Act of the Czech National Council No. 588 / 1992 Coll.
Act of the Czech National Council on Value Added Tax
Valid
Effective from 01.01.1993
Contents
ČÁST PRVNÍ
§ 1
§ 2
§ 2a
§ 2b
§ 3
ČÁST DRUHÁ
HLAVA I
§ 4
§ 5
§ 6
HLAVA II
§ 7
§ 8
HLAVA III
§ 9
§ 10
§ 11
§ 12
§ 13
HLAVA IV
§ 14
§ 15
§ 15a
HLAVA V
§ 16
§ 17
§ 18
HLAVA VI
§ 19
§ 19a
§ 20
§ 21
§ 22
HLAVA VII
§ 25
§ 26
§ 27
§ 28
§ 29
§ 30
§ 31
§ 32
§ 33
§ 34
§ 35
§ 35a
ČÁST TŘETÍ
§ 36
§ 37
§ 37a
§ 38a
§ 39
§ 40
ČÁST ČTVRTÁ
§ 42
§ 43
§ 44
§ 45
§ 45a
§ 45c
§ 45d
§ 45e
§ 45f
§ 45g
§ 45h
§ 46
§ 47
§ 48
ČÁST PÁTÁ
§ 49
§ 49a
§ 50
§ 51
§ 52
§ 53
§ 53a
§ 54
§ 55
§ 56
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588
THE LAW
Czech National Council
of 24 November 1992
on value added tax
The Czech National Council decided on this law:
GENERAL PROVISIONS
Subject matter
This Act provides for value added tax (hereinafter referred to as "VAT ') which is subject to taxable domestic transactions, import goods and irregular international bus transport of persons carried out by a foreign operator in the country (hereinafter referred to as" occasional domestic bus transport').
Definition of basic terms
(1) For the purposes of this Act, taxable transactions are:
(a) the supply of goods and the transfer of immovable property or the transfer of immovable property in a public auction (hereinafter referred to as the "real estate transfer") in which the right of ownership or management is changed;
(b) provision of services
1), even if it is an activity showing all the characteristics of the business, except that it is carried out by an entrepreneur, unless otherwise provided by law.
(2) For the purposes of this Act:
(a) goods of movable, thermal and electrical goods, gas and water; money and securities shall not be considered as goods unless otherwise provided for in this law;
(b) services all activities which are not the supply of goods or the transfer of real estate and the transfer or use of rights;
(c) the return on taxable transactions of persons who are required to keep accounts or accounts on a voluntary basis, or the income on taxable transactions of other persons; the transactions exempt under Paragraph 25 and the tax on the payer (the payer) are not included in the turnover,
(d) the input tax on the payer, which shall be applied against him as part of the price for the taxable transactions received by the other payer, or the tax to be charged on importation of the goods,
(e) output taxes which the payer is obliged to apply as part of the price for taxable transactions carried out by him;
(f) the deduction of input tax, adjusted where appropriate pursuant to Paragraph 20;
(g) it has a tax liability to increase the output tax above the deduction for the relevant tax period;
(h) by excessive deduction of the excess tax deduction over the output tax for the relevant tax period;
(i) the tax liability is liable to tax or excessive deduction;
(j) increasing the tax liability by increasing the own tax liability or reducing the excess deduction;
(k) a reduction in the tax liability or an increase in the excess deduction;
(l) by the tax administrator of the relevant territorial tax authority (2) (hereinafter referred to as the "financial authority"), with the exception of the importation of goods and occasional bus services within the country where the tax administrator is the customs office, unless otherwise provided by law,
(m) a road motor vehicle with a registered category of passenger car or M1 on its technical licence. If category registration is missing, this category is defined by a separate regulation,
(n) a used passenger car, the first acquisition of which could not claim deduction;
(o) proof of use of proof of use of goods or services for purposes other than business or personal consumption by the payer in accordance with Article 7 (2), unless otherwise provided for by this law;
(p) domestic territory of the Czech Republic, except free zones and free warehouses,
(q) by means of the tax document, the ordinary tax document referred to in Article 12 (2), the corrective tax document referred to in Article 15a (2), the proof of use referred to in Article 12 (5), the repayment calendar referred to in Article 12 (8), the simplified tax document referred to in Article 12 (9), the tax credit and the tax bill referred to in Article 13, the written declaration referred to in Articles 43 (5) and 45 (3), the proof of payment referred to in Article 12 (7) and (11, and other decisions on the tax assessment issued by the customs authority; the tax document is also considered to be a document transferred to electronic formy2a) pursuant to Article 12 (4);
(r) the financial lease (finalisation leasing) of goods or immovable property for consideration if the parties agree in the contract to supply the goods or immovable property that the user is entitled or obliged to acquire the goods or property which is the subject of the contract, during or after the termination of the contract;
(s) the basic rate of tax of 22%;
(t) a reduced rate of tax of 5%;
(u) mail-order sales of goods where the seller sends the goods to the buyer for delivery, with the exception of sales under the sales contract under the Commercial Code;
(v) import of goods entering the domestic territory;
(w) export of goods exit from the country,
(x) the main activities of entities that are not set up or set up for business purposes, the activities to which they have been set up or set up;
(y) by way of repayment, the supply of goods or the transfer of real estate on the basis of a purchase contract, where the purchase price is paid in instalments after the acquisition of ownership to the buyer;
(z) both the hire of the property and the hire of the property, unless otherwise provided by this law,
(aa) organizational component of the organisational component of a foreign person, located in the Czech Republic for business purposes, 2d)
(ab) the commercial property is the sum of the assets belonging to the taxable person and the assets are or are to be charged or, where applicable, registered in accordance with Paragraph 11;
(ac) property created by its own activity of tangible and intangible assets, including stocks valued at its own cost under special legislation3c) or replacement purchase price determined under special legislation, 10a)
(ad) construction of all construction works as a result of construction activities, forming a spatial integrated or at least technically separate part of the construction together with its components; This includes equipment and objects firmly linked to the construction work, including apartments and non-residential premises; construction also means construction which is not subject to registration in the real estate register,
(ae) the unfinished construction of the building for which the approval decision has not yet been issued and the construction for which amendments requiring a building permit have been made pursuant to a specific legislation, 2f) for which no approval decision has been issued; equipment and structures which do not require a building permit under a specific legislation shall not be considered as unfinished construction; (2g) such equipment and structures shall always be considered as an ad construction,
(af) by the approval of the new building or, where applicable, by the approval of the building which is carried out after the change of construction under a special legislation, (2i) if the price of the change is higher than 30% of the residual cost of the construction at the date of the opening of the construction procedure;
(ag) by a bank, a person who can operate in the country under special legislation, 2h)
(ah) technical evaluation of the implementation of changes to property provided for by the special legislation, 16c)
(ai) the Harmonised System code number code number of the description of the selected products in the customs tariff version in force on 1 January 2002;
(ii) a foreign person, a legal person residing abroad or a natural person who does not have a permanent residence in the Czech Republic or a long-stay visa; For the purposes of this Act, a foreign person operating in the domestic territory through an organisational component shall be considered as having its registered office, place of business or permanent residence in the domestic territory.
Definition of the concept of money
(1) For the purposes of this Act, money means valid banknotes, statuses and coins of the Czech or foreign currency. Banknotes, statuses and coins which have ceased to be valid but may be exchanged as valid banknotes, statuses and coins shall be considered valid.
(2) They are also considered as goods for the purposes of the Act
(a) banknotes and coins of the Czech currency at the time of delivery by the manufacturer of the Czech National Bank or at the time of import by the Czech National Bank;
(b) banknotes, statuses and coins of the Czech or foreign currency sold for collector's purposes at prices higher than their nominal value or their conversion into Czech currency according to the exchange rate declared by the Czech National Bank;
(c) materialised securities at the time of delivery by the manufacturer to the issuer or on importation by the issuer.
Place of performance
(1) The place of supply is when the goods are delivered
(a) the place where the goods are located at the time when the transport or dispatch of the goods begins to take place when the supply of the goods is linked to the transport or dispatch of the goods; it does not matter who carries out the transport or dispatch of the goods,
(b) the place where the goods are installed or assembled when the supply of the goods is linked to their installation or installation;
(c) the place where the goods are located at the time when the delivery takes place where the supply of the goods is effected without transport or dispatch.
(2) The place of performance when the property is transferred and the unfinished building is the place where the property or the unfinished building is located.
(3) The place of performance in the provision of services is:
(a) the place where the legal entity providing the service has its registered office, unless it has its registered office in the territory of the country, the establishment in which the service is provided, unless otherwise provided for by that law;
(b) the place where the natural person providing the service has an establishment, unless he has an establishment, residence or, where appropriate, the place where he usually resides, unless otherwise provided for in that law;
(c) the place where the property is located in the provision of services relating to real estate, including services of real estate agencies, valuers and services of architects and building supervision;
(d) the place where the transport begins to take place in the provision of transport services, unless otherwise provided for by this law;
(e) the place where such services are actually provided, when providing services related to cultural, artistic, sports, scientific, educational, entertainment and similar activities, including the brokering and organisation of such activities and ancillary services, accommodation services, public catering services, guide services, advisory services, financial services, insurance, commercial and brokering services, legal, information and translation services and educational activities.
Persons liable to pay tax
(1) The persons liable to pay the tax are, in the domestic territory, the persons in favour of whom taxable transactions are carried out and, on importation of the goods of the person to whom the goods are to be released, unless otherwise provided by law.
(2) In the case of occasional domestic bus transport, a foreign operator is obliged to pay tax.
APPLICATION OF TAX FOR TAXABLE IMPLEMENTATION IN THE TERM
TAXATION BODIES
Persons subject to tax
The taxable persons are natural and legal persons who do business in the territory of the country, or carry out activities showing all the characteristics of the business, except that they are carried out by an entrepreneur. The taxable persons are not persons who carry out only taxable transactions exempt under § 25.
Payers
(1) Payers are taxable persons whose turnover in the next 12 preceding calendar months exceeds CZK 2 000 000 from the first day of the second month following the month in which they exceeded the specified turnover. These persons shall be required to submit a registration in accordance with the Tax and Charges Management Act by the 20th day of the calendar month following the month in which they exceeded the specified turnover.
(2) The payers are also taxable persons whose individual turnover does not exceed the amount referred to in paragraph 1 in the case of persons who carry out taxable transactions jointly under a grouping contract (3) or other similar contracts, and where the total turnover of such persons within and outside the grouping exceeds the amount referred to in paragraph 1. Such persons shall be required to submit an application for registration individually within the time limits referred to in paragraph 1 and shall become payers from the first day of the second month following that in which they have exceeded the specified turnover. Where a taxable person who is not a payer enters into a contract for an association or other similar contract with a payer, he shall be required to submit an application for registration on the date of conclusion of the contract and shall become a payer on that date. Persons subject to tax who are jointly engaged under a contract of association or other similar contracts and are not payers shall be required to submit an application for registration at the effective date indicated on the registration certificate of the participant of the association first registered as a payer and shall become payers from that date.
(3) The taxable persons whose turnover does not exceed the amount referred to in paragraph 1 are the payers from the effective date indicated on the registration certificate. Such persons may submit an application for a payer's registration at any time.
(4) The payer may apply for cancellation of the registration at the earliest one year after the effective date indicated on the registration certificate, unless the turnover for the next 12 preceding calendar months exceeds CZK 2 000 000, unless otherwise provided for in this law. Any cancellation of the registration shall be entitled to apply to the payer who ceases to be a taxable person. The payers referred to in paragraph 2 may, under the conditions laid down in the sentence of the first sentence, apply for cancellation of the registration individually only on withdrawal or exclusion from the association. Upon dissolution of the association, all participants in the association may request the cancellation of registration only after the settlement of the assets in the association. For the purposes of cancelling the registration, the turnover of the participant of the association shall be the sum of its turnover from taxable transactions outside the association and the share of the turnover of the association attributable to that association. The share of turnover attributable to the participant in the grouping shall be determined according to the contract, otherwise equally.
(5) In the event of a cancellation of a registration, the payer shall be obliged to pay the tax on the commercial property of the registered person or to be registered on the date of cancellation of the registration for which he has applied the deduction of the tax or, where applicable, the deduction of the turnover tax or import tax or which he has acquired at prices net of tax or turnover tax. This obligation shall also apply to imported goods which the payer uses under a lease contract and which have been released for free circulation and which are not part of the payer's business assets at the date of cancellation of the registration, on the basis of a price established under a specific law. 10a) When determining the tax on the payer, he shall, in respect of the commercial property for which he has applied the deduction pursuant to Paragraph 19a (1), proceed by paying the tax on the residual price of the acquired tangible property established under the special legislation, 3b) on the residual price of the acquired tangible and intangible property established under the special legislation, 3c) on the value of the outstanding acquired tangible and intangible property determined under the special legislation and the cost of stocks established under the special legislation. 3c) In the case of commercial assets for which he has applied the deduction of tax pursuant to Paragraph 19a (3), he shall pay the tax on the residual price of the acquired tangible property established under the special legislation, on the residual price of the acquired fixed tangible and intangible property established under the special legislation, on the value of the outstanding acquired tangible and intangible property established under the special legislature (3c) and on the purchase price of stocks established under the special legislation, which shall be adjusted by a coefficient in accordance with § 20. This amount will be reduced by the input tax in the tax return for the last tax period. This provision shall not apply to commercial property created by its own activity, to passenger cars acquired from a person who is not a payer, and to constructions where the cancellation of registration takes place five years after their approval or acquisition.
(6) If the registration is cancelled as a result of the death of the payer, his successor shall be liable for the tax referred to in paragraph 5. This shall not apply if the person authorised under special legislation 3e) continues to do business after the deceased and is a taxpayer or submits an application for registration of the payer within 20 days of the date of death of the payer. The tax administrator shall register the person on the date following the date of death of the payer. At the date of issue of the property to the heir or, where applicable, to the estate manager, who will not continue the business of the deceased payer, the person entitled under the special legislation, 3e) who continued after the deceased payer in the business, shall be liable to pay the tax on the property issued in accordance with paragraph 5. This obligation shall not apply to the case where the property is issued to the heir or, where applicable, to the estate administrator, who shall continue the business and shall be a payer at the same time or submit an application for registration of the payer within 20 days of the date of issue of the property to the heir or, where appropriate, to the estate administrator. The tax administrator shall register that person on the date following the date of issue of the property to the heir or, where applicable, to the inheritance administrator. Similarly, in the event of the death of a payer operating under § 2 (2) (c) and (d) of the Commercial Code.
(7) Where a taxable person becomes a payer, he shall be entitled to claim the deduction of the property registered on the effective date indicated on the registration certificate in the manner set out in paragraphs 19 to 22. The deduction may be applied only to commercial property acquired not earlier than 12 months before the effective date indicated on the registration certificate. The condition for applying the deduction shall be the tax documents or documents issued by the payer containing the price including the tax. The entitlement shall be applied in the tax return for the first tax period after the effective date indicated on the registration certificate and the amount of the tax shall be calculated in the manner set out in Paragraph 17 (3). The provisions of this paragraph shall not apply to commercial property created by its own activity. The deduction shall be applied to the residual price of the acquired tangible property established under the special legislation, 3b) to the residual price of the acquired tangible and intangible fixed assets established under the special legislation, 3c) to the value of the outstanding acquired tangible and intangible fixed assets established under the special legislature3c) and to the purchase price of stocks established under the special legislation. 3c) In the case of assets acquired by a deposit, the deduction shall be applied to the price which, at the time of its transfer, was the basis of the tax on the depositor, minus the relevant amount of depreciation determined according to the above types of property.
(8) The payers are also taxable persons who acquire property under a privatisation decision under a special law, 3a) from the date of acquisition of the property. These persons shall be required to submit an application for registration no later than 20 days after the date of acquisition of the property.
(9) In the conversion of a company or cooperative under a special law, 3d) which was a payer, all taxable persons who are transferred or transferred assets from a company or cooperative which has been removed without liquidation shall become payers on the date on which the transformation of the company or cooperative is entered in the commercial register or on the date on which the transfer of assets to the shareholder becomes registered. These persons are required to submit an application for registration within 20 days of the date of registration of the conversion into the Commercial Register. The cancellation of a company or cooperative without liquidation shall not be considered as cancellation of a registration within the meaning of paragraph 5 with an obligation to apply exit tax if all the successor persons have become payers. When a legal form is changed to another form under a special law, 3d) when a legal person does not disappear or transfer his or her assets to a legal successor, only his or her internal legal circumstances and the legal status of their members change, the legal person does not cease to be a payer. The legal person shall, within 20 days of the date of registration of the change in the legal form in the commercial register, notify the tax administrator of the change, which shall indicate it on the registration certificate. Similarly, if:
(a) a natural person who is a payer shall cease his business by inserting all of his business assets into a legal person who is immediately continuing that activity and of which he is the sole founder;
(b) the legal person who is a payer is dissolved, established by a single natural person, and, in the activity of the deceased legal person, that natural person continues as an entrepreneur;
(c) the conversion, merger, merger or division of a State enterprise or entity which is not set up or set up for business purposes, if the payers are.
(10) The payer referred to in paragraphs 6, 8 and 9 may request the cancellation of the registration not earlier than three months after the date on which they became payers pursuant to paragraph 6, 8 or 9, provided that their turnover does not exceed CZK 500,000 for those three months. When the registration is revoked, the taxpayers shall be liable for the tax referred to in paragraph 5.
Persons having a special relationship with the payer
(1) For the purposes of this Act, persons having a special relationship with the payer shall be regarded as:
(a) persons who are economically, personnel or otherwise associated with the payer;
(b) persons who are in employment law (4) or any other analogous relationship with the payer;
(c) persons who deal with the payer jointly under a grouping contract (3) or other similar contracts.
(2) Economic or personal persons shall be understood as being involved, directly or indirectly, in the management, control or property of the other person, or in the management, control or property of the same legal or natural person, directly or indirectly, in the management, control or property of both persons or natural persons close to them. 5) Other related persons are those who have established a business relationship to reduce the tax liability of one of them. Participation in control or capital shall mean ownership of more than 25% of shares in the capital or voting rights.
SUBJECT MATTER OF TAX
Subject matter
(1) The subject of the tax shall be all taxable transactions for consideration and without payment, including non-monetary transactions within the territory of the country, unless otherwise provided for in this law.
(2) For the purposes of this Act, taxable transactions shall also be:
(a) the use of goods, services, construction and unfinished buildings for which a deduction has been made or which have been obtained without tax by a payer for purposes not related to his business, and the use of transactions created by the payer's own activity for purposes not related to his business;
(b) the use of a passenger car and refundable bottles of own production in cases where the payer is not entitled to deduct pursuant to Paragraph 19 (4);
(c) a technical assessment of the motor vehicle for which the right to deduct has been claimed or which has been lawfully purchased at a price excluding turnover tax resulting in a passenger car not entitled to deduct pursuant to Paragraph 19 (4);
(d) technical valuation16c) the assets hired by the lessee for which the deduction has been applied or which have been acquired without tax;
(e) the disposal for personal use of assets for which a deduction has been made or which have been acquired without tax on the property of a payer who is a natural person, unless otherwise provided for in this law,
(f) the use of a passenger car purchased by a payer for resale, including in the case of his purchase by way of a financial lease, where the payer is not entitled to deduct pursuant to Paragraph 19 (4);
(g) the overcharging of services provided with a place of performance outside the territory of the country and which are accounted for at a price above cost;
(h) the supply of foreign goods (3g) under customs arrangements in which no tax obligation has been established or where goods are temporarily stored, except where the importing person exports such goods abroad, the same person who has imported the goods when sold at a price higher than the cost of the goods, or where the price established under the special legislature10a) exceeds its cost, 3c)
(i) the transfer of the imported goods to another person where the importer has claimed the right to deduct after release for free circulation of such goods, the goods in question remaining the property of a foreign person;
(j) activities carried out by an organisational component for the benefit of its founder or its organisational components in another State.
3. (e) it is taxable if, from the date of the approval or acquisition of the construction or, where appropriate, its transfer to commercial property until the date of the taxable supply pursuant to Article 9 (1) (k) or (q), no more than 5 years have elapsed. The technical assessment of the acquired tangible assets referred to in paragraph 2 (d) shall be taxable only if, from the date of its implementation, in the case of construction from the date of approval, if the construction is subject to approval, the date of its transfer to the lessor or the date of termination of the lease has not been more than 5 years.
(4) The transfer of an asset in a non-monetary form shall be considered to be a taxable transaction only when the transfer of a person who is not a payer is made where the depositor, when the asset is acquired, has applied a deduction of the tax or, where appropriate, a deduction of the turnover tax or import tax or has been obtained without or without the turnover tax.
(5) Issue of a settlement interest (5a) in a non-monetary form or a share in a liquidation balances (5b) in a non-monetary form shall be considered to be a taxable transaction only if the deduction of the tax or, where applicable, the deduction of the turnover tax or of the import tax or have been obtained without or without the turnover tax.
(6) For entities which are not established or set up for business purposes, activities carried out in the context of their main activity shall be regarded as taxable transactions.
(7) Repairs of chartered tangible assets by the lessee in excess of the usual maintenance shall be regarded as taxable transactions. Maintenance, the extent of which is specified in the lease agreement and which is linked to daily use without which the property cannot be used for the purposes specified in the lease contract, shall be considered as usual. If the extent of usual maintenance is not explicitly stated in the lease agreement, then for the purposes of this provision, the definition of the charterer's obligations under the special legislation shall be based on the definition of the charterer's obligations. (c)
Non-taxable transactions
The taxable filling is not
(a) the supply of foreign goods (3g) under schemes where tax obligations have not yet been established;
(b) the issue or provision of assets in non-cash form as compensation under Act No. 229 / 1991 Coll., as amended, or under Act No. 42 / 1992 Coll., as amended,
(c) the provision free of charge of an advertising or promotional object which bears the commercial name or trade mark of the provider of that article or the name of the goods or services promoted, the purchase price of which does not exceed CZK 500 without tax and which is not an advertising or promotional item subject to excise duty,
(d) the sale and lease of assets which are not part of the business of the payer who is a natural person, with the exception of the lease of assets;
(e) the supply of a passenger car the acquisition of which has not claimed the right to deduct pursuant to Paragraph 19 (4) where:
1. on sale, the selling price does not exceed the entry price, including tax;
2. in the case of free delivery, the price established under the special legislature10a) does not exceed the entry price including the tax; or
3. on delivery in the form of a financial lease, the replacement purchase price (3c) does not exceed the entry price including tax;
(f) the supply of a passenger car purchased in the form of a financial lease where:
1. on sale, the selling price does not exceed the entry price, including the tax, of the owner from whom the passenger car was purchased;
2. on delivery free of charge, the price established under the special legislature10a) does not exceed the entry price, including the tax, of the owner from whom the passenger car was purchased; or
3. on delivery in the form of a financial lease, the replacement purchase price (3c) does not exceed the entry price including tax;
(g) the supply of a passenger car purchased from a person who is not a payer, unless otherwise provided for in this law, or from a person for whom its sale was not a taxable transaction, or the sale of a passenger car by a tax payer who acquired it before the date of registration pursuant to Article 5, provided that:
1. on sale, the selling price does not exceed the entry price, including tax;
2. in the case of free delivery, the price established under the special legislature10a) does not exceed the entry price including the tax; or
3. on delivery in the form of a financial lease, the replacement purchase price (3c) does not exceed the entry price including tax;
(h) the exclusion of a person's car from the commercial property of a payer who is a natural person into personal use if it was acquired from a person who is not a payer, or if it was acquired from a person for whom the sale was not taxable, or was acquired before the date of registration of the payer;
(i) the supply of refundable bottles, the purchase of which has not claimed the right to deduct pursuant to Paragraph 19 (4) or have been acquired without tax;
(j) the free payment of taxable transactions on the acquisition of which the right to deduct pursuant to Paragraph 19 (10) has not been claimed, or which have been acquired for the purposes of representation16b) excluding tax,
(k) transfer of a business share, 5e) transfer of membership of a cooperative, 5f)
(l) transfer of the claim, unless otherwise provided for in that law,
(m) temporary assignment of a staff member to another person under special legislation, 5h)
(n) a free transfer of the right of ownership of the movable item carried out when the loan is granted by the bank and takes place between the entity to which the loan is granted and that bank; a free transfer of ownership of the same movable item between the bank and the entity to which the loan was granted is also assessed after repayment of the loan,
(o) the supply of a passenger car which has been acquired for resale and has been entitled to deduct the tax, but because of a change in the purpose of its use, the obligation to apply the tax pursuant to Article 7 (2) (f) has arisen if the sales price at the tax-free level is lower than or equal to the taxable amount when applying the tax pursuant to Article 7 (2) (f);
(p) the supply of a passenger car purchased by the leasing company for the purpose of a financial lease and for which it has claimed the right to deduct the tax and, because of the early termination of the contract for the financial lease of a passenger car, the obligation to apply the tax pursuant to Article 7 (2) (f) has arisen if the selling price at tax-free level is lower or equal to the taxable amount when applying the tax pursuant to Article 7 (2) (f);
(q) the supply of a car resulting from the rebuilding of a passenger car, the acquisition of which has not resulted in a deduction of the tax if the selling price of the car, including the tax, does not exceed the sum of the purchase price, including the tax on the passenger car from which the car was remodeled, and the purchase price of its technical appreciation, including the tax.
GRANTING OF TAXABLE IMPLEMENTATION, TAXATION OBLIGATIONS AND EXISTING TAXABLE DOCUMENTS
Implementation of taxable transactions
(1) Taxable transactions are considered to have taken place
(a) on the sale of goods under the contract of sale on the date of delivery, (6) in other cases on the date on which the goods are taken over or paid, and on the earlier date, unless otherwise provided for in this law;
(b) on the sale of newspapers, magazines and other periodicals where the payment is made in the form of a subscription, on the date on which the subscription is paid and, where the subscription is paid in advance, on the date on which the advance is charged;
(c) on mail-order sales of goods on the date of receipt of the payment by the seller;
(d) on the transfer of construction, unfinished construction or land on the date on which the decision on the legal effects of the contribution to the cadastral of real estate is received and, if the change in ownership or management is not registered, the date on which the change in ownership or management is registered (6a) or the date on which the transfer takes place earlier, unless otherwise provided for in this law,
(e) in the case of the provision of services, the date on which they are provided or paid, the date that occurs earlier;
(f) in the event of taxable transactions carried out under the contract for the work by the payment or acceptance and transmission of the work or part thereof, by the date that occurs earlier;
(g) on the supply of heat and electricity, gas and water and, in the case of telecommunications services, on the date of deduction from the measuring equipment and, where applicable, on the date of actual detection of consumption, provided that it is established by the relevant technical and operational rules of the supplier of the said media;
(h) when the services, electricity, heat, gas or water referred to in Article 14 (13) are overaccounted for by the date on which the amount of the annual amount or the payment is determined, by the earlier date;
(i) the transfer or use of rights on the date specified in the contract involving the transfer or use of rights; where the method of fixing the price is agreed and on the date on which the transfer or use of the rights takes place, the amount shall not be known on the date of payment;
(j) in the case of taxable transactions carried out without payment on the date specified in the contract or in the takeover or, where applicable, by the earlier date;
(k) in the case of taxable transactions carried out for purposes not related to the business of the payer pursuant to Article 7 (2) (a), on the date of use of goods, services, construction or unfinished construction;
(l) when using a passenger car, its own production, in cases where the payer is not entitled to deduct pursuant to Paragraph 19 (4), the date of the transfer to the tangible capital goods or, where appropriate, the date on which the transfer was to take place;
(m) when using refundable bottles of own production where the payer is not entitled to deduct pursuant to Paragraph 19 (4), on the date of transfer to the stock register,
(n) when using a motor vehicle for which a right to deduct has been claimed or which has been lawfully purchased at a price net of turnover tax, for a technical assessment resulting in a passenger car not entitled to deduct pursuant to Paragraph 19 (4), on the date of approval of the technical competence by the transport inspector of the Police of the Czech Republic,
(o) the provision of a combination of services consisting of the organisation of tourist tours or the organisation of exhibitions, markets and congresses, the date on which the last service or payment was provided, and the earlier date; in the case of a combination, the transfer of purchased services and the date on which the last service is provided shall be preceded by the date on which the total amount of the annual amounts for those services is established, the date on which the total amount of the annual amounts charged or the payment of each annual amount is established, whichever is the earlier;
(p) in the case of a technical evaluation of the acquired tangible property by the lessee [Paragraph 7 (2) (d)] on the date of termination of the lease or the date of payment of the technical evaluation by the owner of the hired tangible property, by the earlier date;
(q) in the event of the removal of assets from the property of the payer for his personal use [Paragraph 7 (2) (e)], on the date of disposal,
(r) when using a passenger car purchased by a payer for resale [Paragraph 7 (2) (f)] on the date on which the payer began to use the passenger car for purposes where he is not entitled to deduct the tax;
(s) on the transfer of an asset deposit in a non-monetary form (Paragraph 7 (4)) on the date on which the ownership right of the deposit is transferred or, where appropriate, other rights to such a deposit, with the exception of real estate and unfinished construction, where the procedure referred to in (d) is followed;
(t) on the issue of the share of the settlement or of the share of the balance of liquidation (Section 7 (5)) on the date on which the ownership right or, where applicable, other rights in respect of the property to be issued is transferred, with the exception of property and unfinished construction, where the procedure referred to in (d) is followed;
(u) on the repair of the acquired tangible property (§ 7 (7)) on the date of the repair;
(v) on the sale of an undertaking or part thereof, if not for taxable transactions exempt under Paragraph 35, on the date on which the contract is effective; (b) on the sale of an undertaking or part thereof by public auction in accordance with special legislation (6c) on the date of the payment; where both the sale and the ownership of the construction are transferred, the transfer of ownership to the real estate and the unfinished construction shall be regarded as a separate taxable transaction which shall be considered to have taken place on the date referred to in point (d);
(w) on the transfer of imported goods to which the right of ownership does not pass [Paragraph 7 (2) (i)], on the date on which the goods are transferred,
(x) in other cases on the date of payment.
(2) Taxable transactions made by means of vending machines or, where appropriate, other similar instruments put into operation by coins, banknotes, stamps or other means of payment replacing money, and where the payment for taxable transactions is made by means of means of payment replacing money, shall be deemed to have taken place on the date on which the payer takes out the money or means of payment replacing the money from the instrument or by any other means establishing the amount of turnover.
(3) In the case of partial transactions, each partial transaction shall be considered as a separate taxable transaction. Workshop performance means taxable transactions which, according to the lease contract, 7) financial lease contracts, 8) or other similar contracts are carried out in the agreed extent and within the agreed time limits and are not the total taxable transactions on which the contract in force is negotiated. In the case of taxable transactions where partial transactions are made under a contract during the tax period, taxable transactions shall be deemed to have taken place on the date specified in the contract. Even in the case of partial transactions carried out under a work contract, the payer may consider taxable transactions to be carried out on the date referred to in paragraph 1 (f). In the case of lease contracts, taxable transactions shall be deemed to have taken place no later than the last day of each calendar year.
(4) In the case of taxable transactions where, during the tax period, a repeated performance contract is granted, taxable transactions shall be deemed to have been carried out no later than the last day of the tax period. Repeated performance means the execution of taxable transactions within the agreed time limits, the performance of which is the same goods, service or transfer and the use of law under this contract.
(5) The acceptance of the advance shall not be considered to be a taxable event.
Obligation to apply the output tax
(1) The obligation to apply the tax on output arises on the date on which taxable transactions are carried out, unless otherwise provided by law.
(2) Where the payer has carried out taxable transactions exempt under Paragraph 25, 46 and 47 or subject to a reduced rate and has issued a tax document with an incorrectly higher tax rate for such taxable transactions, the obligation to apply the tax on output shall arise at the rate of the difference between the tax on the tax document and the tax on output for the taxable transactions carried out, on the date of issue of the tax document.
(3) The tax on output shall be entered by the payer in the tax return for the tax period in which the taxable transaction took place.
Registration for tax purposes
Contents
ČÁST PRVNÍ
§ 1
§ 2
§ 2a
§ 2b
§ 3
ČÁST DRUHÁ
HLAVA I
§ 4
§ 5
§ 6
HLAVA II
§ 7
§ 8
HLAVA III
§ 9
§ 10
§ 11
§ 12
§ 13
HLAVA IV
§ 14
§ 15
§ 15a
HLAVA V
§ 16
§ 17
§ 18
HLAVA VI
§ 19
§ 19a
§ 20
§ 21
§ 22
HLAVA VII
§ 25
§ 26
§ 27
§ 28
§ 29
§ 30
§ 31
§ 32
§ 33
§ 34
§ 35
§ 35a
ČÁST TŘETÍ
§ 36
§ 37
§ 37a
§ 38a
§ 39
§ 40
ČÁST ČTVRTÁ
§ 42
§ 43
§ 44
§ 45
§ 45a
§ 45c
§ 45d
§ 45e
§ 45f
§ 45g
§ 45h
§ 46
§ 47
§ 48
ČÁST PÁTÁ
§ 49
§ 49a
§ 50
§ 51
§ 52
§ 53
§ 53a
§ 54
§ 55
§ 56
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Regulation Information
| Citation | Act of the Czech National Council No. 588 / 1992 Coll., on Value Added Tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 18.12.1992 |
|---|---|
| Effective from | 01.01.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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