deleted;

30. In Part One, Title II, the heading of Part 3 is replaced by the heading "Definition of performance '.

31. in Articles 13 (4) (f), 13 (8) (a), 14 (3) (e), 14 (5) (a) and 78c (1) (b), the words "or parts thereof forming an organisational component of an undertaking" shall be deleted.

32. in Article 13 (7) (a) and (b):

"(a) the supply of goods with installation or assembly;

(b) the dispatch of goods; ';

33. In Articles 13 (7) (i), 24 (4) and 24a (4), the words "gas, electricity, heat or cold" are replaced by the words "goods."

34. Paragraph 16 (1) to (3) reads as follows:

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Regulation Information

Citation	Act No. 502 / 2012 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and other related laws
Regulation Type	Law
Author	-
Collection	Code of Laws

Date of Promulgation	31.12.2012
Effective from	01.01.2013
Effective until	-
Status	Valid

Legal Areas: Taxes Finance Fees Administrative law

The regulation text is for informational purposes only.