Act No. 235/2004 Coll. the Value Added Tax

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(Effective from 1 January 2015 to 31 December 2015)

235/2004 Coll.

ACT

of 1 April 2004

the 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. 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. 319/2006 Coll., Act No. 172/2007 Coll., Act No. 261/2007 Coll., Act No. 296/2007 Coll., Act No. 124 / 2008 Coll., Act No. 126/2008 Coll.

Act No. 302/2008 Coll., Act No. 87/2009 Coll., Act No. 281/2009 Coll., Act No. 362/2009 Coll., Act No. 489/2009 Coll., Act No. 120 / 2010 Coll., Act No. 199/2010 Coll.

Law No. 47/2011 Coll . , Act No. 370/2011 Coll . , Act No. 375/2011 Coll . , Act No. 457/2011 Coll . , Act No. 458/2011 Coll . , Act No. 18 / 2012 Coll . , Act No. 167/2012 Coll . , Act No. 333/2012 Coll.

Act no. 500/2012 Coll., Act no. 502/2012 Coll., Act no. 241/2013 Coll., legal action no. 344/2013 Coll., Act no. 196/2014 Coll., Act no. 262 / 2014 Sb. and Act no. 360/2014 Coll.

Editor’s Note : Amending section of Act No. 458/2011 Coll . was repealed by Act No. 502/2012 Coll .

 

Parliament passed the Act of the Czech Republic:

 

PART ONE

 

GENERAL PROVISIONS

 

TITLE I

 

GENERAL PROVISIONS

 

  • 1

Subject Matter

 

This Act implements the relevant EU regulations 1 ), and provides value-added tax .

 

  • 2

Subject to tax

 

(1) The tax is

a ) the supply of goods for consideration by a taxable person in the context of economic activities with the local place of supply ,

  1. b) the supply of services for consideration by a taxable person in the implementation of economic activity with a place of supply in the country,
  2. c) the acquisition

1) goods from another Member State for consideration within the country by a taxable person in the implementation of economic activity, legal or non-taxable person,

2) a new vehicle from another Member State for consideration by a non-taxable

  1. d) the importation of goods with the place of performance at home.

(2) The chargeable event is a performance that

  1. a) is subject to tax and
  2. b) is not exempt.

 

  • 2

Exemption from tax subject

 

(1) The tax is not the acquisition of goods from another Member State if such goods

  1. a) at home would be exempt pursuant to § 68 para 1 to 10, or
  2. b) in the Member State in which dispatch or transport of the goods subject to tax using

1) special arrangements for dealers of second-hand goods, works of art, collectors’ pieces and antiques

2) transitional arrangements for second-hand means of transport, or

3) the special arrangements for sales by public auction.

(2) The tax is not the acquisition of goods from another Member State, if

  1. a) the total value of acquisitions net of tax does not exceed the relevant or the immediately preceding calendar year and CZK 326,000
  2. b) the acquisition of goods is made

1) a taxable person established in the country, which is not subject,

2) liberated person who is not a taxpayer

3) a taxable person who carries out only exempt transactions without the right to deduct

4) the taxable person to whom in another Member State subject to the common flat-rate scheme for farmers or

5) legal non-taxable person.

(3) The total value of goods pursuant to paragraph 2. a) does not include the value of the acquired

  1. a) a new vehicle,
  2. b) goods that are subject to excise duty
  3. c) the goods referred to in paragraph 1

(4) Paragraphs 1 and 2 shall not apply to the purchase of goods that are subject to excise duty and purchase a new vehicle.

 

  • 2b

Choice of subject tax

 

The person who made the acquisition of goods from another Member State which is not subject to tax under § 2, paragraph 2, may decide that this acquisition is subject to tax. Acquisition of goods from another Member State carried out by that person until the end of the calendar year immediately following the calendar year in which it is so decided not to § 2 paragraph 2

 

  • 3

Territorial application

 

(1) For the purposes of value added tax means

  1. a) domestic territory of the Czech Republic,
  2. b) Member State, the Member State of the European Union with the exception of its territory not covered by the Treaty on European Union and the Treaty on the Functioning of the European Union,
  3. c) by another Member State Member States with the exception of the Czech Republic,

d ) a third country outside the European Union ,

  1. e) the territory of the European Union, the territories of the Member States.

(2) For the purposes of value added tax, the territory of a Member State of the European Union does not

  1. a) Mount Athos
  2. b) the Canary Islands,
  3. c) the French territories referred to in Article. 349 of the Treaty on the Functioning of the European Union,
  4. d) the Åland Islands,
  5. e) the Channel Islands,
  6. f) the island of Helgoland,
  7. g) the territory of Büsingen,
  8. h) Ceuta,
  9. i) Melilla,
  10. j) Livigno,
  11. k) Campione d ‘Italia,
  12. l) Italian waters of Lake Lugano.

(3) The territory of the Principality of Monaco for the purposes of value added tax deemed to be the territory of the French Republic and the Isle of Man is considered territory of the United Kingdom of Great Britain and Northern Ireland, the Akrotiri and Dhekelia are considered to be the territory of Cyprus.

 

  • 4

Definition of basic concepts

 

(1) For purposes of this Act:

  1. a) the consideration amount of cash or the value of non-monetary benefits, which are provided in relation to the subject ,

b ) the unit price is the price per unit of the goods or the price for the service ,

  1. c) taxes applied at the output tax payer for the taxable supply under § 13 to 20 or received remuneration relating to this transaction,
  2. d) excessive tax deduction equal to the difference between the output tax and the deduction for tax period if the output tax is lower than the deduction,
  3. e) the tax authority competent financial authority; concerning permission to sell at prices and taxes on imported goods is the tax authority competent customs office except in cases where the tax liability arises when importing goods payers § 23 par. 3-5,
  4. f) a person registered for tax person who has been issued a tax identification number for purposes of value added tax in the context of trade between Member States,
  5. g) foreign person person who does the European Union headquarters or place of residence,
  6. h) for a natural person

1) residence address guided in the basic population register or other similar register, or the address of a person by said tax administrators if there is no evidence that this address does not reflect reality,

2) the place where it usually resides, where a natural person usually lives because of personal or professional relationships; if that person has professional ties in a country other than that in which he has his personal ties, the place where the natural person usually resides determined by personal ties,

3) place of residence residence or the place where it usually resides,

  1. i) at the registered office of the taxable person address of its leadership, which means a place where essential decisions concerning the management of a taxable person or a place where to meet its management; is not a natural person instead of his leadership understood based on this person’s place of residence,
  2. j) establishment organizational component of the taxable person who can supply goods or services, it is sufficiently stable and has the appropriate human and technical resources,
  3. k) subsidies to the price received funds provided from the state budget, local budgets, state funds, grants allocated by special act of a foreign state budget, grants from the European Union or by similar programs, if the beneficiary is made for the performance at a discount from the price and the discount rate is linked to the performance of the unit price; subsidy for the price is not particularly subsidies to income and the acquisition of tangible and intangible assets,
  4. l) goods that are subject to excise duty, goods which are the subject of some of the excise tax, subject to the tax on fossil fuels or subject to tax on natural gas and other gases, with the exception of gas through the transmission or distribution system located in the territory of the European Union or any network connected to such a system,
  5. m) persons not established in the country by a taxable person who

1) is not established in the country,

2) implement a taxable supply supply of goods or services the place of supply of domestic and

3) has no place of business at home or in the home has an establishment, which is not participating in this transaction,

  1. n) liberated person taxable person established or establishment in another Member State that is in that State by a person with similar status in the country as a taxable person established in the country that does not pay.

( 2) The goods shall, for the purposes of this Act

  1. a) a material thing , except money and securities ,

b ) the right of the building,

c ) live animals ,

  1. d) the human body and a human body part ,

e ) gas , electricity, heat and cold .

( 3 ) Goods shall continue to be considered

  1. a) notes and coins of the Czech currency in their supply by the manufacturer of the Czech National Bank, or their acquisition from another Member State or their importation by the Czech National Bank
  2. b) banknotes and coins Czech representative money or foreign currency sold for collecting purposes at prices higher than their nominal value or nominal value of the conversion of the Czech currency at the exchange rate announced by the Czech National Bank

c ) securities on their delivery by the manufacturer to the issuer at home or in their acquisition of another Member State or their import and export of such products.

(4 ) For the purposes of this Act, it is further understood

  1. a) means of transport vehicle , other means or devices that are intended for the transport of persons or goods from one place to another and are usually designed for use in transportation and can it be to actually be used , as a means of transport is not a vehicle that is permanently restrained or container ,
  2. b) new means of transport

1) a vehicle intended for use on roads with a cylinder capacity exceeding 48 cm 3 or a power of more than 7.2 kW, if it was delivered within 6 months from the date of first entry into service or has traveled less than 6 000 km,

2) a ship longer than 7.5 m, if it was delivered within 3 months from the date of first entry into service or has traveled less than 100 hours, with the exception of naval vessels used for commercial, industrial, fishing and rescue activities, or

3) aircraft with a maximum takeoff weight greater than 1550 kg when delivered within 3 months from the date of first entry into service or has completed less than 40 hours, with the exception of aircraft used by airlines for international air transport.

  1. c) a summary of commercial property assets, which serves or is intended to a taxable person to the pursuit of economic activities,
  2. d) long-term business property assets that are

1) tangible property under the Act regulating tax 7c)

2) odpisovaným intangible assets in accordance with the law regulating tax 7c),

3) land, which is tangible property under the laws on accounting 7d), or

4) technical improvement under the law governing income tax,

  1. e) Fixed assets internally generated assets, the payer in their economic activities, manufactured, constructed or otherwise created; technical improvements 73) is considered a separate fixed assets generated,
  2. f) car transport vehicle which has a technical certificate 4) technical certificate or registered category M1 or M1G; When writing category is missing, defines this category of special legal regulation 4a)
  3. g) the lease also digs, leasing and podpacht,

h ) the carriage of goods also transport of money and securities.

  1. i) the supply of goods for assembly supplies associated with installation or assembly by a taxable person who supplies goods or its designated third party

j ) the supply of goods delivery systems or networks,

1 ) through the gas transmission or distribution system located in the territory of the European Union or any network connected to such a system,

2) electricity, heating or cooling networks.

( 5) For conversion of foreign currency into Czech currency , the exchange rate valid for the person carrying out the conversion of the date on which the obligation to pay tax , or to declare the performance , and it

  1. a) the exchange rate announced by the Czech National Bank, or
  2. b) the last exchange rate published by the European Central Bank; conversion between currencies other than the euro shall be made at the exchange rate of each of these currencies against the euro.

 

  • 4a

Turnover

 

(1 ) In return for the purposes of this Act, means the sum of the compensations without taxes , including grants to price which the taxable person is entitled for the Transactions , which are the supply of goods and services , the place of supply in the country, if it is a consideration for

  1. a) a chargeable event
  2. b) exempt from qualifying for tax deduction, or
  3. c) exempt transaction without the right to deduction under § 54 to 56a, if not complementary activities carried out occasionally.

(2) The amount of the fee does not include turnover from the sale of fixed assets.

(3) The turnover of the taxable person who is a shareholder of the company , in which the transaction is carried eligible for deduction includes the turnover achieved

  1. a) that person separate from the company and

b ) the whole of society .

 

  • 4b

Special Provisions

 

( 1) For the purposes of this Act , the provisions of the commercial plant also apply to the part of the business establishment forming a separate organizational unit .

( 2 ) For the purposes of this Act, the Trust Fund and the organization of the state, which is an entity viewed as a legal entity .

(3) The provisions of this Act on the unit and immovable property shall apply mutatis mutandis to the unit, which is defined under the Act on ownership, along with the associated share the common areas of the house, and if it is linked to land ownership, as well as together with a share in the land.

 

 

TITLE II

 

APPLICATION OF TAXES

 

Part 1

Taxpayers

 

  • 5

Taxable persons

 

(1) A taxable person is a natural or legal person who independently carries out economic activities, unless stipulated otherwise in § 5. Taxable person is a legal entity that was established for business purposes, if economic activity takes place.

(2) economic activities referred to in paragraph 1 shall, for the purposes of this Act, a systematic activity of producers, traders and persons supplying services, including mining activities and agricultural production and continuous activity performed under special legislation, especially independent scientific, literary, artistic, educational or teachers, as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants. For economic activity is also considered the use of tangible and intangible assets for the purpose of obtaining income if such property is used consistently. Independently of economic activities are not activities of employees or other persons who have concluded a contract with an employer, on the basis of which arise between employer and employee labor relations, or the activities of persons who are taxed as income from employment under special legal regulation 6).

(3) The state, counties, municipalities, government departments, provinces and municipalities, voluntary associations, the capital city of Prague and its boroughs and legal entities incorporated or established by special law or by special legislation 7a) shall exercise the powers public administration are not considered taxable persons, even when, in the exercise of these powers, collect payment 7b). However, if the implementation of some of these performances took place as decided by the competent authority to significant distortions of competition, it is in respect of this performance, the person liable to tax from the date of coming into force of the decision issued. A person under the first sentence is always deemed to be taxable if the activities listed in Annex 1

(4 ) In a separate taxable person is considered to be the capital city of Prague and of each district .

 

Skupina

  • 5a

 

( 1) a group for the purposes of this Act, a group of persons associated with registered office or establishment in the country, which is registered as taxpayers under § 95a . If you have people who are part of a group (the ” group members “), registered office or place of business outside the country , these are not part of their group. The group is treated as a separate taxable person . Any person may be a member of only one group a member of the group must not be co- shareholder .

(2) related entities for the purposes of this Act, a capital-related persons or other related persons.

(3) Capital-related entities are persons, of whom one person directly or indirectly in the capital or voting rights of another person, or one person directly or indirectly in the capital or voting rights of more people, while this proportion is at least 40% capital or 40% of the voting rights of such persons.

(4) other related parties are persons whose conduct is involved in at least one same person.

 

  • 5b

 

(1) For the purposes of this Act, is acting for a group representing the member. Representative member means a member of the group based in the Czech Republic, who is authorized to act for the group. If a group member is located in the country, can be any member of the representative member of the group.

(2) Members of the group shall be jointly and severally liable for the duty of the Group arising from the tax laws. For these groups correspond to the obligations even after the cancellation or termination of their membership in the group, for the period in which they were members of the group.

 

  • 5c

 

(1) The rights and obligations under this Act to persons who became members of the group, moving the group on group registration.

(2) The rights and obligations under this Act, a person who joined the group, moving the date of accession to the group of people.

(3) The rights and obligations arising from this Act are transferred to the group of persons who are members of the date of deregistration, the day following the date of cancellation, and to the extent that they relate to transactions effected by or adopted by individual members of the group. If you can not move follows to determine the rights and obligations shall at the deregistration of the extent to which these rights and obligations are transferred, the members of the agreement.

(4) The rights and obligations arising from this Act, the group transferred to the person whose group membership is canceled, the day following the cancellation of its membership, and to the extent that they relate to transactions effected by or received by that person. If you can not move follows to determine the rights and obligations shall at the termination of membership of that person the extent to which these rights and obligations are transferred, and a member of the group whose membership is disturbed, by agreement.

 

Payers

  • 6

 

(1) The payer becomes a taxable person established in the country, whose turnover for the immediately preceding a maximum of 12 consecutive calendar months exceeds one million CZK, with the exception of the person who carries out only exempt transactions without the right to deduct.

(2) A taxable person referred to in paragraph 1 is paid from the first day of the second month following the month in which sales exceeded the set, failing under this Act before the payer.

 

  • 6a

 

A taxable person who

  1. a) a shareholder of the company , in which the transaction is carried entitled to deduct the payer is the date on which he became payer any of the other shareholders , unless the taxpayer under this Act before

b ) becomes a shareholder of the company , in which the performance takes place with the right of deduction , together with the payer , the payer is the date on which it became a partner .

 

  • 6b

 

(1) A taxable person is paid from the date of acquisition of the property, if the property becomes

  1. a) for the purpose of making economic activities based on the privatization decision under the law regulating the conditions for the transfer of state property to another person, or

b ) the payer’s acquisition of the business establishment .

( 2 ) A taxable person is paid by the date of registration of the transformation business corporations in the Commercial Register if her during this transformation passes or is transferred assets being acquired or distributed by a business corporation that was payer .

(3) A legal person who, in the change of legal form to another form does not expire or is not transferred its assets to a successor, it only changes its internal legal relations and legal status of its partners, continues to be a taxpayer.

 

  • 6c

 

(1) A taxable person established in the country, which provides services to the place of supply in the country, with the exception of exempted services without the right to deduct, or that made sending goods into the country a place of performance in the country, through its establishment located outside the country, is paid from the day of the services or delivery of goods.

(2) A taxable person not established in the country and that taxable performance supply of goods or services the place of supply in the country, with the exception of transactions for which it is obliged to grant a tax person to whom those services are provided, or performance, subject to a special regime OSS is the payer of the date of execution of the taxable supply.

(3) A taxable person not established in the country, not a liberated person, and the supply of goods to another Member State which are dispatched or transported out of the territory that person, by the customer or the authorized third party, and to the person for whom the purchase goods in another Member State subject to the tax is paid after the date of delivery of the goods.

 

  • 6d

 

A taxable person who is a member of the group which made ​​a taxable supply supply of goods or services the place of supply in the country of its parts located outside the country , is paid by the date of execution of this transaction.

 

  • 6e

 

(1 ) An heir who acquired the property after the death of a taxpayer who continues to pursue economic activities , the payer from the day the tax liability of the deceased .

( 2 ) Continuing implementation of economic activity for the purposes of this Act, the continuation of the business under a trade license or other authorization or continuing in other economic activities.

 

  • 6f

 

(1) A taxable person established or establishment in the country, which is carrying out or will carry out transactions with a right to deduct input tax is paid from the day following the date of notification of the decision to which the person is registered.

(2) A taxable person who is not resident or permanent establishment in this country and which will carry out transactions with a right to deduct the place of performance in the country, is paid from the day following the date of notification of the decision to which the person is registered.

 

Identified person

  • 6 g

 

A taxable person who is not a taxpayer or entity taxable persons are identified as domestic sourcing goods from another Member State which is subject to tax, except for goods acquired middle person under the simplified procedure for the supply of goods within the European Union form of triangular trade , of the first purchase of this product.

 

  • 6h

 

A taxable person established or establishment in the country, which is not subject to, the identified individual of receipt of taxable transactions with local place of supply from a person who is not established in the country, if it is a

  1. a) provision of services,
  2. b) supplies of goods for assembly or
  3. c) delivery systems or networks.

 

  • 6i

 

A taxable person established or establishment in the country, which is not subject to, the identified individual from the provision of services with place of performance in another Member State in accordance with § 9, paragraph 1, with the exception of the provision of services in another Member State shall be exempted from tax .

 

  • 6j

 

A taxable person who is not a payer established or establishment in the country, which will provide selected services under the specific OSS is identified individual from the day following the date of notification of the decision the person is registered.

 

  • 6k

 

A taxable person who is not a payer or a legal non-taxable person, which will be at home to take goods from another Member State pursuant to § 2b are identified persons from the day following the date of notification of the decision are those persons registered.

 

  • 6 liters

 

A taxable person established or establishment in the country, which is not subject to, the identified individual from the day following the date of notification of the decision the person is registered, if

  1. a) from persons not established in the country will receive a taxable supply the place of supply in the country, if it is a

1) provide a service,

2) delivery with installation or assembly, or

3) supplies systems or networks, or

  1. b) will provide the service with the place of supply in another Member State pursuant to § 9. 1, with the exception of providing services in another Member State is exempt.

 

 

Part 2

Place of Performance

 

Section 1

Determination of the place of performance of the supply of goods

 

 

  • 7

Place of performance for delivery of goods

 

(1) The place of fulfillment for delivery, if delivery is made without departure, the place where the goods are when the supply takes place.

( 2 ) The place of performance for delivery of goods if the goods are dispatched or transported by the person making the supply of goods or the person to whom delivery of the goods is carried out or authorized third party is the place where the goods are at the time when dispatch or transport of the goods . However, if dispatch or transport of the goods begins in a third country , the place of supply of imported goods and subsequent delivery of goods by a person who imports goods took place , is considered to be the Member State in which he was obliged to acknowledge or pay a tax on imported goods .

(3) the supply of goods with installation or assembly, the place of performance shall be the place where the goods are installed or assembled.

(4 ) However, if the goods are supplied on board ships, aircraft or trains during the transport of passengers effected in the territory of the European Union , the place of supply is considered to be the place of departure of persons . Return transfer is treated as a separate shipment.

(5) For purposes of paragraph 4 means

  1. a) Place of departure persons first place where people could enter the territory of the European Union ,

b ) Place of arrival of people last place where people could enter the territory of the European Union ,

c ) transportation of persons within the territory of the European Union, part of the carriage performed without a stop in a third country to the point of beginning and end of the movement of people .

(6 ) The place of performance for delivery of immovable on the place where the immovable thing is , if the right building is the place where the land burdened by the construction.

 

  • 7

Place of performance for supply of gas, electricity, heat or cold

 

(1) The place of fulfillment for delivery systems or networks trader is the place where the trader is established or has a fixed establishment which the goods are delivered.

( 2 ) the trader for the purposes of paragraph 1 means a taxable person who buys gas , electricity , heat or cold especially for the purpose of resale and whose own consumption of these goods is negligible.

(3) The place of fulfillment for delivery systems or networks of any person other than a person referred to in paragraph 1 is where the person to whom the goods are delivered, the goods are consumed. If the person to whom the goods so delivered, will not spend all goods supplied shall be considered the place of performance for this unused goods, the place where that person resides or has a place of business which the goods are delivered.

 

  • 8

Place of performance when sending goods

 

(1) The place of performance when sending goods where the goods are located at the end of their dispatch or transport.

(2) The place of performance when sending goods where the goods are at the time when their dispatch or transport begins when

  1. a) the goods are shipped subject to excise duty and
  2. b) the total value of goods to a taxable person sent to the Member State in which dispatch or transport of goods, net of tax does not exceed the relevant or the immediately preceding calendar year

1) 1,140,000 CZK, if the goods are dispatched or transported from another Member State into the country, or

2) amount set by another Member State, if the goods are dispatched or transported from a country to another member state.

(3) A taxable person who brings the goods sent, may, where the conditions in paragraph 2, decide that the place of performance when sending goods where the goods are located at the end of their dispatch or transport. In this case, it is obliged to do by the end of the calendar year immediately following the calendar year in which it is so decided.

(4) sending the goods for the purposes of this Act, the delivery of goods between Member States in

  1. a) the goods are dispatched or transported from a Member State other than the Member State in which their dispatch or transport

1) The taxable person who supplies goods or

2) her authorized third party

  1. b) the goods are delivered to the person for the purchase of goods in the Member State in which dispatch or transport of goods are not subject to tax, and
  2. c) there is no supply

1) new means of transport,

2) goods with installation or assembly, or

3) second-hand goods, works of art, collectors’ items or antiques, whose delivery is subject to a special regime.

( 5) The conditions referred to in paragraph 4 point . a) shall be deemed to have been met if the goods are dispatched or transported from a third country and imported by a person who supplies goods to a Member State other than the Member State in which their dispatch or transport. In such a case, the Member State in which dispatch or transport of the goods shall be the Member State of importation of goods.

 

Section 2

Determining the place of supply for services

 

  • 9

The basic rules for determining the place of performance

at time of service

 

(1) The place of performance in providing services to a taxable person is the place where it has its registered office. However, if this service is provided to the establishment of the taxable person, located in a place other than where it has its registered office, place of performance is the place where the establishment is located. For this establishment is considered an organizational component of the taxable person, which can receive and use services that are provided for the need for this facility, as it is sufficiently stable and has the appropriate human and technical resources.

(2) The place of performance in providing services to non-taxable persons shall be the place where the person providing the service is established. However, if the service is provided through the establishment of the taxable person, located in a place other than where it has its registered office, place of performance is the place where the establishment is located.

(3) For purposes of determining the place of performance in providing services to a taxable person shall

  1. a) a taxable person in respect of any services provided to it, even if they are granted for an activity not subject to tax
  2. b) any non-taxable person who is identified by a person or a person registered for VAT in another Member State.

(4) The basic rule for determining the place of performance in providing services under paragraphs 1 and 2 shall apply, unless this Act provides otherwise.

 

  • 9a

Place of performance for services to a taxable person,

that has a seat or an establishment in a third country

 

The place of supply for services to a taxable person who has established his business or in a third country and who is the taxpayer, with the exception of the provision of services exempt, is considered domestic if

  1. a) the place of performance determined in accordance with § 9. 1 in a third country and
  2. b) for actual use or consumption takes place in the country.

 

  • 10

Place of performance in providing services related to immovable

 

(1 ) The place of performance in providing services related to real property , including the services of an expert appraiser and real estate agencies , accommodation services , granting of rights to use immovable assets and services in the preparation and coordination of construction work , in particular the services of an architect and construction supervision , the place where the immovable thing is .

( 2 ) The place of performance in the provision of services relating to the right to build a place where the land burdened by the construction.

 

  • 10a

Place of performance in the provision of passenger transport

 

The place of performance in providing passenger transport services is the place where the relevant section of the transport takes place.

 

  • 10b

Place of performance in providing services in the fields of culture, arts,

sports, science, education and entertainment

 

(1) The place of performance in providing services in the fields of culture, arts, sports, science, education and entertainment venue is the cultural, artistic, sporting, scientific, educational, entertainment or similar events, in terms of

  1. a) services consisting of the admission to such action, including services directly related to this permission, or
  2. b) services relating to such action, including directly related services, as well as the supply of such an event organizer, to non-taxable.

 

  • 10c

Place of performance in providing food services

 

(1) The place of performance in providing food services is the place where the service is actually provided.

( 2 ) If however granted catering service on board ships, aircraft or trains during the section of the transport of passengers effected in the European Union , the place of performance of place of departure persons.

( 3) For purposes of determining the place of supply for the provision of catering services referred to in paragraph 2 means

  1. a) section of the operation effected people in the European Union section of the operation effected , without a stop in a third country between the point of departure and the point of passenger transport

b ) the point of departure of passenger transport the first scheduled embarkation of persons in the European Union after a possible interruption of the journey in a third country ,

c ) Place of arrival of people place last scheduled appearance on the territory of the European Union , which entered the territory of the European Union before a possible stopover in a third country .

(4) In the event of a return trip, the return treated as a separate carriage.

 

  • 10d

Place of performance in providing rental vehicle

 

(1 ) The place of performance in the provision of short-term hiring of means of transport is the place where the person to whom the service is provided , means of transport actually physically takes over . The short-term lease of a vehicle for the purpose of determining the place of performance in the provision of lease of means of transport means continuous possession or use of a vehicle for a period not exceeding 30 days and vessels not exceeding 90 days.

(2) The place of supply for other than short-term hiring of means of transport to non-taxable service recipient is instead determined by the directly applicable European Union laying down implementing measures for Directive on the common system of value added tax 7e).

(3) The place of performance in providing short-term hiring of non-recreational vessel non-taxable person is the place where that person actually physically takes over the ship, provided that the person who provides the service, this place has its registered office or place of business, if the service is provided through the establishment.

(4) If the place of performance in providing Vehicle lease determined in accordance with paragraphs 1 to 3

  1. a) at home and for actual use or consumption occurs in a third country, the place of performance shall be deemed a third country
  2. b) a third country and the actual use or consumption occurs at home, the place of performance is considered domestic.

 

  • 10e

Place of performance in the provision of services by intermediaries osobě

taxable

 

The place of performance in providing services to non-taxable person acting on behalf of another person, is where is the place of performance of the hedged transactions.

 

  • 10f

Place of performance in providing freight services to a person

taxable

 

(1) The place of performance in providing freight services to non-taxable person is the place where the relevant section of the transport takes place.

(2) If, however, given the transport of goods between Member States to non-taxable, the place of performance of the transport.

( 3) For purposes of determining the place of supply for transport of goods to non-taxable means

  1. a) transport of goods between Member States of goods, if the point of departure and place of arrival in the territory of two different Member States
  2. b) the place of the transport of goods, the place where the transport of goods actually starts, regardless of the distance to reach the place where the goods are located
  3. c) the place of the transport of goods, the place where the transport of goods actually ends.

 

  • 10 g

Place of performance in providing services directly related

transportation of goods and services valuation of movable tangible property and work

on movable assets to non-taxable

 

The place of performance at time of service to non-taxable is the place where the service is actually provided in terms of

  1. a) the service directly related to the transport of goods, such as loading, unloading, handling and similar activities

b ) the service work on movable tangible property or service valuation of movable tangible property.

 

  • 10h

Place of performance in providing services to non-taxable to a third country

 

The place of performance in providing services to non-taxable service recipient is instead determined by the directly applicable European Union laying down implementing measures for Directive on the common system of value added tax 7e), provided that this place in a third country and regards

  1. a) the transfer and assignment of copyright, patents, licenses, trademarks and similar rights
  2. b) advertising service,
  3. c) consulting, engineering, consulting, legal, accounting and other similar service, as well as data processing and information sharing,

d ) banking, financial and insurance services, with the exception of the hire of safes ,

e ) provision of staff ,

  1. f) hiring out of movable tangible property, with the exception of vehicles,
  2. g) providing access to transmission or distribution system for gas located within the European Union or any network connected to such a system, in the electricity system or network to heat or cold, and provide transport or distribution of gas, heat or cold or the provision of transmission or distribution of electricity through these systems or networks, including the provision of related services directly,
  3. h) a commitment to a peace obligation wholly or partly by economic activity or rights referred to in subparagraphs a) to g).

 

  • 10i

Place of performance in providing telecommunication services,

radio and television broadcasting and electronically

services to non-taxable

 

(1) Place of performance in providing services to non-taxable service recipient is instead determined by the directly applicable European Union laying down implementing measures for Directive on the common system of value added tax 7e) regarding

  1. a) telecommunications service
  2. b) radio and television broadcasting, or
  3. c) electronically supplied services.

(2) For the purposes of value added tax means

  1. a) telecommunications services, service associated with the transmission, broadcasting or reception of signals, text documents, images, sounds or any information by cable, radio, optical or electromagnetic systems, including the respective transmission or establishing a right to use capacity for such transmission, emission or reception or access to information networks,
  2. b) radio and television broadcasting service consisting of an audio or audiovisual content, such as radio or television programs for simultaneous listening or watching on the basis of a schedule provided to the public through a communications network media service provider under the editorial responsibility,
  3. c) electronically supplied services Services provided through the public data network or electronic network, with the exception only of the actual communication via e-mail addresses, and especially

1) hosting websites

2) the provision of software and updates

3) providing images, text or information or access to databases,

4) providing music, movies or games, providing political, cultural, artistic, sporting, scientific or entertainment programs or events, with the exception of programs that are radio and television broadcasting, or

5) supply of distance teaching.

 

Section 3

The place of supply for goods acquired

from another Member State

 

  • 11

Place of the acquisition of goods from another Member State

 

(1) The place of performance in the acquisition of goods from another Member State shall be the place where the goods are at the end of the dispatch or transport to the customer.

( 2 ) The place of performance during the acquisition of goods from another Member State shall be the Member State which issued the VAT identification number, provided that the maker of a person registered for VAT in another Member State in which he delivers the goods , if dispatch or transport of the goods in the Member State other than the Member State which issued the VAT identification number, and if the person acquiring the goods establishes that the acquisition of goods from another Member State is subject to taxation in the Member State in which dispatch or transport of goods. This provision is without prejudice to the provisions of paragraph 1

(3) However, if the acquisition of goods from another Member State subject to tax under paragraph 1 in the Member State in which dispatch or transport of goods later after he was subject to tax in this country, because the tax identification number that the customer has provided to the person who gives goods and which is registered for VAT in another Member State, was released in this country, is acquiring the right to reduce the tax base for domestic tax base from which tax was paid in the Member State in which dispatch or transport of goods. To reduce the tax base shall apply mutatis mutandis § 42nd

(4) If, however, use a simplified procedure for the delivery of goods to another Member State in the form of triangular trade, the place of performance in the acquisition of goods from another Member State shall be the place designated under paragraph 1, if the customer made the acquisition of goods from another Member State for the purpose of subsequent delivery of the goods in the Member State in which dispatch or transport of goods under paragraph 1 and the person to whom the goods have been delivered in the Member State in which dispatch or transport of goods admitted and pay the tax as the acquisition of goods from another Member State, and the customer has a summary report.

 

Section 4

The place of supply of imported goods

 

  • 12

Place of import goods

 

(1 ) The place of performance of imported goods shall be the Member State within whose territory the goods are when they enter the third country in the European Union.

( 2 ) However, if the goods when entering the EU status of goods in temporary storage or in a free zone or free warehouse or placed under a customs procedure , the customs warehousing , inward processing suspension system , temporary importation with total exemption from, or external transit, the place of supply of imported goods the Member state in which such goods cease to be covered by the relevant customs measures.

 

Part 3

Definition of performance

 

  • 13

delivery of goods

 

(1 ) The delivery of goods for the purposes of this Act, the transfer of the right to dispose of the goods as owner .

( 2 ) The delivery of goods to another Member State for the purposes of this Act, means any supply of goods that are actually shipped or transported to another Member State.

( 3 ) a supply of goods for the purposes of this Act

  1. a) the transfer of ownership of property for consideration and decision by a public authority or under the special legal regulation
  2. b) the supply of goods by commission under a commission contract or similar type, the supply of goods shall be regarded as separate supplies a principal or a third party independent commission and an agent delivery to a third party or principal,
  3. c) the transfer of imported goods, which is owned by a person from a third country, and after release for free circulation is passed on to others at home without changing the ownership relationship

d ) abandonment by the owner to use on a contract if it is agreed that the owner used goods transferred ownership of it to the user.

(4 ) a supply of goods for consideration shall also be considered

  1. a) the use of tangible property for purposes not related to the implementation of economic activities billing
  2. b) in a state to use 74) of fixed assets developed, if the payer will use this property for the purposes for which it is entitled to a deduction under § 72, paragraph 6,

c ) the issue of settlement share business corporation or a share in the liquidation in kind in the form of tangible assets , 2 ) if it was at the property or part thereof applied deduction

d ) upon dissolution of the Company or termination of membership shareholder in the company gratuitous abandonment

1) The goods which are owned by the shareholder to another shareholder ownership or common property,

2 ) what would associate acquired during the dissolution of the Company or termination of membership in kind in the form of tangible property , the property of another partner or common property,

e ) inserting a non-monetary contribution to a corporation in fixed assets , if the depositor for acquisition of assets exercised by him or his part of deduction, except for insertion of tangible property that is part of the investment business establishment ; depositor and acquirer in this case responsible for fulfilling the obligations grant tax jointly and severally ,

  1. f) supply of returnable packaging with the goods in domestic taxpayer who says returnable packaging together with the goods on the market 10a) if the returnable packaging of the same type was returned to the payer last day of the accounting period 7d) the payer or the last day of the calendar year u payer who does accounting. For the purposes of this Act for returnable containers of the same species also considered returnable packaging with the same amount of the special cash amounts charged for delivery returnable packaging with the goods. This provision shall not apply to supplies of returnable containers with goods for which would apply the exemption under § 63rd

(5) The use of tangible property for purposes not related to the implementation of economic activities taxpayer for the purposes of this Act, a permanent use of taxpayer assets for his personal consumption or its employees, continuous use for purposes other than those concerning the implementation of its economic activities, providing commercial property without payment, if it was on this property or part thereof deducted tax.

(6 ) a supply of goods for consideration for the purposes of this Act, be deemed to include the transfer of the assets of a taxpayer to another Member State. Moving the business assets for the purposes of this Act, the dispatch or transport of the property by a payer or authorized by the third party of this country to another Member State for the purposes of carrying out its economic activities in another Member State. Supply of goods to another Member State is liable for the purposes of this Act, be deemed to include the transfer of goods that have been acquired by a payer pursuant to § 16, paragraph 4 , of the country to another Member State.

( 7) The transfer of assets from a country to another Member State for the purposes of this Act dispatch or transport of goods for the purposes

  1. a) the supply of goods with installation or assembly,
  2. b) sending goods
  3. c) the payer supplies on board ships, aircraft or trains during passenger under § 7, paragraph 4,
  4. d) the supply of goods payer in the Member State in which dispatch or transport of goods where the supply of goods in that Member State is exempt, with deductibility of taxes
  5. e) the payer of export of goods if the goods are released for export,
  6. f) providing services for taxpayers, including work on the goods physically carried out in the Member State in which dispatch or transport of the goods, the goods after the work is returned to the payer within the country from which they were initially dispatched or transported,
  7. g) temporary use of the goods in the Member State in which dispatch or transport of goods for the purpose of providing service to the payer,
  8. h) the temporary use of goods for a period not exceeding 24 months in the territory of another Member State in which the importation of similar goods from third countries to qualify for the temporary use of temporary importation with full exemption from customs duties, or
  9. i) delivery systems or networks.

( 8) the delivery of goods , however, for the purposes of this Act

  1. a) loss of business establishment , in the case of fixed assets ,
  2. b) issue or provide in-kind property in the form of tangible assets as compensation or settlement under a special legal regulation 11)
  3. c) providing the gift of economic activity in its purchase price excluding tax does not exceed CZK 500, or the provision of commercial samples without payment in economic activity
  4. d) the supply of returnable packaging that comes with the goods to the buyer for a consideration, where such remuneration is directly linked to the return package and the buyer when delivery is guaranteed to return the full amount of remuneration in return for the return package 10a), or
  5. e) returning the return package without consideration or for consideration.
    • 14

    Provision of services

    (1 ) providing services for the purposes of this Act, means all activities that are not delivering the goods. Providing services for the purposes of this Act also

    1. a) disposals of intangible things ,

    b ) their abandonment to use another ,

    1. c) the creation and termination of the easement,

    d ) commitment to the obligation to refrain from an act or to tolerate an act or situation .

    ( 2) The provision of services for the purposes of this Act

    1. a) provision of services for consideration and decision by a public authority or under the special legal regulation
    2. b) provision of services through a brokerage commission on the basis of contract or similar type, this service is considered as a separate service a principal or a third party independent commission and an agent providing services to third parties or principals.

    ( 3) The supply of services for consideration for the purposes of this Act also considers

    1. a) provision of services for purposes not related to the implementation of economic activities billing

    b ) the issue of settlement share business corporation or a share in the liquidation in kind in the form of intangible assets , 2 ) if the property or in his part of the business deduction

    c ) upon the dissolution of the company or termination of membership shareholder in the company gratuitous abandonment

    1 ) intangible assets that are owned by the shareholder to another shareholder ownership or common property,

    2 ) what would associate acquired during the dissolution of the Company or termination of membership in kind in the form of intangible assets , property to another partner or to a property,

    d ) inserting a non-monetary contribution to a corporation in intangible property if the acquisition of the assets of depositors when applied to him or part of deduction, except deposit business establishment ; depositor and acquirer in such cases shall be responsible for fulfilling the obligation to pay tax jointly and severally.

    (4) For purposes of this Act for the provision of services for purposes not related to the implementation of economic activities taxpayer means

    1. a) temporary use of assets, excluding fixed assets for personal use taxpayer or his employees, if it was on this property or part of tax deducted or
    2. b) providing services free of charge payer for personal use taxpayer or his employees or any other purposes than those connected with implementation of its economic activities, unless directly related to the performance received deduction was applied.

    (5 ) For the provision of services , however, for the purposes of this Act

    1. a) loss of business establishment ,
    2. b) issuance or granting of property in kind in the form of intangible assets, including the provision of a service, such as compensation or settlement under a special law, 11)
    3. c) transfer of own claims resulting from the payer.
    • 15

    repealed by Law No. 489/2009 Coll.

    • 16

    Purchase of goods from another Member State

    ( 1) The acquisition of goods from another Member State for the purposes of this Act, the acquisition of the right to dispose as owner of the goods from a person registered for VAT in another Member State which is not a liberated person , if the goods are dispatched or transported from the Member State to another Member State different from him

    1. a) the person making the supply of goods,
    2. b) the maker, for the purposes of this Act, a person who acquires goods from another Member State, or
    3. c) empowered third party.

    ( 2 ) For the acquisition of goods from another Member State for the purposes of this Act

    1. a) the supply of goods with installation or assembly,
    2. b) delivery systems or networks
    3. c) sending goods
    4. d) transfer of assets from another Member State to the country for the purposes of § 13, paragraph 7,
    5. e) the acquisition of returnable packaging for consideration.

    ( 3) If the goods were acquired legal non-taxable person for whom the purchase of goods subject to duty , dispatched or transported from a third country and import of goods is carried out by that person in a Member State other than the Member State in which dispatch or transport of the goods shall be considered for purposes of this Act, goods dispatched or transported from the Member State to which the importation of goods carried . If the legal importation of goods by non-taxable person for whom the purchase of goods subject to taxation in the country, the latter is entitled to a refund of taxes paid on import of goods , if he proves that the acquisition of these goods was subject to tax in the Member State in which the dispatch or transport of the goods. When the refund procedure is reasonable under § 82- 82b .

    ( 4) the acquisition of goods from another Member State is liable for the purposes of this Act also considers the transfer of goods from another Member State within the country by a person registered for VAT in another Member State which is not a liberated person who is not a taxpayer for the purpose of a subsequent supply of goods the maker of the country .

    ( 5) the acquisition of goods from another Member State for consideration for the purposes of this Act

    1. a) the transfer of goods payer for implementation of economic activities in the country where the goods are dispatched or transported from another Member State to domestic goods, and this was the taxpayers in making economic activities in that other Member State, produced, purchased, acquired from another Member State or imported from third countries
    2. b) movement of goods payer from another Member State into the country, dispatched or transported from a third country imports of goods is carried out by taxpayers in that other Member State, and dispatch or transport ends at home
    3. c) transfer of goods by a person registered for VAT in another Member State which is not a liberated person not established in the country, or a foreign taxable person who does not have an establishment in the country, for the purpose of making economic activities in the country where the goods are dispatched or transported from another Member State into the country,
    4. d) the allocation of goods from one Member State to another armed forces of another Member State which is a member of the North Atlantic Treaty Organization, for their use or the use of civilian staff accompanying them, if goods are not subject to tax in the Member State allocates the goods if the import this product is not tax exempt.
    • 17

    Simplified procedure for the delivery of goods within the territory

    European Union in the form of triangular trade

    (1) trilateral trade is a business that closed three people registered for VAT in three different Member States and subject to supply of trade goods between the three parties with the fact that the goods are dispatched or transported directly from a Member State to Member State seller’s buyer.

    ( 2 ) the Seller for the purposes of triangular trade means a person registered for VAT in the Member State in which dispatch or transport of goods , which is not a liberated person .

    ( 3 ) the Buyer for the purposes of triangular trade means a person registered for VAT in the Member State in which dispatch or transport of the goods , which buys goods from a middle person.

    (4 ) The middle person for the purposes of triangular trade means a person registered for VAT in a Member State other than the Member State of the seller and the buyer of a Member State which

    1. a) does not exempt a person

    b ) procures goods from the seller to the buyer a Member State with a view to subsequent delivery of the goods to the buyer in that Member State.

    ( 5) When simplified procedure for trilateral trade in intermediate person must register for VAT in the Member State of the buyer and exempt from taxes when purchasing goods in that Member State under the conditions laid down by that Member State.

    (6) Purchase of goods from another Member State which carried out the middle person in this country, using the simplified procedure in trilateral trade is exempt under these conditions

    1. a) the acquisition of goods from another Member State is carried out the middle person who is not subject to or identified person, but the person registered for VAT in another Member State,
    2. b) the acquisition of goods from another Member State carried out the middle person for the purpose of subsequent delivery of goods within the country,
    3. c) the goods acquired by the middle person is directly dispatched or transported from the Member State of the seller to the country and is intended for the buyer, for which the person carries out the middle subsequent supply
    4. d) the purchaser is the payer or the person identified,
    5. e) the buyer is obliged to pay tax on supplies of goods effected middle person as the acquisition of goods from another Member State.

    (7 ) The middle person is the person registered for VAT in another Member State and procures goods from another Member State delivers the goods to the buyer , who is the payer or the person identified is of simplified procedure in the tripartite trade obliged

    1. a) meet the conditions in paragraph 6 for the exemption when acquiring goods from another Member State made at home
    2. b) notify the same tax identification number of the seller and listed on the invoice to the buyer,
    3. c) issue to the purchaser an invoice, stating that it is a trilateral trade.

    (8) The Buyer is obliged to notify the middle person a tax identification number that was assigned to the buyer in the country, and to pay tax based on the tax document issued by intermediary person, as well as the acquisition of goods from another Member State.

    • 18

    repealed by Law No. 502/2012 Coll.

    • 19

    Delivery and new means of transport within

    territory of the European Union

    (1) taxpayer that provides payment for new means of transport to another Member State to a person registered for VAT in another Member State carries out transactions exempt, with deductibility of taxes.

    (2) The date of first entry into service on new means of transport ships and aircraft, means the date of supply by the manufacturer to the original purchaser or owner, or the first day when the buyer or owner is entitled to dispose of means of transport, and the day that occurs before or the day when the vehicle manufacturer used for demonstration purposes. The date of first entry into service of motor road vehicles shall be the date when the vehicle was registered to operate in the state of the manufacturer, or the day when there was an obligation that vehicle manufacturers in the state register, and that day, whichever is earlier. If there is no obligation to register in the state vozidlo manufacturer, date of first entry into service date when the vehicle was transported by the purchaser or its owner, or the date of delivery to the purchaser or its owner or the date when the buyer or owner may treat with him, and that day, whichever is earlier, or the date when building a motor vehicle was used for demonstration purposes. If no day of the first commissioning thus determined shall be considered a day of the first commissioning day it was a document of sale.

    (3) tax-payer who purchases a new vehicle payment from a person registered for VAT in another Member State carries out the acquisition of goods from another Member State.

    (4 ) the payer , which provides for consideration a new means of transport to another Member State to a person who is not a person registered for VAT in another Member State carries out transactions exempt with a right to deduct if the new vehicle is transferred to another Member State a taxpayer shall submit together with the maker of the local tax authority reports on supply of new means of transport to another Member State, the deadline for filing tax returns, which enclose a copy of the invoice will . Supply of new means of transport to another Member State to a person who is not a person registered for VAT in another Member State , to the general taxpayer does not report. Payer who takes payment for a new vehicle from another Member State by a person who is not a person registered for VAT in another Member State , it also makes the acquisition of goods from another Member State which is subject to tax in the country, and the tax return must attach message the purchase of a new vehicle and a copy of the invoice , which he exhibited supplier .

    (5) A person who does not pay, and occasionally delivers new means of transport, which is transferred to another Member State, is considered to be the person entitled to claim a deduction which it paid in the acquisition of a new vehicle in the agreed price or import or acquisition of another Member State, up to a maximum amount that would be required to pay the taxpayer if the supply were taxable supplies in the country. This person is entitled to claim a deduction from your local tax authority in a tax return, which enclose a copy of the invoice, as reports on supply of new means of transport shall submit a return within 10 days of delivery of a new means of transport to another Member State; this deadline can not be extended. If you qualify for a tax deduction does not apply in this tax return or at the request of the tax administrator to provide the information required for the proper determination of the right to deduct, the claim expires.

    (6) A person who does not pay, and purchases of domestic new vehicle from another Member State, which will be registered to operate in the country, is obliged to submit a tax return, which enclose a copy of the invoice, report the acquisition of a new vehicle within 10 days from the date of acquisition; this deadline can not be extended. On the basis of the tax return, the tax administrator assesses the amount of tax which is issuing the person liable to pay the local tax authority within 25 days of the date on which the tax was levied. The tax administrator person enjoying privileges and immunities on the acquisition of a new vehicle from another Member State shall issue a certificate of exemption, if it is acquired new means of transport within the quantitative limits specified in § 80’s.

    (7) A person who is getting a new vehicle in another Member State which is registered in the register of road motor vehicles may, before filing the tax return to report the acquisition of new motor vehicles and pay a deposit of taxes on buying a new vehicle, which settles subsequently filed the tax return. The report on the acquisition of a new motor vehicle shall include a copy of the invoice, which exposed her supplier from another Member State. Payment of advance tax at the request of the customer is established.

    (8) The supply of new means of transport to another Member State must be listed on the invoice, the fact that this is a new means of transport, and data confirming this fact.

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