Full text of Act No. 85 / 2009 Coll.
Full version of Act No. 235 / 2004 Coll., on Value Added Tax, as resulting from subsequent amendments
Valid
Declared full text
Text versions:
01.04.2009
Contents
ČÁST PRVNÍ
HLAVA I
§ 1
§ 2
§ 3
§ 4
HLAVA II
Díl 1
§ 5
§ 5a
§ 5b
§ 5c
§ 6
Díl 2
§ 7
§ 7a
§ 8
§ 9
§ 10
§ 11
§ 12
Díl 3
§ 13
§ 14
§ 15
§ 16
§ 17
§ 18
§ 19
§ 20
Díl 4
§ 21
§ 22
§ 23
§ 24
§ 24a
§ 25
Díl 5
§ 26
§ 27
§ 28
§ 29
§ 30
§ 31
§ 32
§ 33
§ 34
§ 35
Díl 6
§ 36
§ 37
§ 38
§ 39
§ 40
§ 41
§ 42
§ 43
§ 44
§ 45
§ 46
§ 46a
Díl 7
§ 47
§ 47a
§ 48
§ 48a
§ 49
§ 50
Díl 8
§ 51
§ 52
§ 53
§ 54
§ 55
§ 56
§ 57
§ 58
§ 59
§ 60
§ 61
§ 62
Díl 9
§ 63
§ 64
§ 65
§ 66
§ 67
§ 68
§ 69
§ 70
§ 71
Díl 10
§ 72
§ 73
§ 74
§ 75
§ 76
§ 77
§ 78
§ 79
Díl 11
§ 80
§ 81
§ 82
§ 83
§ 84
§ 85
§ 86
§ 87
HLAVA III
§ 88
§ 89
§ 90
§ 91
§ 92
§ 92a
HLAVA IV
§ 93
§ 93a
§ 94
§ 95
§ 95a
§ 96
§ 97
§ 98
§ 99
§ 100
§ 101
§ 102
§ 103
§ 104
§ 105
§ 106
§ 106a
§ 107
§ 108
§ 109
§ 110
ČÁST DRUHÁ
§ 111
§ 112
§ 113
Zobrazeno prvních 200 z celkem 1809 ustanovení tohoto předpisu.
Zobrazit celý předpis →
Pro stažení celého znění použijte tlačítko Stáhnout výše.
85
PRESIDENT OF THE GOVERNMENT
Announces
The full text of Act No. 235 / 2004 Coll., on Value Added Tax, as follows from the amendments made 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. 377 / 2005 Coll., Act No. 441 / 2005 Coll., Act No. 545 / 2005 Coll., Act No. 109 / 2006 Coll., Act No. 230 / 2006 Coll., Act No. 124 / 2008 Coll., Act No. 126 / 2008 Coll., and Act No. 302 / 2008 Coll.
THE LAW
on value added tax
Parliament has decided on this law of the Czech Republic:
BASIC PROVISIONS
GENERAL PROVISIONS
Subject matter
This law implements the relevant provisions of the European Communities (1) and regulates value added tax ("VAT '). The tax shall apply to goods, property and services under the conditions laid down in this Law.
Subject matter
(1) The subject of the tax is:
(a) the supply of goods or the transfer of immovable property or the transfer of immovable property in an auction (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 the place of performance in the country;
(b) the supply of services for consideration by the taxable person in the context of the pursuit of an economic activity, with the place of performance in the country;
(c) the acquisition of goods from another Member State of the European Union (hereinafter referred to as the "Member State") for consideration, by a taxable person in the territory of the country in the course of carrying out an economic activity or by a legal person not established or established for business purposes, and the acquisition of new means of transport from another Member State in return for payment by a person who is not a taxable person;
(d) imports of goods with a place of supply in the country.
(2) However, the acquisition of goods from another Member State is not subject to tax, except for the acquisition of new means of transport or goods subject to excise duty,
(a) where the supply of such goods within the territory of the country would be exempt pursuant to Paragraph 68 (1) to (9); or
(b) where the acquisition of the goods is carried out by a person exempt from the application of tax pursuant to Article 6 or by a legal person who has not been established or established for business purposes and who is not a payer or a person identified for tax purposes, the acquisition of the goods referred to in (a) and the total value of the goods acquired without tax in the current calendar year did not exceed CZK 326 000 and that amount was not even exceeded in the preceding calendar year; the value of the new means of transport and the value of the goods subject to excise duty shall not be taken into account when they are acquired from another Member State.
(3) The transactions subject to tax are taxable transactions, unless they are exempt.
Territorial application
(1) For the purposes of this Act:
(a) domestic territory of the Czech Republic,
(b) a third country of territory outside the European Community;
(c) the territory of the European Community of the territory of the territory laid down by the relevant legislation of the European Community1).
(2) For the purposes of this Act, the following territories of the European Community which form part of the customs territory of the European Community shall also be considered a third country:
(a) Mount Athos,
(b) the Canary Islands;
(c) the French overseas departments;
(d) Ålands,
(e) the Channel Islands.
(3) For the purposes of this Act, the territories of the European Community which are not part of the customs territory of the European Community shall also be considered as a third country.
(a) the island of Heligoland;
(b) the territory of Büsingen;
(c) Ceuta,
(d) Melilla,
(e) Livigno,
(f) Campione d'Italia;
(g) the Italian waters of Lake Lugano.
(4) For the purposes of this Act, the territory of the Principality of Monaco is considered to be the territory of the French Republic and the territory of the Isle of Man is considered to be the territory of the United Kingdom of Great Britain and Northern Ireland, the territories of Akrotiri and Dhekelia are considered to be the territory of Cyprus.
Definition of basic terms
(1) For the purposes of this Act:
(a) payment in cash or by means of means of payment replacing money or providing non-cash benefits;
(b) the unit price price per unit of measurement of the quantity of goods or the price of the service or property;
(c) the input tax, which is included in the amount of the service received, the tax on the payment granted, the tax on the import of goods, the tax on the acquisition of goods, the tax on the supply of services by a taxable person in another Member State, the tax on the supply of services by a foreign person, the tax granted pursuant to Paragraph 92a or the tax on the supply of services pursuant to Paragraph 10 (14);
(d) taxes on the importation of goods which are liable for the payment of a tax on the importation of goods into the domestic territory of the person who has incurred the tax pursuant to Paragraph 23;
(e) taxes on the acquisition of goods which the customer is obliged to tax on the acquisition of goods from another Member State;
(f) taxes on the supply of services by a taxable person in another Member State which are liable to give to the payer to whom the services were provided by a taxable person in another Member State;
(g) taxes on the supply of services by a foreign person, a tax which he is obliged to grant to the payer to whom the services were provided by a foreign person or through an establishment situated in a third country;
(h) the tax on output which the payer is obliged to pay on the basis of the tax on taxable transactions carried out, on the payment received, on the importation of goods, on the acquisition of goods, on the supply of services by a taxable person in another Member State, on the supply of services by a foreign person, on the tax granted pursuant to Paragraph 92a or on the supply of services pursuant to Paragraph 10 (14);
(i) the deduction of input tax, reduced where appropriate under Paragraph 76;
(j) exemption from tax without deduction of tax exemption for transactions under Paragraph 51, in respect of which the right to deduct cannot be exercised;
(k) exemption with a right to deduct tax exemption in respect of transactions pursuant to Paragraph 63 for which a right to deduct may be claimed;
(l) has a tax liability, where the output tax exceeds the deduction for the tax period;
(m) by excessive deduction, the tax liability in which the deduction exceeds the output tax for the tax period;
(n) the tax liability is liable to tax or excessive deduction;
(o) increasing the tax liability by increasing the own tax liability or reducing the excess deduction;
(p) reducing the tax liability by reducing the own tax liability or increasing the excess deduction;
(q) subsidies on the price of funds received from the state budget, the budgets of the local authorities, state funds, grants awarded under a special law, the budget of a foreign State, European Community 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 of the performance; 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,
(r) the tax administrator is the competent tax office; where goods are imported, the tax administrator shall be the competent customs office except where the tax on importation of the goods is incurred by the payer in accordance with Article 23 (3) and (4);
(s) by a payer, the taxable person for whom this law provides in § 94, or the person who has been registered in the domestic territory pursuant to § 95a;
(t) a person identified for tax purposes by the person covered by this law in § 96;
(u) a taxable person in another Member State who has been assigned a VAT identification number for value added tax purposes in another Member State;
(v) a foreign person who has no registered office, place of business or place of residence in the European Community;
(w) the place of residence the address of the place of residence or the place of residence of the natural person or, where appropriate, the place where he is predominantly staying;
(x) 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;
(y) an establishment which has permanent personnel and material equipment through which the taxable person carries out his economic activities;
(z) a housing building in which more than half of the floor area complies with the requirements for permanent housing and is intended for this purpose, a family house building for housing in which more than half of the floor area complies with the requirements for permanent family housing and is designed for this purpose and in which there are no more than 3 separate apartments, no more than 2 above-ground and 1 underground floors and attic, and an apartment set of rooms and, where appropriate, an individual living room which meets the requirements for permanent housing with its construction and equipment.
(2) God's things are moveable, electricity, heat, cold, gas and water. Money and securities shall not be considered as goods. They shall also be considered as goods:
(a) banknotes and coins of the Czech currency when they are delivered by the manufacturer of the Czech National Bank or when they are acquired from another Member State, or when they are imported 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) paper-based securities delivered by the producer to the issuer in the domestic country or acquired from another Member State or imported and exported as a product.
(3) For the purposes of this Act:
(a) a vehicle of more than 7,5 m, an aircraft with a maximum take-off mass of more than 1550 kg, a vehicle intended for use on road roads with a cylinder capacity of more than 48 cm3 or a power output of more than 7,2 kW, if intended for the transport of persons or goods, except seagoing ships used for commercial, industrial, fisheries or rescue activities and aircraft used by airlines for international air transport;
(b) a new means of transport which:
1. has been delivered within 3 months, in the case of a land-based motor vehicle within 6 months, from the date of first entry into service; or
2. has less than 6000 km in the case of land-based motor vehicles, less than 100 hours in the case of ships, less than 40 hours in the case of aircraft;
(c) by commercial property, a summary of the assets which are used or intended for the taxable person to carry out economic activities and which that person is obliged to charge or register;
(d) the property created by its own activity is commercial property, which is a long-term intangible and long-term tangible property, including unfinished property and stocks, valued at its own cost or at a replacement cost under special legislation2),
(e) by a passenger car, a means of transport which has a technical certificate (4) or a technical pass registered to category M1 or M1G; if category registration is missing, this category shall be defined by special legislation4a);
(f) both the hire of the item and the hire of the item,
(g) the sale of an undertaking by the sale of an undertaking or a part of an undertaking forming an organisational component of an undertaking, in accordance with the specific legislation5); the sale of an undertaking shall also be considered as an auction of an undertaking or its organisational component in a public auction.
(4) For the purposes of this Act, 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 tax is due shall be used for the conversion of foreign currency into Czech koruna and, where applicable, to grant exemption, except for the conversion of foreign currency into Czech currency, for the purposes of determining the taxable amount on importation of goods pursuant to § 38, when the rate determined under the customs legislation applies.
TAX APPLICATION
Tax entities
Taxable persons
(1) The taxable person is a natural or legal person who separately carries out economic activities, unless otherwise provided for by this law in Section 5a. The taxable person shall also be a legal person who has not been established or established for the purposes of business in so far as he carries out economic activities.
(2) For the purposes of this Act, the economic activity referred to in paragraph 1 shall mean the continuous activity of producers, traders and persons providing services, including mining and agricultural production and continuous activities carried out under specific legislation, in particular the independent activities of scientific, literary, artistic, educational or teacher, as well as the independent activities of doctors, lawyers, engineers, architects, dentists and accountants. The use of tangible and intangible assets for the purpose of obtaining income is also regarded as an economic activity where such assets are used consistently. A self-employed economic activity is not the activity of employees or other persons who have a contract with an employer on the basis of which an employment relationship arises between the employer and the employee, or the activities of persons who are taxed as income from dependent activity under special legislation6) or as income from which a special tax rate is applied under special legislation7).
(3) The State, regions, municipalities, organisational units of the State, regions and municipalities, voluntary communal associations, the capital of Prague and its urban areas and legal entities established or established by special legislation or by special legislation (7a) are not considered to be taxable persons in the performance of public administration activities, even if they choose to exercise those powers (7b). However, where, according to a decision taken by the competent authority, a significant distortion of competition has taken place, it shall be regarded as a taxable person in respect of that exercise as from the date on which the decision was given. However, the person referred to in the first sentence shall always be regarded as a taxable person where he carries out the activities listed in Annex 3.
(4) For the purposes of this Act, an organisational component of the State which is an entity and in the capital of Prague, both the capital of Prague and every part of it, is considered to be a separate taxable person.
Group
(1) For the purposes of this Act, the group is a group of connected persons having their registered office, place of business or establishment in the country which is registered for tax purposes as a payer under Section 95a. Where persons who are part of a group (hereinafter referred to as "members of a group ') have their registered office, place of business or establishment outside the territory of the country, those parts of the group shall not be part of the group. The group shall be considered as a separate taxable person. Each person may be a member of only one group.
(2) For the purposes of this Act, common persons are capital-related or otherwise related persons.
(3) Capital related persons are persons of whom one person directly or indirectly contributes to the capital or voting rights of another person, or one person directly or indirectly contributes to the capital or voting rights of several persons, representing at least 40% of the capital or voting rights of those persons.
(4) Otherwise connected persons are persons whose management is involved by at least one of the same persons.
(1) For the purposes of this Act, the representative member shall act as the group. The representative member shall mean a member of a group with its head office or place of business in the country which is entitled to act as a group. If there is no member in the group with a head office or place of business in the country, any member of the group may be a representative.
(2) The members of the group are jointly and severally liable for the group's obligations under tax laws. Those obligations of the group shall be the responsibility of the group, even after its cancellation or withdrawal, for the period in which they were members of the group.
(1) The rights and obligations under this law for persons who have become members of the group are transferred to the group on the date of registration of the group.
(2) The rights and obligations under this law of the person who acceded to the group shall be transferred to the group on the date of that person's accession.
(3) The rights and obligations under this law of the group shall be transferred to persons who are members of the group on the date on which the registration of the group is revoked, to the extent that they relate to transactions carried out or received by individual members of the group. If the transfer of rights and obligations cannot be so determined, the members of the group shall determine the extent to which such rights and obligations are transferred by agreement when the registration of the group is cancelled.
(4) The rights and obligations arising under this law of the group are transferred to the person whose membership of the group is revoked on the date of revocation of its membership, to the extent that they relate to the transactions made or received by that person. If the transfer of rights and obligations cannot be determined in this way, the group and member of the group whose membership is cancelled shall determine the extent to which such rights and obligations are to be transferred by agreement upon withdrawal of membership.
Persons exempt from tax
(1) The taxable person who has his head office or place of business in the country shall be exempt from the application of the tax unless his turnover exceeds CZK 1 000 000 for a maximum of 12 immediately preceding the consecutive calendar months, unless otherwise provided for in this law (§ 94).
(2) Turnover means, for the purposes of this Act, a summary of the tax-free payment, including a subsidy to the price to be paid to the taxable person for the transactions carried out, namely the supply of goods, the transfer of immovable property and the supply of services, with the place of supply in the country where the transactions are carried out, in respect of which the payment is 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.
The remuneration on the sale of the tangible property (c) and the depreciation of the intangible property (c) or land which is the permanent tangible property (d) in respect of which the taxable person accounts or records shall not be included in the turnover.
Place of performance
Place of performance on delivery of goods and real estate transfer
(1) The place of performance on delivery of the goods, where the supply of the goods is effected without dispatch or transport, is the place where the goods are located at the time of delivery.
(2) The place of delivery on delivery of the goods, where the goods are dispatched or transported by the person making the supply of the goods or by the person for whom the supply of the goods takes place or by an authorised third party, shall be the place where the goods are located at the time when the dispatch or transport of the goods begins. However, where the dispatch or transport of goods starts in a third country, the place of supply on importation of the goods and subsequent delivery of the goods by the person who imported the goods shall be deemed to be the Member State in which the tax on the importation of the goods was incurred.
(3) Where the supply of goods is linked to its installation or installation by the person supplying the goods or by a third party authorised by it, the place of supply shall be deemed to be the place where the goods are installed or assembled.
(4) However, where the goods are delivered on board a ship, aircraft or train during the carriage of passengers within the territory of the European Community, the place of loading shall be deemed to be the place where the transport of passengers begins. The return shipment shall be considered as a separate shipment.
(5) For the purposes of paragraph 4:
(a) the place of departure of passenger transport, the first place where passengers may have embarked on the territory of the European Community;
(b) the last place where passengers may have left the territory of the European Community at the end of the carriage of passengers;
(c) the carriage of passengers carried out within the territory of the European Community, the part of the transport carried out without a stop in a third country between the place where the passenger transport begins and ends.
(6) The place of performance when the property is transferred is the place where the property is located.
Place of supply of gas and electricity
(1) The place of supply for the supply of gas through the transmission or distribution system or on the supply of electricity to the trader shall be the place where the trader has its registered office, place of business or establishment for which the goods are supplied.
(2) For the purposes of this provision, a trader means a taxable person who purchases gas or electricity in particular for the purpose of resale and his own consumption of these goods is negligible.
(3) The place of supply for the supply of gas through the transmission or distribution system or the supply of electricity to a person other than the person referred to in paragraph 1 shall be the place where the person to whom the supply is made consumes the goods. Where 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 to whom the goods are supplied has his registered office, place of business, place of residence or establishment for which the goods are supplied.
Place of performance when sending goods
(1) The place where the goods are sent in accordance with Paragraph 18 shall be deemed to be the place where the goods are located after their dispatch or transport to the person for whom the delivery takes place.
(2) Where goods are dispatched or transported from a third country when they are dispatched and the importation of goods is carried out by a payer who carries out the dispatch of the goods to a Member State other than that in which the dispatch or transport of the goods is terminated by the person to be supplied, the goods shall be deemed to have been dispatched or transported from the Member State to which the importation of the goods took place.
(3) However, where goods are delivered, except for goods subject to excise duty, when the goods referred to in Article 18 are dispatched, the place of supply shall be the place of supply determined in accordance with Article 7 (2), provided that the total value of the goods delivered to the Member State without VAT in one calendar year does not exceed the amount fixed by that Member State and that the amount has not been exceeded in the previous calendar year.
(4) If the payer does not exceed the total value of the goods delivered in accordance with paragraph 3 when sending the goods pursuant to Paragraph 18, which is dispatched or transported from the country, he may notify the tax administrator that he considers the place of performance to be the place of performance determined in accordance with paragraph 1. The same procedure shall apply where the dispatch of goods is carried out from another Member State to the country. Pursuant to paragraph 1, the payer shall, when determining the place of performance, proceed for at least 2 consecutive calendar years from the date of notification.
Place of service
(1) The place of performance of the service shall be the place where the person providing the service has his registered office or place of business.
(2) However, where a person provides a service through an establishment, the place of performance shall be the place where that establishment is located.
Place of service in special cases
(1) The place of supply of services relating to real estate, including the services of the real estate agency, the valuer or the services of the architect and of the building supervision, shall be deemed to be the place where the property is located.
(2) The place of performance for the provision of the transport service shall be the territory where the transport takes place. However, where goods are transported between Member States, the place of supply shall be the place of departure. However, where the transport of goods between Member States is granted for a taxable person in a Member State other than that in which the transport begins, the place of performance of the territory of the Member State which issued the tax identification number provided by that person for the supply of that service shall be deemed to be the place of performance.
(3) For the purposes of paragraph 2:
(a) the transport of goods between Member States, provided that the place of departure and the place of exit is within the territory of two different Member States; the transport of goods between Member States is also considered to be a transport where the place of departure and the place of exit of the transport is within the territory of the same Member State, and that transport is directly linked to the transport of goods where the place of departure and the place of exit is within the territory of two different Member States,
(b) the place where the transport of the goods begins,
(c) the place where the transport of the goods ends.
(4) Place of supply
(a) cultural, artistic, sporting, scientific, educational, educational and entertainment services, congresses, exhibitions and fairs, including the organisation of and the provision of services directly related thereto;
(b) services directly related to the transport service;
(c) services of valuation of movable property or work on movable property;
is the place where the service is carried out.
(5) However, where a service is provided directly related to the carriage of goods between Member States or a service of valuation of a movable item or work on a movable item to a taxable person in a Member State other than that in which that service is performed, the place of performance shall be deemed to be the territory of the Member State which issued the tax identification number which that person provided for the provision of that service. However, where the movable item has not been dispatched or transported from the territory of the Member State in which the service of valuing the movable item or work on the movable item has been carried out, the place of performance shall not be considered as the place of performance of the work, the Member State which issued the tax identification number provided by that person for the provision of that service, but the place of performance shall be the place where that service is carried out.
(6) For the supply of services to a foreign person or a taxable person who has his registered office or place of business in another Member State, or an establishment situated outside the territory of a country, the place of performance shall be the place where the service is provided, the registered office or the place of business, or the place where the establishment is situated, where the service is provided for that establishment, in respect of the following services:
(a) the transfer and transfer of copyright, patent, licence, trade mark and similar rights;
(b) advertising service;
(c) consulting, engineering, consulting, legal, accounting and other similar services, as well as data processing, provision of information, translation and interpretation services,
(d) banking, financial and insurance services, except for the hire of safety deposit boxes;
(e) provision of labour;
(f) hiring of movable goods, with the exception of all kinds of means of transport;
(g) telecommunications service;
(h) radio and television broadcasting;
(i) electronic service,
(j) acceptance of an undertaking to refrain, in whole or in part, from continuing or exercising the business or right referred to in this paragraph;
(k) the supply of services by a person acting in the name and on behalf of another person, consisting of the provision of the service referred to in this paragraph;
(l) providing access to the transmission and distribution systems for gas or transmission and distribution systems for electricity and providing the transport and distribution of gas or the transmission and distribution of electricity through those systems, including directly related services.
(7) In the case of the supply of services referred to in paragraph 6 by a taxable person or a taxable person in another Member State who has neither his registered office nor his place of business in the domestic territory, or through an establishment situated outside the domestic territory, the payer or the taxable person, having his registered office or place of business in the domestic territory, the place of performance shall be that of the home country.
(8) For the purposes of this Act:
(a) an electronic service provided via the Internet or an electronic network which implies that its provision is essentially automated and requires minimal human intervention and is not feasible without the use of information technology; This appropriation is intended to cover expenditure on studies, meetings of experts, information and publications directly linked to the achievement of the objectives of the programme.
(b) telecommunications service, a service connected with the transmission, transmission or reception of signals, text documents, images and sounds, or any information through cable, radio, optical or electromagnetic systems, including the relevant transmission or the right to use the capacity for such transmission, transmission or reception or access to information networks.
(9) However, where the hire of a means of transport is
(a) provided by the payer and actual use or consumption during the whole period of the lease takes place in a third country, the place of supply in the domestic country is not determined in accordance with § 9, but the place of supply is considered to be the place of supply,
(b) provided by a taxable person or through an establishment situated in a third country, and actual use or consumption takes place within the territory of the country, even if only for part of the period of lease, the place of performance in a third country shall not be determined in accordance with § 9, but the place of performance shall be regarded as the place of performance of the domestic country.
(10) Where an electronic service is provided by a taxable person or through an establishment located in a third country to a person who is not a taxable person, the place of performance shall be deemed to be the place of performance where the person for whom the service is provided has his registered office or place of residence in the country.
(11) When providing telecommunications, radio and television broadcasting by a taxable person or through an establishment located in a third country to a person who is not a taxable person and who has his registered office or place of residence in the country, the place of performance shall be deemed to be the place of performance where actual use or consumption takes place in the country.
(12) The place of performance for the provision of services by a person acting on behalf and on behalf of another person who consists of reinsurance
(a) the transport of goods between Member States is the place where the transport begins;
(b) services directly related to the carriage of goods between Member States are the place where the service related is carried out;
(c) services other than those referred to in points (a), (b) or (6) or in securing goods, shall be the place where the place of performance of the service is the place of performance of the supply of goods, the acquisition of goods or the transfer of property.
(13) However, where the service referred to in paragraph 12 is provided for a taxable person in a Member State other than that in which the place of performance of the service, the goods covered or the transfer of property referred to in points (a) to (c) is situated, the place of performance shall be deemed to be the territory of the Member State which issued the tax identification number indicated for the supply of the service.
(14) Where the place of performance for the service referred to in paragraph 6, with the exception of exempt services, is laid down in a third country and that service is provided for a person who is also a payer, the place of performance shall be deemed to be the home country where the service is actually used or consumed by that person in the domestic territory.
Place of performance on acquisition of goods from another Member State
(1) The place of performance of the acquisition of goods from another Member State shall be deemed to be the place where the goods are located after their dispatch or transport to the customer.
(2) A Member State which has issued a tax identification number issued by a customer to a taxable person in another Member State who supplies the goods to him shall be regarded as a place of performance when the end of dispatch or transport of the goods is in a Member State other than that of the Member State which issued that tax identification number and unless the customer proves that the acquisition of the goods from another Member State has been subject to tax in the Member State where the dispatch or transport of the goods ends. This provision shall be without prejudice to paragraph 1.
(3) However, where the acquisition of goods from another Member State is subject to the tax referred to in paragraph 1 in the Member State where the dispatch or transport of the goods ends after the tax has been applied to it, because the tax identification number provided by the customer to the person who supplies the goods to him and who is registered in another Member State has been issued in the territory of the Member State, the customer shall be entitled to reduce the domestic tax base by the taxable amount on which the tax has been paid in the Member State where the dispatch or transport of the goods ends. Paragraph 42 applies mutatis mutandis to the reduction of the tax base.
Contents
ČÁST PRVNÍ
HLAVA I
§ 1
§ 2
§ 3
§ 4
HLAVA II
Díl 1
§ 5
§ 5a
§ 5b
§ 5c
§ 6
Díl 2
§ 7
§ 7a
§ 8
§ 9
§ 10
§ 11
§ 12
Díl 3
§ 13
§ 14
§ 15
§ 16
§ 17
§ 18
§ 19
§ 20
Díl 4
§ 21
§ 22
§ 23
§ 24
§ 24a
§ 25
Díl 5
§ 26
§ 27
§ 28
§ 29
§ 30
§ 31
§ 32
§ 33
§ 34
§ 35
Díl 6
§ 36
§ 37
§ 38
§ 39
§ 40
§ 41
§ 42
§ 43
§ 44
§ 45
§ 46
§ 46a
Díl 7
§ 47
§ 47a
§ 48
§ 48a
§ 49
§ 50
Díl 8
§ 51
§ 52
§ 53
§ 54
§ 55
§ 56
§ 57
§ 58
§ 59
§ 60
§ 61
§ 62
Díl 9
§ 63
§ 64
§ 65
§ 66
§ 67
§ 68
§ 69
§ 70
§ 71
Díl 10
§ 72
§ 73
§ 74
§ 75
§ 76
§ 77
§ 78
§ 79
Díl 11
§ 80
§ 81
§ 82
§ 83
§ 84
§ 85
§ 86
§ 87
HLAVA III
§ 88
§ 89
§ 90
§ 91
§ 92
§ 92a
HLAVA IV
§ 93
§ 93a
§ 94
§ 95
§ 95a
§ 96
§ 97
§ 98
§ 99
§ 100
§ 101
§ 102
§ 103
§ 104
§ 105
§ 106
§ 106a
§ 107
§ 108
§ 109
§ 110
ČÁST DRUHÁ
§ 111
§ 112
§ 113
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Full version of Act No. 85 / 2009 Coll., Act No. 235 / 2004 Coll., on Value Added Tax, as resulting from subsequent amendments |
|---|---|
| Regulation Type | Declared full text |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.04.2009 |
|---|---|
| Effective from | - |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0