PLEASE NOTE: The following text has been translated using machine translation and may therefore contain misleading information. Should you wish to engage in legal cases, use either quality translations or professional legal services.

If you find a translation incomprehensible, contact us – we will try to provide a better one.

(Effective from 1 January 2014 to 31 December 2014)

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.

Act No. 47/2011 Coll., Act No. 370/2011 Coll., Act No. 375/2011 Coll., Act No. 457/2011 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 . and Law No 344/2013 Sb .

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 was repealed by Act No. 502/2012 Coll .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

Subject Matter

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

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 ,

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,
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

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

(2) The chargeable event is a performance that

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

Exemption from tax subject

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

a) at home would be exempt pursuant to § 68 para 1 to 10, or
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

a) the total value of acquisitions net of tax does not exceed the relevant or the immediately preceding calendar year and CZK 326,000
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

a) a new vehicle,
b) goods that are subject to excise duty
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.

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

Territorial application

(1) For purposes of this Act:

a) domestic territory of the Czech Republic,
b) Member State, the Member State of the European Union,

c ) by another Member State, the Member State with the exception of the Czech Republic ,

d ) a third country outside the European Union ,

e ) the territory of the European Union territory specified in the applicable legislation of the European Union. 1 )

( 2) For the purposes of this Act shall be deemed to have this third country within the European Union, which are part of the customs territory of the European Community

a) Mount Athos
b) the Canary Islands,
c) the French overseas departments,
d) the Åland Islands,
e) the Channel Islands.

( 3 ) For the purposes of this Act shall be deemed to have this third country within the European Union that are not part of the customs territory of the European Community

a) the Island of Heligoland;
b) the Buesingen,
c) Ceuta,
d) Melilla
e) Livigno
f) Campione d’Italia,
g) the Italian waters of Lake Lugano.

(4) The territory of the Principality of Monaco for the purposes of this Act for the territory of the French Republic and the Isle of Man is considered the United Kingdom of Great Britain and Northern Ireland, territories Akrotiri and Dhekelia are considered the territory of Cyprus.

Definition of basic concepts

(1) For purposes of this Act:

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 ,

c) taxes applied at the output tax payer for the taxable supply under § 13 to 20 or received remuneration relating to this transaction,

d ) own taxes tax equal to the difference between output tax and the tax deduction for the taxable year if the output tax is greater than or equal deduction

e ) excessive tax deduction equal to the difference between output tax and the tax deduction for the taxable year if the output tax is less than the deduction,

f ) the tax authority competent financial authority , the import of goods is the tax authority competent customs office except in cases where the obligation to pay tax on importation arises payers pursuant to § 23 paragraph 3-5 ,

g ) a person registered for VAT person who has been assigned a tax identification number for the purposes of value added tax in the context of trade between Member States

h ) a foreign person, the person who has in the European Union headquarters or place of residence ,

i) the place of residence

1) The address of the natural person denominated in the basic population register or in other similar evidence, unless it

2) address that individual said tax, and where he does not have,

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

j) based on the taxable person address of the management, which means a place where decisions are taken on the management of the taxable person, or a place where to meet her leadership, the absence of an individual place of leadership means based on that person’s place of residence,
k) establishment of the organizational component of the taxable person who can supply of goods or services , it is stable and has the appropriate human and technical resources ,
l) the price received grant funds provided from the state budget, the budgets of local governments, state funds, grants awarded under a special law of a foreign state budget, grants from the European Union or the programs as similar if the grant recipients to provide fixed performance at a discount from the price and the discount is tied to the performance of the unit price, a subsidy to the price is not including in particular grants for profit and the acquisition of tangible and intangible assets

m ) goods that are subject to excise duty goods which are subject to certain excise taxes, subject to tax on solid 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,

n) a person who is 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,

o) a liberated person, the taxable person established or establishment in another Member State, which is in this state by a person with a similar status as the country by a taxable person established in the country, which is not the payer.

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

a) a material thing , except money and securities ,

b ) the right of the building,

c ) live animals ,

d) the human body and a human body part ,

e ) gas , electricity, heat and cold .

( 3 ) Goods shall continue to be considered

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
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

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 ,
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.

c) a summary of commercial property assets, which serves or is intended to a taxable person to the pursuit of economic activities,
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,

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,
f) car means of transport that has a technical certificate 4) or technical certificate registered M1 or M1G; category where the entry is missing, this defines the category of special legal regulation 4);

g ) the lease also subletting, leasing and podpacht ,

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

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

a) the exchange rate announced by the Czech National Bank, or
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.

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

a) a chargeable event
b) exempt from qualifying for tax deduction, or
c) exempt from tax without the deduction under § 54 to 56, if additional activities are undertaken 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

a) that person separate from the company and

b ) the whole of society .

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 ) Unit for the purposes of this Act, each includes a share in the common areas of the house , and if it is linked to land ownership , and share in this property.

TITLE II

APPLICATION OF TAXES

Part 1

Taxpayers

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) The economic activities referred to in paragraph 1 shall, for purposes of this Act, a continuous activity of producers, traders and persons supplying services including mining and agricultural production and systematic activities carried out under special legal regulations, 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. Separately, through the economic activities are not activities of employees or other persons who have contracted with the employer on the basis of which arise between employer and employee labor relations, or business people who are taxed as income from employment under a special legal regulation 6) or as the incomes the author’s contributions, which is subject to specific tax rate under a special legal regulation 7).

(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

( 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.

(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.

(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 under this Act skupině transferred to persons who are members of the date of cancellation of registration group, the date of cancellation, to the extent that they relate to transactions effected by or adopted by individual group members. If you can not move so establish the rights and responsibilities, identify the group registration cancellation of the extent to which these rights and obligations are transferred, members of the group agreement.

(4) The rights and obligations under this Act skupině transferred to the person whose group membership is revoked, the date of cancellation of its membership, to the extent that they relate to transactions effected by or adopted by such person. If you can not move so establish the rights and obligations, determined at the termination of membership of that person the extent to which these rights and obligations are transferred, the group and a member of the group, whose membership is disturbed, by agreement.

Payers

(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.

A taxable person who

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 .

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

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.

(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 ) The taxable person not established in the country and who makes a taxable supply supply of goods or services the place of supply in the country, with the exception of transactions for which the tax is required to admit the person to whom those services are provided , the payer from implementation 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.

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.

(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.

(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

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.

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

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

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 .

Part 2

Place of Performance

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

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.

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.

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

a) the goods are shipped subject to excise duty and
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

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

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
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.

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

a) a taxable person in respect of any services provided to it, even if they are granted for an activity not subject to tax
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.

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.

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.

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

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

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

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.

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 performance while providing other than short-term hiring of means of transport non-taxable person is the place where it has its registered office or place of residence.

(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

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

Place of performance in the provision of services by intermediaries osobě

taxable

The place of performance in providing the service by a person acting on behalf of other non-taxable persons, the place where the place of performance of the hedged transactions.

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

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
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
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

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.

Place of performance in providing services to a foreign entity

taxable

(1) The place of performance in the foreign service to non-taxable is the place where the person to whom the services provided, office or place of residence in terms of

a) the transfer and assignment of copyright, patents, licenses, trademarks and similar rights
b) advertising service,
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 ,

f ) hiring out of movable tangible property, with the exception of vehicles,

g ) providing access to the transmission or distribution system for gas within the territory of the European Union or any network connected to such a system, in the electricity system or to heating or cooling networks and the provision of transport or distribution of gas , heat or cold or the provision of transmission and distribution of electricity through these systems or networks , including the provision of related services directly ,

h ) telecommunications services ,

i ) radio and television broadcasting,

j ) electronically supplied services

k) a commitment to a duty to refrain entirely or partly by economic activity or a right referred to in subparagraphs a) to j ) .

(2) For purposes of this Act:

a) electronically supplied service under the directly applicable EU regulations laying down implementing measures for Directive on the common system of value added tax 7e), in particular web site hosting web site hosting, web page hosting, distance maintenance of programs and facilities delivery of software and updates, supply of images, texts and information and making databases available, supply of music, movies and games, including lotteries and other similar games and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events and providing education services at a distance, the electronic service provided is not itself via e-mail communication between the person providing the service and the person to whom the services provided,
b) telecommunications services services associated with the transmission, sending or receiving signals, text documents, images and sounds or information through any cable, radio, optical or electromagnetic systems, including the transfer or assignment of rights to use capacity for such transmission, emission or reception or access to information networks.

Place of performance in providing telecommunication services,

radio and television broadcasting and electronically supplied

service by a foreign taxable person

non-taxable persons

(1) When providing electronic services provided by foreign taxable person or through an establishment situated in a third country to non-taxable, which has its seat or place of residence in this country, the place of domestic fulfillment.

(2) The provision of telecommunications services and radio and television broadcasting foreign taxable person or through an establishment situated in a third country to non-taxable, which has its seat or place of residence in the country, the place of performance is considered to be domestic, if the actual use or consumption occurs at home.

repealed by Law No. 502/2012 Coll.

Place of performance for services to a taxable person,

that has a seat or an establishment in a third country

If, pursuant to § 9, paragraph 1 place of performance in providing services to a taxable person who has established his business or in a third country and which is also the payer, with the exception of exempted services determined in a third country and for actual use or consumption occurs in the home, it is the place of performance of the country.

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.

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

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

a) the transfer of ownership of property for consideration and decision by a public authority or under the special legal regulation
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,
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

a) the use of tangible property for purposes not related to the implementation of economic activities billing
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 ,

f ) the supply return packaging with the goods in domestic taxpayer who provides returnable packaging with the goods on the market 10a ), if the returnable packaging of the same type was returned to the payer on the last day of the relevant financial period 7d) of the payer or the last day of the calendar year u payer who does accounting. For the purposes of this Act are for returnable containers of the same type also considered returnable containers with the same amount of a specific sum of money charged upon delivery returnable packaging with the goods. This provision shall not apply to supplies of returnable packaging with the goods for which it has applied the exemption under § 63

(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

a) the supply of goods with installation or assembly,
b) sending goods
c) the payer supplies on board ships, aircraft or trains during passenger under § 7, paragraph 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
e) the payer of export of goods if the goods are released for export,
f) providing services for taxpayers, including work on the goods physically carried out in the Member State in which dispatch or transport of goods, provided that the goods after the work is returned to the taxpayers back into the country from which they were originally dispatched or transported,
g) the temporary use of goods in the Member State in which dispatch or transport of goods for the purpose of providing services by the payer,
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
i) delivery systems or networks.

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

a) loss of business establishment , in the case of fixed assets ,
b) issue or provide in-kind property in the form of tangible assets as compensation or settlement under a special legal regulation 11)
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
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
e) returning the return package without consideration or for consideration.

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

a) disposals of intangible things ,

b ) their abandonment to use another ,

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

a) provision of services for consideration and decision by a public authority or under the special legal regulation
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

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

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
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

a) loss of business establishment ,
b) issue or provide in-kind property in the form of intangible property, including the provision of services such as compensation or settlement under special legislation to remedy the property damage, 11)
c) transfer of own claims resulting from the payer.

repealed by Law No. 489/2009 Coll.

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

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

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

a) the supply of goods with installation or assembly,
b) delivery systems or networks
c) sending goods
d) transfer of assets from another Member State to the country for the purposes of § 13, paragraph 7,
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

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
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
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,
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.

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

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

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,
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,
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
d) the purchaser is the payer or the person identified,
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

a) meet the conditions in paragraph 6 for the exemption when acquiring goods from another Member State made at home
b) notify the same tax identification number of the seller and listed on the invoice to the buyer,
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.

repealed by Law No. 502/2012 Coll.

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 adds a new means of transport, which is transferred to another Member State shall be deemed to be entitled to the deduction of taxes paid by the acquisition of a new vehicle at an agreed price or import or acquisition of another Member State, up to a maximum amount that would have been liable taxpayer, if the supply were taxable in the country. This person is entitled to claim deduction from your local tax in a tax return, which accompanied a copy of the invoice, and reports on supply of new means of transport shall submit a return within 10 days of supply of new means of transport to another Member State. If the deductible does not apply in this tax return or request for tax administration to provide the information necessary to properly determine the right to deduct, the claim expires.

(6) A person who does not pay, and shall keep the domestic new vehicle in another Member State which is registered to operate in this country, is obliged to submit tax returns, which accompanied a copy of the invoice, reports on a new vehicle purchase to 10 days from the date of acquisition. Based on this tax return, the tax shall be charged the amount of tax which the acquiring person shall pay to the local competent tax authorities within 25 days from the date on which the tax was levied. The tax person enjoying privileges and immunities to purchase a new vehicle in another Member State issues a certificate of exemption if purchased new vehicle within the limits specified in § 80

(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.

Imports of goods

(1 ) Importation of goods for the purposes of this Act, the entry of goods from a third country to the territory of the European Union.

( 2 ) For import goods for the purposes of this Act, be deemed to include returning the goods to the previous location in a free zone or free warehouse located in the country back to the inland . For the return of goods into the country is not a supply of goods to another Member State in accordance with § 64 directly from a free warehouse or free zone and export of goods according to § 66 directly from a free warehouse or free zone .

( 3) The importation of goods for the purposes of this Act, be deemed to include entry of goods into the territory of the European Union according to § 3 second The import of the goods , the customs office as if they were importing goods from third countries .

Part 4

The transactions and the obligation of the grant tax or pay

Chargeable event and to grant tax

the supply of goods and provision of services

( 1) The tax payer is obliged to disclose the date of the chargeable event or the date of receipt of payment , and that on that date , whichever is earlier, unless the law provides otherwise . Tax Payer stated in the tax return for the tax period in which he was obliged to pay tax .

(2) the supply of goods chargeable event shall be deemed to occur

a) the date of delivery according to § 13 paragraph 1 a sale under contract of sale,
b) the date of receipt in other cases,
c) Impact on the auctioning of goods at public auction under a special legal regulation 16) or

d ) the date of abandonment to use according to § 13 paragraph 3 point . d ) .

( 3 ) Upon delivery of immovable on the taxable transaction is deemed to occur on the day of transfer of immovable property for use in the purchaser or the date of receipt of the notification , mentioning the date of registration of transfer of ownership , and the date on which occurs first. When letting immovable for use according to § 13 paragraph 3 point . d ) the taxable transaction is deemed to occur on the day of letting immovable for use.

(4) When the service is deemed to be a taxable transaction effected

a) the date of grant or the date of issuance of the document with the exception of payment or payment schedule or a document to a received payment, and the date on which occurs first,

b ) the date specified in the contract , which leads to loss of intangible things or abandonment for another use , if the agreed method of determining the remuneration and that date is not known for its amount taxable supply is deemed to be effected on the date of receipt of payment .

(5) In other cases, the chargeable event shall be deemed to occur

a) the date of acceptance of the work or its constituent parts in taxable transactions carried out work under contract ,
b) on the reading of a measuring device, or the date when the actual consumption, the supply of heat, cold, electricity, gas, water, effluent and telecommunications, transportation and distribution of gas or electricity transmission and distribution,
c) the taking of the property or use the service using tangible property or services for purposes not related to the implementation of economic activities billing
d) the date of entry into a state fit for use 74) in the performance defined in § 13, paragraph 4. b)

e ) the date on which there is a loss of ownership rights to the non-cash contribution , or other rights thereon, when you insert a property investment in non-monetary form, with the exception of real property where the proceeds referred to in paragraph 3 ,

f ) the date on which there is a loss of property rights or other rights emitted from the property , the issue of settlement share business corporation or a share in liquidation , with the exception of real property where the proceeds referred to in paragraph 4 ,

g) the date of delivery to a third party, both the principal and the agent, or the date of delivery by a third party, upon delivery of goods under a commission contract or similar type, or
h) on the provision of services to third parties, both the principal and the agent, or the date of service by a third party when providing brokerage services under contract or similar type,

(6) The chargeable event organized through vending machines, or other similar devices actuated by coins, banknotes, stamps or other payment means replacing the money, and in cases where the consideration for taxable supplies made money substitute means of payment is considered made on the date where the payer remove money or means of payment of money replacing equipment or otherwise that the turnover.

(7 ) For taxable transactions according to § 13, paragraph 4 . h ) the tax obligation arises on the date of its implementation. The chargeable event shall be deemed to occur on the last day of the accounting period, the taxpayer or the last day of the calendar year by the payer who does accounting, under the conditions specified in § 13, paragraph 4 . f ) .

(8) A partial fulfillment means a taxable supply under the contract which is carried out within the agreed scope and within the agreed deadlines and is not yet on the total performance for which the contract. Partial performance shall be deemed made on the date specified in the contract. For part of transactions effected pursuant to a contract for the taxable transaction is deemed to be made and the date referred to in paragraph 5, point. a), and the date of the taxable event is the date that occurs first.

(9) For repetitive performance is considered a taxable transaction to be effected no later than the last day of the reporting period. Refilling means a taxable transaction within the agreed deadlines during the reporting period, while the contract is filling with the same kind that are mutually substitutable or services of the same nature.

(10 ) For the determination of the transactions in transactions exempt applies paragraphs 2-9 analogy. At lease immovable exempt without deductibility of the VAT shall be deemed to be effected no later than performance on the last day of each calendar year.

The transactions and to grant tax

the supply of goods to another Member State

(1) the output tax on supplies of goods to another Member State not covered by an exemption with deductibility of the tax payer is obliged to disclose the date of taxable supply or the date of receipt of consideration, and to date, which occurs before.

(2) The date of taxable supply is a supply of goods to another Member State under paragraph 1 shall be set according to § 21 The tax payer is obliged to provide to the tax return for the taxable period in which he was liable to taxation.

(3) Upon delivery of goods to another Member State, subject to exemption with deductibility of VAT, will be obliged to admit execution of the supplies on the fifteenth day of the month following the month in which the goods were dispatched or transported to another Member State. However, if an invoice is issued before the fifteenth day of the month following the month in which the goods were dispatched or transported to another Member State, the payer is obliged to acknowledge the completion of the delivery to the date of the invoice.

(4) Delivery of goods to another Member State pursuant to paragraph 3, the taxpayer must indicate the tax return for the taxable period in which he was obliged to acknowledge delivery of goods to another Member State.

The transactions and the obligation to declare or pay a tax on imported goods

(1 ) The chargeable event shall occur and the obligation to declare or pay a tax on importation shall be incurred 19a )

a) the release of goods under the customs regime free circulation,
b) the placing of goods under a customs regime inward processing, drawback system,
c) the placing of goods under a customs regime of temporary admission with partial relief from import duties
d) the illegal importation of goods,
e) the consumption or use in a free zone or free warehouse under conditions other than those laid down by law,
f) violation of conditions resulting from the temporary storage of goods,
g) breach of the conditions laid down for the customs procedure under which imported goods are placed,
h) removal of goods from customs supervision.

( 2 ) The obligation to pay the tax when importing goods also begins on the day the decision of the office of returning the goods from a free zone or free warehouse within the country back into the country .

(3) If the taxpayer by the customs office of release pursuant to paragraph 1. a), b) or c), the payer is obliged to declare tax in the tax return for the taxable period in which the goods are placed under that procedure.

(4) If the taxpayer by the customs office of release pursuant to paragraph 1. c) the payer is obliged to grant in the amount of tax that would have been levied on release for free circulation at the time of importation of goods.

(5) If the conditions are violated for exemption under § 71 g, the payer is obliged to declare the tax in the tax return for the taxable period in which the goods for free circulation are placed.

(6) If a person who is not subject to a decision of the customs office of release pursuant to paragraph 1. c) the person is liable to pay tax at a rate that would have been levied on release for free circulation at the time of importation of goods.

(7) The taxpayer has fulfilled the obligation to pay tax on import of goods, if the tax paid at the office in accordance with this Act as the person liable to pay tax.

Chargeability and the obligation to pay tax on the provision of services by a person who is not established in the Czech Republic

(1) The obligation to pay tax when providing services with place of performance in the country by not established in this country arises payer or identified person to whom the service is provided, the date of the chargeable event or the date the payment, not the date that occurs first.

(2) The chargeable event shall be deemed to occur on the date of service pursuant to paragraph 1 In cases under § 21 paragraph 4 point. b) and § 21 paragraph 5-9 chargeable event shall be deemed to occur on the date specified in those provisions.

(3) If a person is not established in the country of provision of service to local place of supply under § 9 paragraph 1 for a period longer than 12 calendar months and during this time there is no provision for payment, shall be deemed to be effected by filling the last day of each calendar year.

(4) The provisions of paragraphs 1 to 3 shall apply mutatis mutandis to the supply of goods for assembly and delivery systems or networks.

Implementation and performance of services required to disclose

the place of performance outside the country

(1) When providing services the place of supply outside the country arises on the date of discharge or the date of receipt of payment, and the date that occurs first,

a) to grant taxpayers realize this performance,
b) an identified person to grant realize this performance when providing services with place of performance in another Member State in accordance with § 9, paragraph 1, with the exception of the provision of services, which is exempt from tax.

(2) shall be deemed to be effected on the date of service pursuant to paragraph 1 In cases under § 21, paragraph 5, point. b) and § 21, paragraph 6 to 10 the taxable transaction is deemed to occur on the date specified therein.

(3) If the place of performance of service outside the country under § 9, paragraph 1, which might be the payer or the person identified must submit a summary report pursuant to § 102, paragraph 1, point. d) provided for a period longer than 12 calendar months and not during this period to the adoption of the remuneration shall be considered as compensation for taking place before the last day of each calendar year.

(4) The provisions of paragraphs 1 to 3 shall apply mutatis mutandis to the delivery of goods with installation or assembly, delivery systems or networks with a place of supply outside of the country.

Chargeable event and to grant tax

the acquisition of goods from another Member State

(1 ) When purchasing goods from another Member State with the local place of supply arises payers or identified person liable to taxation on the fifteenth day of the month following the month in which the goods were acquired . However, where the invoice issued before the fifteenth day of the month following the month in which the goods were acquired , there is the payer or identified person liable to taxation on the date of issuance of the invoice .

(2) The acquisition of goods from another Member State pursuant to § 16 paragraph 4 and 5 there is an obligation to declare the tax payer, the date of transfer of goods into the country ..

(3) Purchase of goods from another Member State shall be deemed to occur on the date on which it was carried out by a taxable transaction for delivery of goods according to § 21 Purchase of goods from another Member State pursuant to § 16 paragraph 4 and 5 shall be considered to be effected the date of introduction of goods into the country.

Part 5

Invoices

Section 1

General provisions on tax documents

Tax document

(1) The tax document is a document that meets the requirements of this Act.

(2) The invoice may be in paper or electronic form.

(3) The tax certificate is an electronic form where it is exposed to and received electronically. Using tax document in electronic form must match the person for whom the services are performed.

(4) The accuracy of the information on the invoice and its exposure within the prescribed period is represented by a person that performance takes place.

Section 2

Issuance of tax documents

Setting rules for issuing tax documents

(1 ) Issuance of tax documents on the supply of goods or services subject to the rules of the Member State in which the place of performance .

(2) The issuance of tax receipts subject to the rules of the Member State in which the taxable person who carries out performance, seat or place of business, if the transaction is carried out through the establishment, where the place of performance

a) in a Member State other than the Member State in which the taxable person which performance takes place , residence or place of business , if the transaction is carried out through this facility , and if the person liable to pay tax is the person for whom the services are performed and this person was not authorized to issue a tax certificate, or
b) a third country.

Rules for issuing tax documents at home

(1) A taxpayer is obliged to issue an invoice in the case of

a ) the supply of goods or services to a taxable person or a legal non-taxable person , with the exception of exempt without the right to deduct,

b) sending goods into the country of the place of performance at home
c) the supply of goods to another Member State, subject to exemption with deductibility of VAT,
d) the adoption of payment if, before a transaction referred to in subparagraph a) or b) any obligation to pay tax or to declare the transactions on the day the payment or

e ) the transactions according to § 13 paragraph 4 , with the exception of § 13, paragraph 4 . c ) and d) , or according to § 14 paragraph 3 , with the exception of § 14 paragraph 3 point . c ) and d ) .

(2) A taxable person shall issue an invoice for

a) the transactions of a taxable person or a legal person non-taxable if the place of performance in the Member State in which it has a taxable person who carries out performance, seat or place of business, if the transaction is carried out through the establishment as regards

1) provide a service,

2) delivery with installation or assembly, or

3) delivery systems or networks

b) the provision of services or delivery of goods with installation or assembly for the taxable person or a legal person non-taxable if the place of performance in a third country, or
c) receiving payment if, before a transaction referred to in subparagraph a) or b) any obligation to pay tax or to declare the transactions on the day the payment.

(3) The invoice must be issued within 15 days of the date on which tax was obliged to acknowledge or admit the transactions.

(4) The invoice must be issued within 15 days from the end of the calendar month in which

a) the supply is made in another Member State subject to exemption with deductibility of VAT,
b) the place of supply of services, delivery of goods with installation or assembly or delivery systems or networks for the taxable person or a legal person non-taxable if the place of performance in the Member State in which it has a taxable person that performance takes place, residence or place of business, if the transaction is carried out through the establishment
c) the place of supply of services or delivery of goods with installation or assembly for the taxable person or a legal person non-taxable if the place of performance in a third country, or
d) the consideration received, if prior to a transaction under b) or c) the obligation to issue an invoice with the adoption of the remuneration.

(5) A taxable person may issue a tax receipt in writing, authorize a person for whom the services are performed, or a third person. If the power of attorney granted electronically, must be signed by a recognized electronic signature.

Section 3

Particulars of tax documents

Particulars of the invoice

(1) The invoice shall contain the following information:

a) identification of the person who carries out transactions,
b) the tax identification number of the person who carries out transactions,
c) identification of the person for whom the services are performed
d) tax identification number of the person for whom the services are performed
e) the registration number of the invoice,
f) the extent and subject performance,
g) the date of issuance of the invoice,
h) the day of discharge or the date of receipt of consideration, if before the fulfillment of any obligation on the day the payment of tax liability or acknowledge the transactions, if different from the date of issue of the invoice,
i) the unit price exclusive of tax and discount, if not included in the unit price,
j) the tax base,
k) tax rate,
l) the amount of tax, this tax is given in Czech currency.

(2) The invoice shall also include the following information:

a) a reference to the relevant provisions of this Act, the provisions of the European Union or other information indicating that a transaction is exempt if it is exempt from VAT,
b) “issued by the customer” is the person for whom the transaction is carried out, is empowered to issue a tax document
c) “tax levy customer” if the person liable to pay tax person for whom the transaction was carried out.

(3) The invoice does not include the following:

a) the tax identification number of the person for whom the services are performed, if not assigned,
b) the range of performance and unit price exclusive of tax and discount, if not included in the unit price when the tax was obliged to admit or acknowledge the transactions on the day the payment,
c) the rate of tax and the tax

1) in the case of exempt transactions, or

2) if the person liable to pay tax person for whom the transaction was carried out.

(4) The designation for the purposes of tax documents means

a) business name or name ,

b ) an amendment to the name of a

c) seat.

Particulars of the invoice groups

(1) If an invoice is issued in the case of a transaction carried out group, must be entered in the invoice instead of marking a group that carries out transactions, marking the group member who carries out transactions.

(2) If an invoice is issued in the case of a transaction carried out for the group, shall be indicated on the invoice instead of marking the group for which the performance takes place, marking the group member for whom the place of performance.

Section 4

Simplified tax document

Issuance of a simplified tax document

(1) The invoice can be issued as a simplified tax invoice if the total amount for the implementation on the invoice does not exceed 10 000 CZK.

(2) The tax certificate can not be issued as a simplified tax document in the case

a) the supply of goods to another Member State, subject to exemption with deductibility of VAT,
b) sending goods into the country of the place of performance at home
c) carry out a transaction in which it is obliged to grant a tax person for whom the services are performed or
d) the sale of goods that are subject to excise tax on tobacco products other than for a fixed price for the final consumer.

Elements of the simplified tax document

(1) A simplified tax document may not contain

a) designation of the person for whom the services are performed
b) the tax identification number of the person for whom the services are performed
c) the unit price exclusive of tax and discount, if not included in the unit price,
d) tax base,
e) the amount of the tax.

(2) In the absence of a simplified tax invoice must include the amount that the person filling takes place, has acquired or obtained for a performance carried out in total.

Section 5

Special tax documents

Payment Schedule

Payment schedule is a tax document, provided

a) contains particulars of a tax document and

b ) forms part of the lease or is it in these contracts explicitly referenced.

Payment schedule

(1) The payment schedule is a tax document, provided

a) contains particulars of a tax document
b) the person for whom the taxable transaction is carried out, gives consideration before making a taxable supply
c) it is the breakdown of payments for a specified period.

(2) Payment schedule does not include the day of discharge or the date of receipt of payment.

Summary invoice

(1) A taxable person who carries out several separate supplies for the same person may issue for several separate supplies of aggregate tax receipt.

(2) The aggregate tax invoice is issued within 15 days from the end of the calendar month in which

a) carried out the first performance of the general tax on this document, or
b) was taken on the first consideration mentioned in the summary invoice when was obliged to issue an invoice with the adoption of the remuneration.

(3) Data common to all individual transactions may be in the aggregate invoice more than once.

(4) For each separate transaction must be specifically provided the following information:

a) the day of discharge or the date of receipt of consideration, whichever occurs first,
b) the unit price exclusive of tax and discount, if not included in the unit price,
c) the tax base,
d) tax rate and
e) the amount of the tax.

Evidence of

(1 ) Evidence of a tax document issued in the case of performance in accordance with § 13, paragraph 4 . a) , b), e ) and f ) or § 14 paragraph 3 point . a) and b).

(2) In the proof of use, instead of the range and the subject of the communication on the purpose of use.

Section 6

Tax documents for imports and exports of goods

The tax certificate import

(1) A tax certificate import goods into the country is considered

a) the decision on release of goods under the customs procedure in which the obligation to declare or pay a tax , or
b) any other decision on the assessment of taxes issued by the customs office where the tax is paid.

(2) A tax receipt when returning the goods back into the country shall be deemed a tax assessment issued by the customs office where the tax is paid.

The tax certificate for export

Invoice for the export goods shall be

a) the decision of the customs office of export to a third country , which is confirmed by the office of the goods from the European Union or
b) the decision of the office of entry into a free zone or free warehouse within the country.

Section 7

Ensuring the authenticity of origin, integrity of content

and readability of tax documents

(1 ) For tax receipt must be from the date of issue until the end of the period for its preservation ensured

a) the credibility of its origin,
b) the integrity of its content and
c) its readability.

(2) For purposes of this Act:

a) credibility origin that is guaranteed by the person who is carrying out or performance of which the invoice is issued legitimately,
b) the integrity of the content that the content of a tax document required by this Act has not been changed
c) the legibility of the fact that it is possible to know the content of the invoice directly or through a technical device.

(3) Ensuring the invoice authenticity of origin and integrity of its contents can be achieved through control mechanisms, processes, creating a reliable link between the document and tax such transactions.

(4) The authenticity of the origin tax documents in electronic form and the integrity of its contents can be next to controls processes also ensure

a) a recognized electronic signature,
b) recognized electronic brand, or
c) electronic information exchange (EDI) 21), if the agreement relating to the exchange provides for the use of procedures guaranteeing the authenticity of origin and integrity of content.

Section 8

Storing tax documents

General provisions concerning the retention of tax documents

(1) Obligation to keep tax documents to a store, which is a taxable person who

a) invoice issued by or on behalf of a tax certificate issued in terms of tax documents being completed performance or
b) has a residence or place of business in this country and which is identified by the payer or by the person in respect of invoices for all transactions carried out in connection with registered office or place of business in this country.

(2) Invoices shall be kept for a period of 10 years from the end of the tax period in which the event occurs.

(3) a store or establishment based in the Czech Republic is obliged to keep tax documents at home. This does not apply if it is kept in a manner allowing continuous remote access.

(4) If a store has a residence or place of business in the country, is obliged to give prior notice to the tax instead of tax documents in storage if that place is not at home.

(5) a store is obliged to request the tax administration to ensure the Czech translation of a tax document issued in a foreign language.

Electronic storage of tax documents

(1) The invoice can be converted from paper to electronic form and vice versa.

(2) The invoice can be stored electronically via electronic means for processing and storage of data.

(3) The storage of tax documents by electronic means must also be electronically stored data guaranteeing the authenticity of the origin and integrity of tax documents and their content.

(4) If a store holds tax documents by electronic means guaranteeing uninterrupted remote access to stored data, it is obliged to provide for the tax immediately access to these documents, the ability to download them and use them in terms of

a) tax certificates held by a taxable person who has established his business or at home or
b) tax documents being completed filling the place of supply in this country held by taxable persons not established or permanent establishment in the country.

Section 6

Tax base and tax calculation, tax base repair and repair of the amount of tax, tax appeal document

The tax base

(1) The tax base is all that as a consideration received or to be obtained for the taxpayer made a taxable transaction, including the amount for payment of excise duty from the person for whom the taxable transaction is carried out, or a third person, excluding tax for the taxable supply.

(2) The tax, if adopted, consideration before the chargeable event is the amount of cash received less the tax.

(3) The tax base also includes

a) other taxes , fees or other equivalent monetary payments ,

b ) grants to the price

c ) incidental expenses, which are charged by the person for whom the taxable transaction is carried out , in its implementation ,

d ) when providing services and material directly related to the service provided ,

e ) for the provision of construction and assembly works associated with the construction , alteration finished works , or in connection with the repair of buildings, structures, materials, machines and equipment that are in the works as part of its assembly and construction works incorporated or installed .

(4 ) For minor expenses for the purposes of the tax base shall include in particular the costs of packaging , shipping , insurance and commissions.

(5 ) The tax base is reduced by a discount on the price , if it is granted on the date of the chargeable event . The tax base does not include the rounding difference of the amount of tax for the taxable supply by the method of § 37 first paragraph

(6) The taxable if it is a

a) the delivery of goods in accordance with § 13, paragraph 4 . a) to e ) , paragraph 5 , paragraph 6 and § 16 paragraph 5 , price of goods or similar goods , for which it would be possible to buy goods on the date of the chargeable event , and if such a price can not be determined , the amount of total costs of delivery of goods on the date of the chargeable event ,
b) provision of services according to § 14 paragraph 3 and 4 above, the total cost of providing the service on the date of taxable supply.

(7 ) If in the Transactions , the total price or value , which includes the supply of goods or services which are taxable transactions , or transactions which are exempt from tax , the tax base for each taxable determined in proportion to the ratio of prices designated by law regulations governing the valuation of assets of individual transactions to the total sum of the prices determined . The total price or value is deemed to be an amount containing tax.

(8) If the valuation report required more experts shall be used to determine the relative prices price of opinion, in which the highest price, which is regarded as a price including tax.

(9) The tax on the supply of valid coins, which are sold for collecting purposes at a price higher than their nominal value or at a price higher than the face value of the conversion of the Czech currency, the difference between the price at which they are sold and their nominal value. This difference is considered to contain the amount of tax. If they are sold at a price lower than their nominal value or at a price lower than the conversion of their nominal value on the Czech currency, the tax base is zero.

(10 ) For taxable transactions according to § 13, paragraph 4 . f ) , the taxable amount of money for the payer returnable packaging that comes with the goods , supplies , net of tax . The tax base is this amount of money even if the return package is delivered to the payer with the goods free of charge, if the law does not state otherwise . If the payer supplied domestically returnable containers of the same type together with the goods to all customers free of charge , the taxable amount of money for which the package is the same type of taxpayer acquired , net of the tax. In the event that the cash amount is not known , the taxable price of the returnable package of the same species designated under the laws of property valuation. The total tax base for returnable containers of the same species from which it is established tax is calculated as the difference between the total number of returnable containers of the same type supplied by the payer to all customers during the relevant financial year or the calendar year with the payer, which does accounting, and the total number of returnable containers of the same type that have been returned to the payer during the reporting period 7d) or during the calendar year by the payer who does accounting , the difference is multiplied by the amount applicable for returnable packaging of the same kind in the country supplied with goods determined under this provision . In the event that the total number of returnable containers of the same type supplied by the payer to all customers during the relevant financial year or the calendar year by the payer who does accounting is less than the total number of returnable containers of the same type that have been returned to the payer during the reporting period 7d ) or during the calendar year by the payer who does accounting, the tax base and the corresponding tax placed on the invoice issued in accordance with § 32 paragraph 1 is negative. In the same way, the negative tax base and the tax is also taken into account in the tax return pursuant to § 101

(11) The tax base does not include the amount the taxpayer received from other persons for payment of the amount spent on behalf of another person. The condition is that the amount received does not exceed the amount paid by another person and the party to the transactions paid for another person entitled to apply a tax deduction.

The tax base in special cases

(1 ) The tax base is the price without taxes , determined as of the date of the chargeable event , if a taxable supply made to a person referred to in paragraph 3 and, if the consideration for a taxable supply

a) less than the usual price and the person for whom it was a taxable transaction is carried out , is not entitled to deduct or not entitled to deduct the full amount , or

b ) higher than the usual price and the payer who made a taxable supply is obligated to reduce the claim of deduction under § 76 first paragraph

( 2 ) The value of transactions that are exempt without the right to deduct the price is usually determined at the date of its execution , if the transaction is carried out for the person referred to in paragraph 3 and, if the consideration is lower than the usual price and the payer who made exempt from duty without entitlement to deduct is obligated to reduce the claim of deduction under § 76 first paragraph

(3) The persons covered by paragraphs 1 and 2 are

a) capital-related persons pursuant to § 5, paragraph 3, provided that the amount of interest represents at least 25% of the capital or 25% of the voting rights of such persons,
b) otherwise related persons pursuant to § 5, paragraph 4, for otherwise people are not connected persons where one person is a member of the supervisory boards of both persons

c ) persons close ,

d ) partners of the same company , if the payer.

Calculation of tax in respect of supplies of goods and services

(1) The tax is calculated by multiplying the tax base and tax rate. The calculated tax can be rounded off to the Crown that the amount of CZK 0.50 and above shall be rounded up to the whole crown and the amount is less than CZK 0.50 shall be rounded down to the whole crown. Price including tax for the purposes of this Act, shall be calculated as the sum of the tax base and the calculated tax.

(2) The tax payer may also be calculated from consideration for a taxable supply that is including tax, or the amount determined pursuant to § 36, paragraph 6, which is inclusive of taxes, and the coefficient, which is calculated as the ratio in which the numerator is the number 21 in the case of base rate or the number 15 in the event of reduced tax rates and in the denominator the sum of the data in the numerator and the number 100, the calculated coefficient shall be rounded to four decimal places, the tax is calculated in accordance with paragraph 1 round Price excluding tax for the purposes of this Act, recalculates the difference amount for a taxable supply including tax and taxes calculated after possible rounding.

Tax base and the amount of tax on the chargeable event,

when was obliged to pay tax on the consideration received

before that taxable supply

(1) The taxable amount of the taxable event in the case of any obligation to pay tax on the consideration received prior to the taxable transaction is the difference between the tax base pursuant to § 36 paragraph 1 and the aggregate tax bases pursuant to § 36 paragraph 2

(2) If the tax base calculated pursuant to paragraph 1

a) positive, it applies when the taxable event rate in force at the date of the chargeable event,
b) negative, it applies when the taxable event rate that was applied in the tax returns of the consideration received prior to the date of the chargeable event.

(3) If the tax base pursuant to paragraph 1 is negative and to calculate the tax on receipt of remuneration before the taxable event were applied different tax rates applied to the taxable event at the same rate, for the portion of the consideration received that was incurred or increased the positive difference between the aggregate tax bases pursuant to § 36 paragraph 2 and the tax base pursuant to § 36 paragraph 1

The tax base and calculation of tax on imported goods

(1) The tax on imported goods under § 20 is the sum

a) the basis for the assessment of duties, including duties, levies and charges payable by reason of imports of goods, if not already included in the basis for charging duty,

b ) incidental expenses incurred in the first destination in the country , or to another destination in the European Union , where this is when the taxable event is known , if not included in the tax base under letters a) ,

c) the excise tax, unless stated otherwise in § 41.

( 2) The first destination for the purposes of paragraph 1 means the place indicated in the document under which the goods are imported into the importing Member State. If not the first destination stated on the ticket is considered the first destination place of the first transfer of cargo in the importing Member State.

(3) The tax on the return or release of goods

a) the payer imported and placed in a free warehouse or free zone and was released for free circulation, if there is no change of ownership relationship, regardless of whether the goods have undergone or otherwise processing transactions and debtor proposes its release into the country, the tax base by paragraph 1,

b ) the payer imported and placed in a free zone or free warehouse and was released for free circulation if there is a change in ownership and the new owner relationship suggests its release is the sum of the purchase price or prices determined under the law governing the valuation of assets and, where applicable excise duty; if goods have undergone processing operations , entering into the tax base even higher costs of processing operations performed ,

c ) the payer in a free warehouse or free zone , if there is no change of ownership relationship is the sum of the prices determined under the law governing the valuation of assets at the date of entry into a free zone or free warehouse and where applicable excise tax , if there is a change of ownership relations , is the sum of the purchase price or prices determined under the law governing the valuation of assets and, where applicable excise duty ,

d ) the payer in a free warehouse or free zone if there is a change in ownership relationship and have undergone processing operations is the sum of the purchase price or prices determined under the law governing the valuation of assets and, where applicable excise tax and the cost of the processing operation ,

e) a person who does not pay, a free warehouse or free zone have undergone processing operations to be original and the new owner or released back into the country, the amount of the costs of actual processing operation.

(4) The release for free circulation, inward processing, drawback system, the temporary importation procedure with partial relief from import duties or tax return is calculated as the product of the tax base and tax rate. The calculated tax can be rounded according to § 37 paragraph 1 For goods released for free circulation of outward processing the tax base calculated pursuant to paragraph 1

(5) For purposes of determining the taxable amount on importation of goods for conversion of foreign currency into Czech crowns, the exchange rate determined in accordance with the directly applicable European Union on duty.

Tax base and tax calculation on the provision of services by

registered for VAT in another Member State

and a foreign person

(1) The tax base for the provision of services by a person registered for VAT in another Member State and a foreign person shall be determined by analogy with § 36

(2) the debtor is required to calculate the tax yourself according to § 37 paragraph 1

Tax base and tax calculation when acquiring goods

from another Member State

(1) The tax base for the acquisition of goods from another Member State shall be determined by analogy with § 36

(2) If the person acquiring the refund of the excise duty paid in the Member State from which the goods were dispatched or transported, in addition to acquisition of goods from that Member State shall fix the tax base.

(3) the debtor is required to calculate the tax yourself according to § 37 paragraph 1

Tax base and tax calculation for goods is in

conditional exemption from excise duty

(1 ) The taxable amount on importation of goods placed under the customs regime of free circulation with subsequent placement into the excise duty exemption shall be determined in accordance with § 38 excluding excise taxes .

(2) For goods which are the acquisition of another Member State in this country placed under an exemption from excise tax, the tax base is determined by analogy with § 36, excluding excise taxes.

(3) Where the goods are located under an exemption from excise duty and the party made their delivery pursuant to § 13, without the goods having been put into free tax circulation, the tax base determined in accordance with § 36

(4) For goods that is in the conditional exemption of excise, and the party made its delivery under § 13 when the goods into free circulation tax, the taxable amount determined in accordance with § 36

Repair of the tax base and fix the amount of tax

(1) taxpayer corrects the tax base and tax amount

a) the cancellation or refund all or part of a chargeable event
b) the reduction or increase in the tax base pursuant to § 36 and 36a, which occurs after the date of the chargeable event,
c) reimbursement of the excise tax under § 40, paragraph 2,

d ) if the failure to deliver goods according to § 13 paragraph 3 point . d )

e) the return of consideration, which caused the taxpayers of the date of its adoption and liable to taxation if the taxable transaction not taken place or
f) if the remuneration from which it was liable at the date of receipt to grant a tax used to finance other benefits.

(2) In case of repair of the tax base and the tax payer within 15 days from the date of detection of the facts relevant to carry out this repair issue a corrective tax document if you had an obligation to issue an invoice. If the person was not obliged to issue an invoice, within the same period of the repair records for the purposes of value added tax.

(3) Fix the tax base and tax amount is a separate taxable transaction, which is considered to be effected no later than the last day of the taxable period in which the taxpayer

a) repair the tax base and the amount of tax increases output tax ,

b ) repair of the tax base and the tax amount reduces the output tax and the taxable person , a legal non-taxable person , or the person identified for which the original event occurs or who provided the payment from which the obligation to declare tax , received the corrective tax document or

c) made an adjustment of the tax base and the tax amount in the register for the purposes of value added tax, if the taxpayer had no obligation to issue corrective tax document pursuant to paragraph 2

(4) In case of repair of the tax base and the tax rate is applied force on the date of tax liability on the original taxable transaction. For conversion of foreign currency into Czech currency, the exchange rate raised the original taxable transaction. In case of repair of the tax base and tax amount according to § 42 paragraph 1 point. b) when it is exposed to while corrective tax document pursuant to § 45, paragraph 4, you can use a course at the first working day of the calendar year in which it was closed for repair.

(5) The correction of the tax base and tax amount can not be performed after 3 years from the end of the tax period in which the tax was required to disclose to the original taxable transaction.

(6 ) In the case of repair of the tax base and the tax amount , unless there is a supply of goods pursuant to § 13 paragraph 3 point . d ) reduce the amount of tax payer of the amount of tax calculated in accordance with § 37 paragraph 1 of the tax base determined as the difference between the consideration net of tax, the payer is entitled for compensation as per § 13 paragraph 3 point . d ) , and no amount of tax that taxpayers entitled to early termination of the contract. Corrections can be made up to 3 years from the end of the calendar year in which the occurrence of the event under which there is no transfer of ownership to the user.

(7) When purchasing goods from another Member State, the delivery of goods to another Member State, the provision of services by a person who is not established in the country, providing services to the place of performance outside the country, the reverse charge duties and import and export of goods, the repair of the tax base will similarly accordance with paragraphs 1 to 6

(8) The importation of goods where the tax is levied customs and incorrectly applied the tax base or tax rate, the payer shall notify the office which originally imposed a tax.

Fix the amount of tax in other cases

(1 ) In the case where the taxpayer or the person identified admitted tax otherwise than provided for in this Act , and thereby increase the output tax is authorized to make adjustments in additional tax return for the tax year in which the original place of performance or the receipt of payment . Corrections can be made no earlier than the day on which the taxpayer or the person identified for which the performance takes place, received a corrective tax document , or which have been corrected in the records for the purposes of value added tax , pursuant to paragraph 2

(2) In case of repair of the tax payer in other cases, the person identified or issue corrective tax document if it had an obligation to issue an invoice or an invoice is issued. If the person or the person identified under no obligation to issue a tax receipt and invoice not issued, shall correct the records for the purposes of value added tax.

(3) The correction of the tax will apply the tax rate applicable on the date the tax obligation arises with the original performance. To convert foreign currency to Czech currency is the exchange rate foreign exchange market announced by the Czech National Bank and valid for the person performing the conversion on the tax obligation arises with the original performance.

(4) fix the amount of tax can not be performed after 3 years from the end of the tax period in which it was liable to taxation at full performance.

(5) A person is not liable and which was liable to taxation by the state on the issue of the document is entitled to correct tax act appropriately in accordance with paragraphs 1 to 4

Fix the amount of tax due from debtors

in insolvency proceedings

(1 ) The payer , in which the taxable event to another payer was obliged to pay tax and the debts incurred no later than six months before the bankruptcy court’s decision on the supply , so far ceased to exist (“the creditor ” ) is entitled to repair the above output tax on the value of an established amount receivable in the event that

a) the taxpayer against whom the creditor has a claim (“the debtor”), is found in insolvency and bankruptcy court ruled on the bankruptcy debtor’s assets,
b) the creditor that his claim entered by the deadline set by the bankruptcy court, this claim has been detected in the insolvency proceedings to her account,
c) the creditor and the debtor are not and at the time the claims were not persons who are

1) capital-related entities pursuant to § 5, paragraph 3, provided that the amount of interest represents at least 25% of the capital or 25% of the voting rights of such persons,

2 ) related persons , or

3 ) members of the same company , if the payer

d) the creditor has delivered an invoice to the debtor pursuant to § 46 paragraph 1

(2) If the claim was not in the review hearing under the law governing the insolvency proceedings are found in the value they had at the time of the tax is calculated in accordance with § 37 paragraph 2 If the correct tax base and tax amount under § 42, the amount of tax referred repaired this provision will be reduced or increased by this correction.

(3) fix the amount of output tax, the creditor is entitled to the first taxable period in which the conditions referred to in paragraph 1 The correction can not be performed after 3 years from the end of the tax period in which the original taxable transaction took place and where the debtor has ceased to be the payer.

(4) A creditor who has taken action to correct amount of tax under paragraph 1 is obliged to submit as an attachment to the tax return

a) copies of all issued tax documents that have taken action to correct the amount of tax in the tax return and
b) an extract from the list of fixes for tax purposes made in this tax return.

(5) If the lender shall fix the amount of tax under paragraph 1, the borrower must reduce your input tax on the taxable supply received a corrected amount of tax creditor in the amount to which a deduction from taxable supply received. The overhaul of the tax on the input received in the taxable transaction, the debtor shall perform in the taxable period in which the conditions referred to in paragraph 1

(6 ) If the claim for which the lender made an adjustment of the tax referred to in paragraph 1 , then fully or partially satisfied , there is a lender to grant a tax consideration received , as of the date on which the full or partial satisfaction of the claim occurred, and notify the debtor of the tax document that the creditor is obliged to issue pursuant to § 46 paragraph 2 to 15 days from the date of receipt of payment . In the event of a claim met , the tax calculated in accordance with § 37 second paragraph The debtor is entitled to deduct tax granted to the creditor under this paragraph in the first tax year in which the document was delivered to him pursuant to § 46 second paragraph

(7 ) Will If the creditor has a claim in respect of which made an adjustment of the tax referred to in paragraph 1 shall be obliged to increase the output tax by the amount of repairs , or a reduction of tax granted under paragraph 6 , as of the date on which the assignment pohledávky occurred. The creditor shall deliver written notice to the debtor , the assignment of the debt arose; notification must indicate the number of the invoice issued in accordance with § 46 first paragraph The debtor is entitled to deduct tax granted to the creditor under this paragraph in the first tax year in which it was served with notice of the assignment.

(8 ) If a registration is a creditor who made an adjustment under paragraph 1 shall be obliged to increase the output tax by the amount of repairs , or a reduction of tax granted under paragraph 6 , in return for the last taxable period before canceling the registration. The creditor shall deliver written notice of cancellation of registration to all borrowers who delivered an invoice in accordance with § 46, paragraph 1 , the notice must indicate the number of the invoice issued in accordance with § 46 first paragraph The debtor is entitled to deduct tax granted to the creditor under this paragraph in the first tax year in which it was served with notice of cancellation of registration lender.

(9 ) Repair of the tax referred to in paragraphs 1, 6, 7 or 8 shall be deemed a separate taxable supply made by the last day of the tax year in which the corrective tax document pursuant to § 46 or a written notice delivered to the debtor. U fixes the amount of tax to a rate of tax applicable on the date of the original taxable transaction. For conversion of foreign currency into Czech currency , in this case , the exchange rate raised the original taxable transaction .

(10) ceases to exist when the legal successor of the creditor is entitled to fix the amount of tax to his legal successor to the provisions of paragraphs 1 to 9 shall apply mutatis mutandis.

Correction invoice

(1) Correction of the repair invoice tax base and tax amount of repair or the amount of tax in other cases, the

a) identification of the person who carries out transactions,
b) the tax identification number of the person who carries out transactions,

c ) identification of the person for whom the transaction is carried ,

d) tax identification number of the person for whom the services are performed
e) the registration number of the original invoice,
f) the registration number of the tax appeal document
g) the reason for repair,
h) the difference between the original and corrected the tax base,
i) the difference between the corrected and original tax
j) the difference between the original and the corrected amount the person filling takes place, has acquired or obtained for a performance carried out in total.

(2) If the original invoice is exposed as a simplified invoice, invoice correction may involve elements according to paragraph 1. c), d), h) and i).

(3) To correct the tax base pursuant to § 42 paragraph 7 may not appeal tax document containing particulars pursuant to paragraph 1. i) and j).

(4) If the correction of the tax base and repair or correction of the tax amount of tax, in other cases more concerns taxable transactions, which were subjected to a separate tax documents, the data that are common to all patches are placed on corrective tax document only once . In the event that the appeal invoice registration numbers are not included the original tax documents, must appeal to the invoice in relation to the original taxable carried out such a definition of the transactions that the relationship between the original and the corrected taxable transaction was clearly determinable. Furthermore, the tax payer to the appeal document shall collectively differences between the original and the corrected tax bases and the corresponding amount of tax for any taxable repaired.

(5) Amending tax receipt for repairs of the tax base and tax amount prepaid telecommunications services, if the amount of the fee, which gave rise to the payer on the date of acceptance of the obligation to pay tax, used to pay other performance includes

a) identification of the payer who carries out transactions,
b) the tax payer’s identification number, which carries out transactions,
c) the registration number of the corrective tax document
d) the reason for repairs,
e) the subject of the transactions to which the consideration was originally adopted,
f) the total amount of payment used to pay for other taxable benefits or exempt transaction or transactions not subject to tax, and the corresponding amount of tax.

(6) Data corrective tax document under paragraph 5 shall be provided for all repairs during the tax period of one amount. Payer is obliged to register the following lists issued documents and sending these.

The invoice for the repair of the amount of tax claims

debtors in bankruptcy proceedings

(1) The invoice for the repair of the tax under § 44 paragraph 1 shall include

a) designation of the creditor ,
b) tax identification number of the creditor,

c ) the debtor ,

d) the debtor’s tax identification number,
e) the reference number of insolvency proceedings,
f) the registration number of the invoice,
g) the registration number previously issued tax document

h ) the date of issuance of the invoice ,

i) the day of the original performance ,
j) the total amount due,
k) the amount of adjusted tax ,
l) a reference to the relevant provisions of this Act, under which the amount of tax adjustment made.

(2) The invoice for the repair of the tax under § 44, paragraph 6 contains

a) designation of the creditor ,
b) tax identification number of the creditor,

c ) the debtor ,

d) the debtor’s tax identification number,
e) the registration number of the invoice,
f) the registration number of the tax receipt issued pursuant to paragraph 1,
g) the date of issuance of the invoice,

h ) the date of receipt of payment ,

i) the amount of consideration received,

j ) the amount of tax received payment .

Part 7

Tax rates and repair rates

Tax rates for taxable supply

(1) For taxable supply or received consideration applies

a) the basic tax rate of 21%, or
b) Reduced tax rate of 15%.

(2) For taxable supply is the rate of tax applicable on the date of the tax obligation arises. The consideration received for taxable supply is the rate of tax applicable to the taxable transaction is the date the tax obligation arises from the consideration received.

(3) For goods applies the basic tax rate, unless the law provides otherwise. For the goods listed in Annex 3, heat and cold with a reduced tax rate.

(4) For services, the basic tax rate applies, unless the law provides otherwise. The services listed in Annex 2, a reduced tax rate.

(5 ) the supply of goods , the acquisition of goods from another Member State and imports of goods , as a set of goods , the standard rate of tax if at least one of the goods from the subject to the basic rate of tax . This provision is without prejudice to the possibility to apply for each type of goods appropriate tax rate separately.

(6 ) The import of works of art , collectors’ items and antiques as referred to in Annex 4 to a reduced tax rate .

(7 ) For imports of goods for which the applicable rate of duty , and that the inclusion belong to different subheadings of the Harmonized System, shall apply a standard rate of tax if at least one of the goods subject to this tax rate.

(8 ) For tax base pursuant to § 36 para 10 referring to the return packaging the rate of tax applicable to the deposit packaging .

Subject binding judgment determining the tax rate

for the taxable supply

Subject to substantial assessment is to determine whether a taxable transaction in terms of tax rates correctly included in the basic or reduced rate of tax under § 47 first paragraph

The request for a binding ruling determining the tax rate

for the taxable supply

( 1) The General Directorate of Finance shall, on request of the person of the binding assessment determining the tax rate for the taxable supply .

( 2) The application for a decision under paragraph 1, a person shall

a) description of the goods or services covered by the application for the issue of the binding assessment relates , in the application include one item of goods or services ,
b) a draft statement of the binding assessment.

Tax rates for housing

(1) When the supply of construction and installation work associated with the change of the completed construction of a residential building, house or apartment, including their accessories, as defined by the Building Act 27), or in connection with the repair of these structures, apply a reduced tax rate. If these work out to another building, part of which is intended for housing, the reduced tax rate only for those works which are exclusively for part of the building intended for housing.

(2) For purposes of this Act:

a) residential house building for housing, in which more than half the floor area meets the requirements for permanent housing and is intended for that purpose,
b) family house construction for housing, in which more than half the floor area meets the requirements for permanent family housing and is intended for that purpose, and which are no more than 3 separate apartments, more than 2 above ground and 1 underground floor and attic,
c) a flat set of rooms or a single living room, whose layout and equipment meet the requirements for permanent housing.

Tax rates for buildings for social housing

(1) When the supply of construction and installation work associated with the construction of buildings for social housing, including its accessories, changing the completed building for social housing 27a defined by the Building Act), including its accessories, or in connection with the repair of buildings, apply the reduced tax rate . The reduced rate also applies to the provision of construction and assembly work, which the residential building, house, apartment or space that was intended for purposes other than housing, changing the construction of social housing.

( 2) For conversion of buildings for social housing to apply a reduced tax rate , unless the law provides otherwise.

( 3) The construction of social housing for the purposes of this Act

a) unit which is flat for social housing or apartment that includes social housing
b) house for social housing
c) the block of flats for social housing
d) accommodation facilities for the accommodation of members of security forces pursuant to the service of members of security forces 27b) or for the accommodation of public servants
e) social service facilities providing residential services under the Social Services Act 47),
f) educational facilities for institutional and protective education and educational care centers under the law governing the exercise of this education 27c)
g) boarding schools established for students with disabilities under the Education Act 27d)
h) orphanages for children under 3 years of age,
i) equipment for children in need of immediate assistance and facilities for providing care to foster care under the Act on Social and Legal Protection of Children 27f)
j) a special type of hospice inpatient facilities 27g) and
k) Residential care for war veterans 27h)

including their accessories.

(4 ) The dwelling for social housing for the purposes of this Act, a dwelling whose total floor area does not exceed 120 m second Total floor area for social housing for the purposes of this Act, the sum of the floor areas of all rooms of the apartment, including rooms that make up accessory apartment.

(5 ) A family house for social housing for the purposes of this Act, a house with a total floor area does not exceed 350 m second The total floor area of the house for social housing means the sum of the floor areas of all rooms of the family house .

(6 ) residential building for social housing for the purposes of this Act, a residential house in which no different than apartments flats for social housing.

(7 ) rooms for the purposes of this Act locally and spatially restricted portion of the building , as defined by floor area , ceiling and solid walls .

repealed by Law No. 47/2011 Coll.

Part 8

Exemptions without the right to deduct

Exempt transactions without right of deduction

(1) Subject to the conditions set out in § 52 to 62 are exempt without deductibility of the VAT exempt the following transactions:

a) basic postal services and postal stamps (§ 52),
b) radio and television broadcasting (§ 53),
c) financing activities (§ 54),
d) the pension business (§ 54a)
e) insurance business (§ 55),

f ) the supply of selected immovable property (§ 56)

g ) Rental of selected immovable property (§ 56a)

h ) education and training (§ 57)

i) delivery of health services and health goods ( § 58)

j ) social assistance (§ 59)

k) repealed § 113,

l ) the operation of lotteries and other similar games ( § 60)

m ) other exempt transactions without deduction of tax ( § 61)

n ) the supply of goods which were used for exempt transactions without deduction of tax , and goods for which the taxpayer is not entitled to a deduction ( § 62).

(2) For transactions which are exempt from VAT without the right of deduction, there is an obligation to acknowledge the completion of the implementation of the date of its execution or the date of receipt of payment, and the date that occurs first. Exempt transactions without the right to deduct tax payer is obliged to provide to the tax return for the tax year in which it was obliged to admit the latter. In determining the value of the transactions exempt under paragraph 1 shall proceed in accordance with § 36 When correcting the value of the transactions exempt under paragraph 1 shall proceed in accordance with § 42nd

Basic postal services and postal stamps

(1) The postal service for the purposes of this Act, a basic service to the law regulating the postal services provided by the postal license contained in this license.

(2) The delivery of postage stamps for the purposes of this Act, a supply of stamps valid for use for postal services in the country, or of other similar valuables, with the amount for these supplies does not exceed the amount of the nominal value or price lists by mail.

Radio and television broadcasting

Radio or television broadcasts for the purposes of the exemption means a radio or television broadcasts by broadcasters under the law, 29) with the exception of commercials, 30) spots 31) or sponsorship. 32)

Financial activities

(1) financial activities for the purposes of this Act

a) transfer of uncertificated securities, including securities , shares in business corporations ,
b) acceptance of deposits from the public,

c ) granting loans and cash loans,

d) the payment and clearing,
e) issuing payment instruments, especially credit cards or traveler’s checks,
f) the provision and receipt of cash and assumption of financial guarantee obligations,

g ) opening , advising and confirming letters of credit,

h ) collection ,

i) exchange activity,
j) operations related to money
k) the supply of gold Czech National Bank and accepting deposits Czech National Bank from banks, including foreign banks , or from the State

l ) operating a regulated market in financial instruments ,

m ) the reception or transmission of orders in relation to investment instruments on behalf of the customer ,

n ) execution of orders concerning financial instruments on behalf of another party

o) trading on own account for another ,
p) management of client assets under contract with the customer , if it is part of the property investment vehicle , with the exception of administration or custody of investment instruments,

q ) underwriting or placement of investment instruments ,

r ) keeping records of investment instruments ,

s) the settlement of investment instruments ,
t) with foreign exchange trading for own account or on behalf of a customer
u) the assignment consideration ceded by another entity, the exemption does not provide services relating to a debt collection and factoring,
v) the management or administration of an investment fund , transformed fund or similar foreign funds , pension fund , local fund , transformed fund or similar foreign funds
w) the collection of radio and television license fees, 38)

x ) payment of pension benefits or collecting recurring payments of the population ,

s) negotiation or mediation activities mentioned in subparagraphs a) b) c) d) e) f) g) h) i), j), l), m), n), o) , p), q), r), s), t) and).

( 2 ) The exemption under paragraph 1 . c ) in the case of operations related to the management of credit or cash loans can be applied only person providing the loan or lease cash .

(3) The exemptions pursuant to paragraph 1. e) In the case of operations related to payment cards, in particular administration or blocking credit card issuer may only use this means of payment.

Pension activities

Pension activities for the purposes of this Act, the

a) providing pension savings under the law governing pension savings
b) provision of supplementary pension savings under the law governing supplementary pension savings
c) provision of supplementary pensions under the law governing pension schemes
d) procurement of retirement savings, supplemental retirement savings or pension.

Insurance activities

Insurance activities for the purposes of this Act, the

a) the provision of insurance,
b) the provision of security,
c) services relating to insurance or reinsurance provided by persons mediator of insurance or reinsurance.

Delivery of selected immovable

(1 ) The delivery of selected immovable assets for the purposes of exemption from taxes means delivery

a) Land ,

b ) the rights of construction,

c ) buildings ,

d ) underground construction with a separate purpose specification ,

e ) utilities,

f ) drive.

( 2 ) exempt from tax delivery of selected immovable , which

a) the land on which the building is set in the ground or a solid foundation engineering network , and

b ) is not the land on which can be a building permit or consent to the execution of the announced construction of a building .

( 3 ) Delivery of selected immovable assets other than in paragraph 2 shall be exempt from taxes for a period of 5 years from the issuance of the first occupancy permit or the date on which it started the first use of the building 39) , and that on that date , whichever occurs first.

(4 ) The payer may decide that even after the expiry of the period referred to in paragraph 3 applies tax . If the payer received prior to the taxable transaction fee , from which he incurred the obligation to pay tax , determined during the taxable event the tax base pursuant to § 36

Rent selected immovables

(1 ) letting immovable selected for the purposes of exemption from taxes means letting immovable except

a) short-term lease of real property

b ) letting of premises and sites for parking vehicles;

c ) the hire of safes ,

d ) lease of machinery or other fixed equipment .

( 2 ) The short-term lease of immovable selected for the purposes of paragraph 1, point . a) means a lease of immovable property, except land on which the building is set in the ground a solid foundation engineering or network , or even hiring internal movable equipment or supply of gas , electricity, heat , or cold water , which lasts continuously for more than 48 hours.

( 3 ) The payer may decide to lease for the selected immovable other taxpayers for the purpose of carrying out their economic activities tax applies .

(1) education and training for the purposes of this Act

a) Training and educational activities offered in kindergartens, primary schools, secondary schools, conservatories, higher vocational schools, basic schools of art and language schools authorized to organize state language examinations, which are registered in the school register 42), as well as educational and training activities in a practical education or practical training carried out in workplaces natural or legal persons who are authorized to activities associated with the field of education and agreements with the schools on the content and scope of practical training or work experience and the conditions for the holding of 43),
b) the educational services provided in schools which are registered in the school register 42) and which complement or support education in the schools referred to in subparagraph a) or are directly linked; further ensure institutional or protective education or preventative educational care 44),
c) the educational activities offered at universities 44a)

1) in an accredited bachelor’s, master’s and doctoral degree programs,

2) in lifelong learning programs, within the framework of accredited bachelor’s, master’s and doctoral degree programs;

3) in lifelong learning programs undertaken under special regulations 44b)

4) in lifelong learning programs undertaken as University of the Third Age

d) an operation for the purpose of retraining provided to persons who have been accredited for re-training under special legislation 44c), and those engaged in re-training to acquire qualification requirements according to state standards or to a vocational qualification for work 44 g), which have accredited training programs
e) Training and educational activities within the compulsory school attendance of pupils at schools in the Czech Republic and not included in the school register in which the Minister of Education, Youth and Sports allowed the compulsory school attendance 44d)
f) language training provided by individuals and legal entities operating in the field of language education recognized by the Ministry of Education, Youth and Sport 44e), and language education provided by persons working in the field of language education in preparatory courses for the execution of standardized language tests recognized by the Ministry of Education, Youth and Sports 44f )
g) pedagogical, educational and leisure activities provided to children and youth funded organizations and NGOs, children and youth.

(2) EXEMPTION supply of goods or services made in the education of a person referred to in paragraph 1

Health services and delivery of health goods

(1) Health Services for the purposes of this Act, a health service under the law regulating the health services provided by a health service specified in the authorization for the provision of health services, in the case of therapeutic activity with the purpose or protecting human health and the service is closely related.

(2) The delivery of health goods for the purposes of this Act, a delivery

a) human blood and its components, human organs, tissues and breast milk, or
b) dental products that are medical devices under the law regulating medical devices, dental laboratories and repair of such products.

(3) The delivery of health goods for the purposes of this Act shall not supply or sell

a) drugs
b) foods for particular nutritional uses, or
c) medical devices to medical prescription and without prescription.

(4) is exempt from tax health insurance under the Public Health Insurance 46).

Social Assistance

Social assistance for the purposes of this Act, a social service under a special legal regulation 47). Social services are exempt if they are provided under a special legal regulation 47a).

The operation of lotteries and other similar games

Operation of lotteries and other similar games for the purposes of this Act shall mean the operation of lotteries and other similar games, 48) except for services related to their operation for the operator provided by others.

Other exempt transactions without

of deduction

Since taxes are also exempt the following transactions:

a) the provision of services as consideration for its own membership fee, members of political parties and movements , churches and religious communities , associations , including trade unions , professional associations or other legal entities that were not founded or established for the purpose of business if this exemption does not distort competition , is exempt from tax also supplies these persons in connection with the service
b) provision of services and goods closely related to the protection and upbringing of children and youth bodies of social and legal protection of children and other bodies or persons who shall ensure the implementation of socio-legal protection under a special legal regulation 48a),
c) provision of staff by religious or similar organizations to the activities referred to in point b) and § 57 to 59, with regard to spiritual care
d) the provision of services closely linked to sport or physical education legal entities that have not been established for business purposes, persons engaged in sport or physical activity,
e) provision of cultural services and goods closely linked thereto county, municipality, legal person established by law, a legal entity established by the Ministry of Culture or a legal entity that was established for the purpose of business,
f) the provision of services and goods, persons whose activities are exempt pursuant to points a) b) c) d) e) and § 57, 58 and 59, provided that it is only a supply of goods or services at occasional events organized for the sole purpose of obtaining funds for activities for which such person is incorporated or, if this exemption does not distort competition
g) the provision of services provided by independent groups of persons, which is a legal person, its members, who carry out only exempt transactions without the right to deduct or performance, in the implementation are not taxable, if such services are necessary for the implementation of their performance, and if payment for services rendered to the cost of their provision to the shares of the members of the service provided, this does not undermine the liberation competition.

Delivery of goods that were used for the performance of exempt

exemption without the right to deduct, and goods which

taxpayer is not entitled to deduct

(1) transactions that are exempt is the supply of goods for which the acquisition or change in purpose, the payer can not claim the deduction, because it is used to carry supplies exempt from tax.

(2) by performing exempt the supply of goods on the acquisition or use of taxpayer not entitled to a deduction under § 72 paragraph 4

Part 9

Exemption with deductibility of VAT

Transactions exempted with a right of deduction

(1) Since the tax deductibility of VAT on those exempt are exempt supplies under the conditions stipulated in § 64-71f:

a) the supply of goods to another Member State (§ 64),
b) the acquisition of goods from another Member State (§ 65),
c) export of goods (§ 66),
d) providing services to a third country (§ 67),
e) exemption in special cases (§ 68),
f) the transport and services directly related to the import and export of goods (§ 69);
g) the transport of persons (§ 70),
h) the importation of goods (§ 71),
i) the importation of goods in personal luggage of a passenger or crew and passengers of fuel (§ 71a to 71f).

(2) For transactions which are exempt, with deductibility of taxes, will be obliged to admit execution of the transaction, the date of its execution, unless the law provides otherwise. Transactions exempted with a right to deduct tax payer is obliged to provide to the tax return for the taxable period in which the obligation to admit such a performance. In determining the value of transactions exempt under paragraph 1 shall proceed according to § 36 When correcting the value of transactions exempt under paragraph 1 shall proceed in accordance with § 42 and 43

Exemption for delivery of goods to another Member State

(1) Delivery of goods to another Member State is liable to a person registered for VAT in another Member State, which are dispatched or transported from inland payer or customer, or authorized third party is exempt, with deductibility of taxes, except for delivery person for the acquisition of goods in another Member State are not subject to tax.

(2) Delivery of new means of transport to another Member State is liable to a person in another Member State, which is dispatched or transported from inland payer or a person who purchases a new vehicle, or authorized third party is exempt from qualifying for tax deduction.

( 3 ) the supply of goods subject to excise tax in another Member State is liable to a taxable person who is not a person registered for VAT in another Member State or a legal person who is not a person registered for VAT in another Member State which is dispatched or transported from inland payer or by the customer or authorized third party is an exemption with deductibility of VAT , if dispatch or transport of goods is carried out according to the law regulating the excise duty and the obligation to pay excise duty arises acquiring the goods in the Member State in which dispatch or transport goods.

(4) Transfer of assets from domestic taxpayer to another Member State for the purposes of its business pursuant to § 13 paragraph 6 is exempt, with deductibility of tax if taxpayer proves that the goods were transferred to another Member State and be subject to tax at acquisition of goods in that Member State.

(5) Delivery of goods to another Member State to present a written statement of the maker or authorized third party that the goods were transported to another Member State, or other evidence.

Exemption for the acquisition of goods from another Member State

Acquisition of goods from another Member State is exempt with a right to deduct if

a) the supply of such goods payer in this country would be exempted from tax
b) the importation of such goods would be exempt from tax or
c) the purchaser is entitled to a refund of the input tax according to § 82a to 83, with the exception of the right to refund a pro rata basis.

Exemptions on exportation of goods

(1 ) Exports of goods for the purposes of this Act means the goods from the territory of the European Union on the territory of a third country if the goods were placed under the customs regime of export , outward processing or external transit or have been placed under a customs -approved treatment re-export of goods from the customs the European Community 48b ) . For export of goods for the purposes of this Act, be deemed to include location or delivery of goods in a free zone or free warehouse within the country.

(2) Exemption from tax on export goods to a third country is the supply of goods by the payer, which are dispatched or transported from home to a third country

a) the seller or his authorized person, or
b) the purchaser or his authorized person, if the buyer is not at home office or place of residence or business, with the exception of goods transported by the purchaser for the equipping, fueling and provisioning of pleasure boats or aircraft or any other means of transport for private use.

(3) exemption with deductibility of VAT is also the location or delivery of goods into a free zone or free warehouse in the country.

(4 ) the supply of goods to a third country for the day of performance is considered day the goods leave the territory of the European Union confirmed by the office . Delivery of goods to a third country where the payer is required to show proof of tax according to § 33a point . a) .

(5) The day of placement or delivery of goods in a free zone or free warehouse shall be the date confirmed by the office for a decision on the location of goods in a free zone or free warehouse within the country. Location or delivery of goods in a free zone or free warehouse payer is required to show proof of tax according to § 33a point. b).

(6 ) In the event that the goods from the territory of the European Union is not endorsed by the customs office on the invoice , the payer can prove the goods have other evidence.

Exemption at time of service to a third country

(1) Provision of services to a third country to a person who has no home or permanent residence, the place of supply in the country, is exempt with a right to deduct.

(2) Service under paragraph 1 shall work on movable property that is acquired or imported for the purpose of undergoing such work within the country and subsequently shipped or transported to a third country party to provide these services, or a person for whom the services are rendered or authorized third party.

The exemption in special cases

(1) Since the tax deductibility of the VAT is exempt supply of goods for supply vessels

a) used for navigation on the high seas and carrying passengers for reward or used for commercial, industrial or fishing activities,
b) used to provide rescue or assistance at sea, or for inshore fishing, with the exception of delivery of supplies carried on board vessels used for inshore fishing
c) war, leaving the domestic and bound for foreign ports and anchorages.

(2) Since the tax deductibility of the tax is exempt

a) the supply, modification, repair, maintenance or rental of naval ships, including the lease of naval vessels with crew referred to in paragraph 1 letter. a) and b)
b) the supply, hiring, repair or maintenance of equipment including fishing equipment, which is on these ships or used.

(3) The tax deductibility of the tax is exempt

a) the supply, modification, repair, maintenance or rental of aircraft, including the lease of aircraft with crew, which are used by airlines operating in particular the transport of persons and goods between Member States and between Member States and third countries
b) the supply, hiring, repair or maintenance of equipment that is installed in such aircraft or used.

(4) from the tax are entitled to deduct the exempted supply of goods for supply of aircraft referred to in paragraph 3

(5) Since the tax deductibility of VAT is exempt supply of services, except for services listed in paragraph 2, which is directly related to sea-going vessels referred to in paragraph 2, or directly related to the cargo.

(6 ) The exemption with deductibility of VAT is exempt supply of services , other than services described in paragraph 3, which is directly related to aircraft referred to in paragraph 3, or directly related to the cargo . For a service that is directly related to the aircraft, not the accommodation of passengers due to flight delays , rent lounge and office space at the airport check-in passengers , cargo and mail handling .

(7) The body of the European Union for the purposes of this Act shall mean those entities listed in the relevant provisions of the European Union 75):

a) The European Union
b) the European Atomic Energy Community,
c) The European Central Bank,
d) The European Investment Bank,
e) the entity established by the European Union.

(8) Since the tax deductibility of VAT is exempt supply of goods or services of a diplomatic mission 56), the consular office 57), special mission, prosecutor international organizations and their members and officials, within the limits and under the conditions provided for in international treaties founding these missions, authorities or organizations in the agreements by headquarters or other legislation. Exemption with deductibility of VAT is exempt goods or services to official bodies of the European Union based in another Member State, within the limits and under the conditions specified in the protocol, the agreements for its implementation or the headquarters agreements on the location of these entities, if This does not distort competition. The exemption applies only if the payer effecting the delivery or provision establishes entitlement to the exemption of delivery or certificate of exemption validated by the competent authority of the Member State in whose territory the seat of these missions, authorities, organizations or entities. The extent and conditions under which the diplomatic mission, consular post, special missions, offices of international organizations, their members or officials or bodies of the European Union authorized the payer acquire goods or services without payment of duty shall be governed by the principle of reciprocity, and where the principle of reciprocity not applicable, the extent and conditions set out in § 80

(9) The diplomatic mission, consular post, special missions, offices of international organizations or bodies of the European Union based in the Czech Republic and their members or officials, if they are persons enjoying privileges and immunities under § 80 are obliged to request a person registered for VAT in another Member State in which that person provides goods or services which are exempt from tax, to ask for confirmation of the tax certificate of exemption, within the limits and under the conditions provided for in international treaties founding the missions, authorities or organizations in agreements by headquarters, other legislation or the Protocol and the agreements for its implementation, if not distorted. Diplomatic mission, consular post, special missions, offices of international organizations, their members or officials or bodies of the European Union are entitled to a person registered for VAT in another Member State acquire goods or services which are exempt from tax only to the extent specified in the principle of reciprocity if the principle of reciprocity can not be applied to the extent provided in § 80 To determine this range also includes a tax amount returned under § 80

(10) from the tax are entitled to deduct the exempted supply of goods or services

a), made in the country, are intended for use by the armed forces of other Member States, NATO or the civilian staff accompanying them or for supplying their messes or canteens when such forces take part in the common defense effort

b) in another Member State for the armed forces of any Member State which is a Member State and the North Atlantic Treaty which is not the destination, which are intended for use by armed forces or the civilian staff accompanying them or for supplying their messes or canteens when such forces take part in common defense effort.

(11) From the tax deductibility of the VAT is exempt supplies of gold to central banks of other countries.

(12 ) The exemption with deductibility of VAT is exempt supplies , humanitarian and charitable organizations , which is part of their humanitarian , charitable or teaching activities outside the European Union sent or transported to a third country.

(13 ) The exemption with deductibility of VAT is exempt supply of services by acting for and on behalf of another person , which consists of the provision of an exempt transaction pursuant to § 66-69 , except paragraph 14, or a transaction carried out in a third country .

(14) From the tax deductibility of the tax is exempt transport of goods between Member States as regards the transportation or shipment of goods to the islands comprising the autonomous region of Azores and Madeira, from the islands or between islands.

(15) from the tax are entitled to deduct the exempted supply of goods into a free warehouse or free zone, the provision of services relating to goods placed in a free warehouse or free zone.

Exemption of transportation and services directly linked to imports

and exports of goods

( 1) Transportation of goods for export, the domestic exempt with a right to deduct. Directly linked to imports , including the transport of goods for imports , which is required the person to whom a duty to pay tax according to § 23, to include in the tax base pursuant to § 38 are domestic exemption with deductibility of VAT .

(2) The transport of goods bound for import of goods according to § 12 paragraph 2 and shall not export goods movement from the place in this country into a free warehouse or free zone and vice versa, and between two free warehouses or free zones.

(3) Services that are directly linked to the importation of goods according to § 12 paragraph 2 and exports of goods are exempt, with deductibility of taxes, except for services listed in § 51, unless the law provides otherwise.

(4) The exemption in the implementation of transport for imports and exports of goods is the payer who transport import and export of goods is made is obliged to submit tax ticket validated border customs office of a Member State which is the state in the input or output of goods imported by the state in exports of goods, or other evidence. Ticket means a document that is used for transport, which is the carriage of goods for import and export takes place. Payer who makes transportation import and export of goods on the basis of commitment to the assignment of other persons is required to prove entitlement to an exemption ticket contract of carriage or other evidence.

(5) The exemption from tax on services in accordance with paragraph 3 is the taxpayer who carries out these services, must submit proof of tax payment, or other documents showing that the conditions for exemption.

Exemption of passenger transport

Transport of passengers and their baggage between Member States and between Member States and third countries, including those directly related to such carriage is in the home is exempt, with deductibility of taxes. For services directly related to the transport of passengers shall include the following services to ensure passenger transport on behalf of another person, selling tickets, issuing documents, creation of reserves and its amendment and replacement tickets. This carriage is exempt, even if performed by persons who are registered for VAT in another Member State or a foreign taxable person. Roundtrip transportation is considered a separate transport.

Exemptions on importation

(1) shall be exempt on the import of goods if such goods and taxpayer in the country was in any case exempt.

(2) shall be exempt on the import of goods, if imported goods eligible for relief under the directly applicable regulation of the European Union 49) if it is:

a) goods imported in commercial consignments, if the import of coffee or tea, are covered by the exemption from tax on the amount of the

1) 500 g coffee or 200 g of coffee extract and essences,

2) 100 g tea or 40 g of tea extract and essence,

b) personal property of individuals,

1) that migrate from abroad into the country,

2) imported on the occasion of marriage,

3) acquired by inheritance,

c ) equipment , educational materials and equipment occupied households pupils or students

d ) transfer of business assets and other equipment when moving the business establishment ,

e) medicinal substances, medicines, laboratory animals, biological or chemical substances

1) laboratory animals and biological or chemical substances intended for research

2) the active substances of human origin, and reagents for determining blood groups and tissue

3) a marker for quality control of products

4) pharmaceutical products used at international sporting events

f) goods for charitable or philanthropic organizations,

1) goods imported for general purposes, the basic necessities of life only acquired free of charge,

2) acquired goods imported free of charge for disabled persons for the purpose of education, employment and social development,

3) goods imported for the benefit of disaster victims,

g) imports in international relations,

1) honorary distinctions and prizes,

2) gifts received in international relations,

3) goods intended for the use of a head of state,

h) goods imported for trade promotion activities,

1) samples of negligible value,

2) stationery and promotional material

3) goods used or consumed at a trade fair or similar event,

i) goods imported for examination, analysis or tests
j) various imports, and

1) shipments for the bodies responsible in matters of copyright or industrial or commercial property

2) tourist publicity material

3) various documents and goods

4) the material to consolidate and protect goods in transit,

5) litter, fodder and fodder for animals during their transport,

6) Fuel and lubricants present in land motor vehicles and special containers

7) goods intended for the construction, upkeep or ornamentation of cemeteries or memorials to war victims,

8) coffins, urns and funeral ornaments.

(3) The tax is also exempt imports

a) goods whose aggregate value does not exceed 22 EUR, excluding alcoholic beverages, perfumes, toilet water, tobacco and tobacco products

b ) thoroughbred horses more than six months old , born in a third country or third territory of an animal that has been in the European Union covered and then exported temporarily to give birth ,

c) collection of art objects and educational, scientific or cultural nature, not intended for sale and importing museums and galleries, imported free of charge, or when imported under consideration and are supplied by a taxable person,
d) official publications issued by public authorities of exporting country or territory, international organizations, public authorities and public bodies established in the country or territory of export and printed matter distributed on the occasion of elections to the European Parliament or on the occasion of national elections in the country of origin printed matter, foreign political organizations officially recognized in Member States where those publications and printed subject to tax in the country or territory and have not benefited from export refunds on exports,
e) returnable packaging without consideration or for consideration
f) the catch to the port that has not been processed or which have been preserved for sale, but has not yet been delivered, if it was made by a person employed in marine fisheries, or
g) of gas through transmission or distribution system or subjected to a vessel carrying the gas to natural gas pipeline or mining, electricity, heat or cold by heat or refrigeration networks.

(4) The tax is also exempt imports of goods

a) to persons enjoying diplomatic privileges and immunities to the extent arising from international treaties that are part of the Czech legal order, if the goods eligible for relief,
b) the implementation bodies of the European Union, within the limits and conditions laid down in the Protocol and its implementation agreements or agreements in the location of these entities, if not distorted,
c) carried out by international organizations other than those referred to in b), which is an international organization recognized authorities of the host Member State, or carried out by members of such organizations within the limits and conditions laid down by international conventions establishing the organizations or agreements on the location of their headquarters, or

d ) the armed forces of states which are members of the North Atlantic Treaty , other than the Czech Republic, which is intended for the use of those forces or the civilian staff accompanying them or for supplying their messes or canteens when such forces take part in the common defense effort.

(5) For returned goods is entitled to a tax exemption only to the person who exported the goods if the goods were eligible for relief.

(6) shall be exempt on the import of gold by the Czech National Bank.

Exemptions on importation of goods in personal luggage

passenger or crew and fuel imports

passenger weight

71a – § 71f

(1) Since the tax is exempt occasional domestic imports of goods in travelers’ personal luggage, provided that such goods are intended for personal use passengers to use members of his family or as a gift from nature or quantity of goods can not be assumed to be imported for commercial purposes ( hereinafter referred to as “import goods passenger”), and if the conditions referred to in § 71b § 71d and 71f.

(2) personal baggage for the purposes of this Act means luggage which the passenger presented upon arrival at the office, and luggage to the customs authority by later if it proves that it was registered as accompanying baggage at the time of his departure for the company, which provided its transport.

( 3 ) For goods imported by travelers not to import goods for which the passenger proves that it has been acquired within the European Union , and which was in any Member State of refund tax or excise tax.

(1) Imports of goods to passengers in the domestic tax-free goods to the value corresponding to the amount of 430 EUR per person.

(2) goods imported by travelers in recreational or sport flying 49c) is in the country exempt goods to the value corresponding to the amount of EUR 300 per person.

(3) The importation of goods to passengers under the age of fifteen years, the amount referred to in paragraphs 1 and 2 is reduced to EUR 200 per person.

(4) The total value of goods exempted under paragraphs 1 to 3 can not be accounted for only part of the value of any imported goods.

(5) The total value of goods exempted under paragraphs 1 to 3 does not include the value

a) the goods specified in § 71c, 71d and 71f,
b) goods that are temporarily imported into the country passengers,
c) goods imported back after temporary export passengers
d) medicines necessary for the personal use of the passenger.

(6) To convert the value of goods to the Czech currency is the exchange rate applicable on the first working day of October in the year preceding the introduction of products published in the Official Journal of the European Union. Thus the value of goods converted to Czech crowns rounded to hundreds.

(1) Imports of goods to passengers in the event that the imports of tobacco products in this country is exempt from tax up to the extent

a) 200 cigarettes,
b) 100 cigars weighing more than 3 grams,
c) 50 cigars weighing more than 3 grams more or
d) 250 grams of smoking tobacco.

(2) For purposes of the exemption amount is each individual product types listed in paragraph 1 100% of the total amount that may be exempted from tax. The exemption can be applied to any combination of these products, if the sum of the percentages utilized for imports does not exceed 100%.

(3) The exemption provided for in paragraphs 1 and 2 shall not apply to goods imported by passengers under the age of seventeen years.

(1) Imports of goods to passengers in the event that the imports of alcohol and alcoholic beverages other than still wine and beer at home is exempt up to the extent

a) 1 liter of alcoholic beverages, an actual alcohol content exceeding 22% vol, or undenatured alcohol with alcohol content of 80% vol or
b) 2 liters of alcoholic beverages, an actual alcoholic strength not exceeding 22% vol.

(3) When imports of still wine and beer at home is exempt goods imported by travelers in quantities not exceeding 4 liters of still wine per person and 16 liters of beer per person.

(4) The exemption provided for in paragraphs 1 to 3 shall not apply to goods imported by passengers under the age of seventeen years.

(1) Imports of goods in the course of the work crew that is used to transport between third countries and the domestic, import of goods or crew member in the recreational or sport flying domestically is exempt goods to the value corresponding to the amount of 300 EUR per person.

(2) The provisions of § 71a to 71d for imports crew member referred to in paragraph 1 shall apply mutatis mutandis.

From tax exemption on imports of domestic fuel in the standard tank of a motor vehicle and fuel import a maximum of 10 liters in a portable tank in a motor vehicle for transportation.

71 g

Exemptions on importation of goods which are transported

from a third country, and the dispatch or transport of goods

in another Member State and the supply of goods to another

Member State is exempt

(1 ) shall be exempt importation of goods which give rise to an obligation to pay tax in the country where the goods are dispatched or transported from a third country , and the dispatch or transport of goods in another Member State and the delivery of the goods to another Member State shall be exempt from tax under § 64

(2) However, as the supply of goods to another Member State pursuant to § 64 paragraph 1 or on the transfer of assets pursuant to § 64 paragraph 4, the importation of goods exempt from tax if the taxpayer at the time of release for free circulation the customs Office

a) its tax identification number,
b) tax identification number of the person registered for VAT in another Member State in which the goods are dispatched or transported, or their tax identification number allocated for the purpose of value added tax in another Member State, which are included in the written decision of the customs office of entry free circulation, and
c) the evidence that the imported goods are intended for immediate dispatch or transport to another Member State.

(3) the debtor is obliged to provide free imports from tax under paragraph 1 of the tax return for the taxable period in which the goods were placed under that procedure.

(4 ) If the conditions referred to in paragraph 1, a taxpayer liable to taxation under § 23rd

Part 10

Deduction

The right to deduct

(1) A taxpayer is entitled to deduct input tax on taxable transactions accepted that as part of their economic activities used for the purpose of making

a) taxable supplies supply of goods or services the place of supply in the country,
b) transactions which are exempt, with deductibility of taxes to the place of performance at home
c) compliance with the place of performance outside the country, should be entitled to deduct the tax if it took place with the place of performance at home
d) transactions referred to in § 54 paragraph 1 point. a) to j), l) to u) y) and § 55 of the place of performance in a third country, or where such transactions are directly linked to the export of goods or
e) the transactions referred to in § 13 paragraph 8. a), b), d) and e) and § 14 paragraph 5

(2) input taxes received in taxable supply means a tax applied under this Act

a) goods which the payer or to be delivered or service which has been or is to be provided ,
b) the goods payer acquired from another Member State or imported from a third country, or
c) where performance under § 13, paragraph 4. b).

(3) The right to deduct tax payer, there is the time when the facts constituting the tax obligation to admit.

(4) Taxpayer not entitled to a deduction for received taxable supply used for the representation, which can not be under a special legal regulation 53) be recognized as expenses incurred to generate, assure and maintain income, except to fulfill according to § 13 paragraph 8. c).

(5) The payer is entitled to deduct the full amount received for taxable supplies that will be used solely for the implementation of the transactions referred to in paragraph 1

(6) apply if the taxpayer received taxable transaction for purposes which confer the right to deduct, and for other purposes, is entitled to the deduction only in part attributable to the use of entitled to deduct tax (hereinafter referred to as “deduction in a partial amount “), unless the law provides otherwise. The appropriate amount of partial deduction in the amount determined in accordance with § 75 or 76th

Conditions for claiming deduction

(1) To exercise the right to deduct tax payer is obliged to fulfill the following conditions:

a) the deduction applied to him by another taxpayer, a tax document
b) the deduction it when the payer providing taxable supply by a taxable person not established in this country or any other payer or the payer it when acquiring goods from another Member State, the tax return and a tax receipt, if the taxpayer has no tax document be entitled to prove otherwise,
c) the deduction of tax on imported goods, if the taxpayer is obliged to admit this tax according to § 23 paragraph 3 to 5, the tax return and a tax receipt,
d) the deduction of tax on imported goods, unless the payer shall proceed according to § 23 paragraph 3 to 5, to pay assessed taxes and a tax receipt, or
e) the tax deduction, the payer applied for compensation as per § 13, paragraph 4. b) the tax return and a tax receipt, if the taxpayer has no tax receipt can claim to prove otherwise.

(2) A taxpayer is entitled to the first deduction for the taxable period in which the conditions referred to in paragraph 1

(3) The right to deduct can not be applied after the deadline, which is three years. The deadline for claiming a deduction begins on the first day of the month following the tax period in which the right to deduct arose. After this period, the taxpayer may claim the tax deduction for received taxable supply if

a) he was obliged to admit that duty, or
b) the taxable transaction is used for the purpose of according to § 13, paragraph 4. b).

(4) taxpayer who has received the taxable supply is entitled to deduct part of it is entitled to the deduction of such benefits by the last tax period of the calendar year in which a taxable period of the right could be possible. The deadline for claiming deduction under paragraph 3 is not affected.

(5) the absence of proof to establish entitlement to deduct all the prescribed requirements of a tax document is entitled to prove otherwise.

(6) exceeds the amount of tax shown on the invoice received the amount of tax to be applied under this Act, taxpayers are entitled to the deduction only in the amount corresponding to the tax to be applied under this Act. If the amount of tax shown on the invoice received less than to be exercised under this Act, the payer is entitled to claim deduction only in the amount equal to the tax shown on the invoice.

(7 ) For taxpayers who carry out taxable transactions as a company , claiming to deduct tax on taxable supplies received to the designated partner of the company , which keeps records for the purposes of value added tax for the company. Companions , who are taxpayers may claim the deduction for taxable supplies received for the operations of the Company individually when carrying out taxable transactions , which adopted this taxable apply , and if the taxable transactions include in their tax returns. If the application is entitled to deduct the partners of the company , must be exercised by shareholders output tax in relation to a specified shareholder of the company , which admits the output tax for the activities of the entire company.

Adjustment of deductions

(1) If a correction of the tax base and tax amount under § 42, which results in the claimed deduction, the taxpayer, for which the performance took place, is obliged to correct deduction. The correction made for the tax billing period in which they learned about the circumstances constituting a cause of the obligation to execute it. The correction of deduction of tax payer’s demonstrated appeal document or other document related to the repair or otherwise.

(2) If a correction of the tax base and tax amount under § 42, which has resulted in an increase in claimed deductions, the taxpayer, for which the performance took place, is entitled to correct deduction. The correction is the taxpayer entitled to appeal based on the received first invoice for the taxable period in which they have been corrected the tax base and tax amount, and within 3 years from the end of the taxable period to which the correction relates.

(3) In the event of taxable transactions for which the tax base pursuant to § 37a is negative, the procedure under paragraph 1 by analogy.

Method of calculating the deduction pro rata

(1) shall apply if the taxpayer received taxable supply both in their economic activities, and for purposes unrelated to them, is entitled to deduction only in proportion to the scale used for his business.

(2) In case of a received taxable supply intended for carrying out their economic activities which are also partly used taxpayer for purposes unrelated to them, the taxpayer may elect to exercise the right to deduct in full. Part received taxable supply, which it applies for purposes unrelated to their economic activities are then considered to be supplies of goods according to § 13, paragraph 4. a) or providing the service according to § 14 paragraph 3 point. a). The procedure under this paragraph shall not apply in the case of fixed assets.

(3) The appropriate amount of deduction pro rata calculated as the product of input tax for received transactions in respect of which the taxpayer is entitled to deduct in equal proportions, share and use that service for the economic activities of the taxpayer (hereinafter referred to as “relative ratio” ). The relative ratio is calculated as a percentage rounded to the nearest whole percentage up.

(4) If at the time of application to determine the amount of deduction coefficient proportional share of the actual use by the taxpayer a reasonable estimate. After the end of the calendar year in which the chargeable event taxpayer was entitled to the deduction and asserted this claim, the taxpayer shall take into account the coefficient values of the relative proportion of actual use of the taxable supply for their economic activities during the year. Deviates to the relative coefficient calculated according to actual use of the proportional coefficient determined by an estimated more than 10 percentage points, the amount of deductions claimed for the service. If the calculated amount of the correction is positive, the taxpayer entitled to deduct the amount claimed for repair if it is negative, the payer must deduct the amount claimed for repair. The correction indicated in the payer’s tax return for the last tax period of the calendar year in which there was a taxable supply to which the correction relates.

The method of calculating entitlement to a deduction in the amount of the reduced

(1) shall apply if the taxpayer received taxable transactions within their economic activities, both for transactions eligible for the deduction provided for in § 72 paragraph 1, and for exempt transactions without right to deduct the place of performance at home and outside the country , except for transactions described in § 72 paragraph 1 point. d) is entitled to deduct only the amount corresponding to the reduced scope for the use of performance with the right to deduct.

(2) the amount of deductions in a shortened amount is calculated as the product of the input tax for received taxable transactions for which the taxpayer is entitled to deduct in the shortened amount and rate. If overlapping entitlement to deduct in the shortened amount under this provision and the right to deduct a pro rata basis according to § 75, is used to calculate the deductible in the shortened amount instead of the amount of input tax deduction pro rata to the procedure laid down under § 75th

(3) The coefficient referred to in paragraph 2, first sentence is calculated as a percentage, in which

a) the numerator is the sum of amounts of tax bases or the performance values of transactions involved taxpayer entitled to a deduction referred to in § 72 paragraph 1,
b) the denominator is the total value of the numerator and the sum of the performance realized by the payer of exempt transactions without right of deduction.

The sum total of tax bases or payer performance values of transactions are also included consideration received, if received payment from the payer was liable to taxation or the transactions. The calculated coefficient to the nearest whole percentage up.

(4) The calculation of the coefficient is not included

a) the sale of fixed assets, if the taxpayer used the property for their economic activities,

b ) the provision of financial services , the supply of immovable property for rent and immovable , and only if they are complementary activities undertaken by the payer occasionally ,

c) compliance according to § 13, paragraph 4. b).

(5) If the value in the denominator of the share calculated in accordance with paragraph 3, a positive number and value in the numerator is zero or negative number, the coefficient of 0%. If the value in the denominator of this ratio is zero or negative number and value in the numerator is zero or a positive number, the weighting of 100%. If the rate calculated under paragraph 3 is equal to or greater than 95% shall be considered equal to 100%.

(6) For the calculation of entitlement to deduct in the reduced amount of tax periods in the current calendar year taxpayer, the rate calculated from data for the taxable year preceding the calendar year to the settlement deduction. If the calculation of the coefficient of performance for the previous calendar year do not exist, the amount of the rate payer a reasonable estimate.

(7) After the end of the current calendar year taxpayer shall deduct the settlement in the reduced amount for any taxable period of the year (“the settled period”). Settlement is calculated as the difference between the total claim for deduction in the amount calculated from the reduced data for the period and the total settled claims made to deduct the reduced amount in each tax period included in the settlement. To calculate the total entitlement to deduct in the reduced amount for the taxpayer settled a coefficient calculated from data on transactions carried out over the entire period of settled (the “settlement rate”). Settlement of tax deduction to the payer’s state tax return for the last taxable period vypořádávaného period.

(8) For the settlement of tax deduction at the reduced amount of the cancellation of registration shall apply mutatis mutandis to paragraph 7, with the settled period from 1 January of the calendar year in which the registration was canceled, the date of deregistration.

(9) If after the settlement of tax deduction for repair of transactions for some of the tax year has inheritance, the amount of tax deductibility in the reduced amount shall be allocated to new settlement coefficient calculated from the data for the entire period of settled reflecting all corrections.

(10) If the taxpayer a deduction of payment provided prior to the acquisition of fixed assets for which he is entitled to deduct the amount of the cross-cut, in a different year than that in which the acquisition of those assets after deductible may apply, involves entitlement to the settlement amount of deduction under paragraph 7 for the year in which after the acquisition of such property is entitled to the right to deduct applicable, also the difference in the amount of the claim of deduction resulting from a possible settlement of the difference between the values of the coefficients for the respective years. Similarly, the taxpayer also apply in the case of applying deduction for each of the consideration received, which became part of the acquired fixed assets.

Compensation deduction

(1) Initial deduction for assets prior to its use, except for fixed assets, subject to compensation, if within the period for claiming deduction under § 73 paragraph 3 taxpayer uses the property as part of their economic activities for other purposes, than that into account when applying the initial deduction.

(2) Use for any other purpose refers to situations where the taxpayer has exercised in the original deduction

a) the full amount and then use the property for the purposes for which they are entitled to deduct in the reduced amount or the deductible does not possess or
b) the reduced amount and then use the property for the purposes for which the right of deduction is not, or for the purposes for which they are entitled to deduct in full.

( 3) The original deduction exercised on buildings and units that are not fixed assets, subject to settlement even after the expiry of the period referred to in § 73 paragraph 3 , subject to the other conditions referred to in paragraph 1

(4) The amount of compensation deduction is calculated as the difference between the amount of tax deduction at the time of use of the property and the amount of the original claimed deduction. If the calculated amount of compensation deduction is positive, the payer may compensate for this, if negative, the payer is obliged to make compensation.

(5) Compensation shall deduct tax payer in the tax return for the taxable period in which the assets were used was a commercial in which it occurred and the facts constituting the obligation or option to make this adjustment.

Adjustment of deductions

(1) Initial deduction for fixed assets acquired is subject to adjustment, if any of the calendar years following the year in which the initial deduction was applied, there is a change in the scope of use of property for purposes which confer the right to deduct. The same procedure when billing for acquisition of fixed assets deductible not because the property was originally intended for use in economic activities for billing purposes that shall not be eligible to deduct.

(2) Changes in scope of application of fixed assets are assessed separately for each calendar year within the period for adjustment of deductions, in comparison to those before application of the payer’s account of the initial deduction or the acquisition of this property if the right to deduct not.

( 3 ) The time limit for deduction of tax is 5 years and commences the calendar year in which the fixed assets acquired. In the case of buildings, units and their technical evaluation 73) and in the case of land , the period for adjustment of deductions extended to 10 years.

(4) changing the scope of use of tangible property for purposes which confer the right to deduct, refers to cases where the payer

a) the original deduction applied in full and then use the property for the purposes for which they are entitled to deduct in the amount or partial right of deduction does not have
b) apply the deduction in the original part of the property and then apply for the purposes for which the deductible has not, or for the purposes for which they are entitled to deduct the full amount
c) not entitled to deduct the property and subsequently used for the purposes for which they are entitled to deduct the full amount or partial amount, or
d) apply the deduction in the initial part of producing a difference between the relative rates or settlement rates.

(5) For the purpose of adjusting the tax deduction to the technical assessment of 73) treated as a separate fixed assets.

(6) Modification of the payer’s state tax deduction in the tax return for the last tax period of the calendar year in which the events or the possibility of establishing an obligation to make this adjustment.

( 1) The amount of the adjustment of deductions for the calendar year is calculated at one-fifth or one-tenth in the case of buildings , units and their technical assessment of 73) and in the case of land , the product

a) the amount of input tax on the property and
b) the difference between the pointer right to deduct the calendar year in which the adjustment shall be made net of tax and an indicator for the right to deduct

1) to the calendar year in which the original deduction, or

2) to the calendar year in which the property was acquired, if the payer has the right to deduct had.

(2) An indicator of the right of deduction is

a) 0%, unless the taxpayer is entitled to deduct
b) 100% if the taxpayer is entitled to deduct the full amount, or
c) the relative rate coefficient or settlement, if the taxpayer entitled to deduct only a partial amount or the product of two factors, if there is an overlapping of the right to deduct pro rata according to § 75 and the right to deduct the amount according to the reduced § 76th

(3) Adjustment of deduction shall be made only if the difference between indicators of the right of deduction is greater than 10 percentage points. If the calculated amount of the adjustment is positive deduction, taxpayers are entitled to treatment if it is negative, the payer is obliged to make arrangements.

(4) In calculating the amount of the adjustment of deductions for fixed assets acquired by the payer as a taxable person before the date of registration, a similar procedure provided for in paragraph 1 except that instead of the indicators of the right to deduct the calendar year in which the original deduction exercised, or no assets were acquired, shall indicator of the right to deduct the calendar year in which the registration.

(5) If the taxpayer uses the property for the purpose of changing according to § 78 paragraph 4 point. a) to c) only part of the calendar year, this fact is taken into account in the amount of adjustment deduction calculated under paragraph 1 or 4

(1) to adjust the tax deduction for long-term assets developed internally shall apply mutatis mutandis the provisions of § 78 and 78a, with the deadline for the adjustment of deduction begins on the calendar year in which the property was put into a condition fit for use.

(2) For tangible assets developed, put into a condition fit for use was to the transaction pursuant to § 13, paragraph 4. b) the amount of input tax adjustment for the calculation of deductions pursuant to § 36 subsection 6 point. a). For other fixed assets developed internally, the amount of input tax to calculate the adjustment deduction calculated as the sum of input tax for each taxable supplies received, which became part of the property.

(1) The provisions of § 78 to 78b shall apply mutatis mutandis to adjust the tax deduction for

a) property acquired under the privatization decision under the law regulating the conditions for the transfer of state property to other persons,

b ) assets acquired in the acquisition of the business establishment ,

c ) property that is part of the assets which move in the transformation of business corporations ,

d ) property taxpayer acquired as heir to the continuing implementation of economic activity.

(2) The period for the adjustment of deductions pursuant to paragraph 1 shall be interrupted.

(1 ) If a fixed asset within the time limit for deduction of tax to the transaction supply of goods or services , shall apply mutatis mutandis the provisions of § 78 to 78c , with the adjustment of deductions to be made only once .

(2) Amount of deduction single adjustment for the calendar year in which the transactions occurred under paragraph 1 shall be determined by multiplying the amount calculated pursuant to § 78a paragraph 1 or 4 and the number of years remaining until the deadline for the adjustment of deductions. The number of years are counted also the year in which the adjustment of deductions made. The indicator for the right to deduct tax is 0%, if the given transaction exempt without the right to deduct, or 100% if it is taxable.

(3) adjusting the deduction is also subject to deduction of tax payer who applied for fixed assets in the same calendar year in which the performance took place in accordance with paragraph 1

(4 ) If a taxpayer within the period for adjustment of deductions deliver , transfer or provide long-term assets for which he was entitled to assert entitlement to a deduction in equal proportions , it is a supply of goods or services in the implementation of its economic activities also in the case of this property was originally intended to be used for purposes unrelated to his economic activities .

The right to deduct the registration and deregistration

(1) A taxable person is entitled to a deduction for received taxable transactions acquired in the period of 12 consecutive months prior to the date when it became the payer, if such performance is to this day part of its business assets.

(2) Entitlement to the deduction under paragraph 1 shall apply as to the extent and under the conditions laid down in § 72 to 78d. To calculate the amount of the claim for deduction of fixed assets shall apply mutatis mutandis § 78d paragraph 2

(3) Entitlement to deduction under paragraphs 1 and 2 can be claimed for the taxable period in which falls the date on which the taxable person has become the payer.

(1) The cancellation of registration is required to reduce the taxpayer claiming a deduction for assets, which is the date of deregistration of its commercial property and for which deduct tax or part thereof.

(2) The amount of the reduction claim for deduction of construction in consideration for taxable supplies, which is the day preceding the day of cancellation of registration made, and inventory is determined in the amount claimed deduction. To calculate the reduction claim for deduction of fixed assets shall apply mutatis mutandis § 78d paragraph 2

(3) The provisions of paragraph 1 shall apply mutatis mutandis to

a) property acquired under the privatization decision under the law regulating the conditions for the transfer of state property to other persons,

b ) assets acquired in the acquisition of the business establishment ,

c ) property that is part of the assets which move in the transformation of business corporations ,

d ) property taxpayer acquired as heir to the continuing implementation of economic activity.

(4) A taxpayer is required to reduce the deduction referred to in paragraphs 1 to 3 for the last tax period of registration.

Heir who does not continue in the implementation of economic activities of the deceased taxpayer is required to the date preceding the date of transition to reduce the tax liability of the deceased claim a deduction for property that was to this day the business assets of the payer and for which the taxpayer has exercised his right of deduction or section .

When canceling the obligation to limit registration does not claim the deduction for assets, which is the date of deregistration of its commercial property and for which a right of deduction or part, and

a) when winding up a corporation without liquidation ,
b) if the individual who is the payer, terminate business activities so that all of your business property placed in the legal entity that directly in the activity continues and which is the sole founder,
c) the cancellation of the registration of a legal person,

1) which was the payer,

2) which was founded by a single individual and

3) the activities of which the natural person continues as an entrepreneur,

d) the consolidation, merger or division of the state enterprise, if the payer,
e) the conversion of a person who is not established for the purpose of business, if the payer, or
f) the deregistration and termination of membership of the group member.

Part 11

Refund of taxes and sale of goods at prices without taxes

§ 80

Refund to persons enjoying privileges and immunities

(1) For purposes of this Act, a person enjoying privileges and immunities under contracts that are part of the Czech legal order of 55) (hereinafter “person enjoying privileges and immunities”) means:

a) diplomatic missions and consular office, except for consular offices headed by honorary consular officers (hereinafter referred to as “consular post”) accredited to the Czech Republic as the bodies of foreign states,
b) a special mission
c) the offices of international organizations,
d) a member of a diplomatic mission 56) consulate 57) located in the country, with the exception of a member of the service staff and private servants who are accredited to the Czech Republic and has no place of residence in the country,
e) the prosecutor’s office official international organization that does not have instead of staying at home and not a citizen of the Czech Republic if it is permanently assigned to the exercise of their official functions at home, and a national of a foreign state who is a member of the special missions accredited to the Czech Republic and who is not residence in the country,

f ) a family member of the person referred to in subparagraphs d ) and e) , provided that they live together in a private household in the Czech Republic reached the age of 15 years is not a citizen of the Czech Republic and is registered with the Ministry of Foreign Affairs together with the household for the purposes of this Act, a community of individuals who are permanently living together and sharing expenses for their needs ,

g) body of the European Union.

(2) The person enjoying privileges and immunities referred to in paragraph 1 shall be paid to tax returns, if the price of a taxable supply, including taxes paid by one seller in a single calendar day listed on one invoice is higher than 4000 CZK, with the exception of the acquisition of fuel for personal automobile, telecommunication services, or services associated with the collection and disposal of municipal waste, consumption of electricity, water, gas, heating oil for heat. Tax paid in the prices of goods and services (hereinafter referred to as “tax paid”) returns:

a) a person referred to in paragraph 1 point . a) that is established in the country , and the person referred to in paragraph 1 point . d ) and members of her family under paragraph 1 . f ) based on the principle of reciprocity , maximum extent to which the tax refund Czech person enjoying privileges and immunities in foreign country

b ) a person referred to in paragraph 1 point . a) that is established in the country , but the sending State does not tax as part of the price of goods and services , up to a maximum 3,000,000 CZK per calendar year, except for taxes paid on cars and the price of goods and services supplied in connection with acquisition, construction , reconstruction or maintenance of immovable property located in the Czech Republic , a member of a diplomatic mission or consular office referred to in paragraph 1 point . d ) up to a maximum amount of CZK 100,000 per calendar year, except for taxes paid on cars, and members of his family pursuant to paragraph 1 . f ) up to a maximum amount of CZK 100,000 per calendar year, except for taxes paid on passenger cars ,

c) the person referred to in paragraph 1 letter. a), which is accredited by the Czech Republic, but is located outside the country, amounting to CZK 250 000 per calendar year
d) the person referred to in paragraph 1 letter. d) which is accredited by the Czech Republic, but has a residence outside the country, amounting to CZK 10 000 per calendar year

e ) a person referred to in paragraph 1 point . b ) and c) , up to a maximum amount of CZK 500,000 per calendar year, except for taxes paid on cars and the price of goods and services supplied in connection with the acquisition, construction , reconstruction or maintenance of immovable property situated within their territory, unless international contract,

f ) a person referred to in paragraph 1 point . e ) up to a maximum amount of CZK 100,000 per calendar year, except for taxes paid on cars, unless otherwise stipulated otherwise by an international treaty , and members of her family referred to in paragraph 1 point . f ) up to a maximum amount of CZK 100,000 per calendar year, except for taxes paid on cars, unless the rules of the international treaty otherwise .

(3) Entitlement to reimbursement is applicable filing

a) tax return to claim the refund of the person referred to in paragraph 1 point. a) to f) and that this return may be made electronically or
b) a request for reimbursement to the persons referred to in paragraph 1, point. g).

(4) Ministry of Foreign Affairs concludes that the principle of reciprocity and personal, factual and value range in the annex to the completed tax returns, and this Annex is an integral part of the tax return.

(5) The possibility to claim a refund of taxes is paid by the person enjoying privileges and immunities in accordance with paragraph 1 of the first tax year in which the taxable event occurs. Entitled to a tax refund this person expires 31st January of the calendar year following the calendar year in which the taxable event occurs. A person enjoying privileges and immunities referred to in paragraph 1, point. a) to c) and g) are entitled to a refund of taxes paid for purchased goods and services on condition that the purchased goods and services used exclusively for its official use. A person enjoying privileges and immunities referred to in paragraph 1, point. d) to f) are entitled to a refund of taxes paid for purchased goods and services on condition that the purchased goods and services used exclusively for personal use and consumption.

(6) The right to reimbursement is showing a copy of certificate to purchase a car and a proof that the payer is making a taxable supply upon request the person referred to in paragraph 1 shall raise with the following headings:

a) business name or name , an amendment to the name and address of the payer who makes a taxable supply
b) tax identification number of the taxpayer who makes a taxable supply

c ) the name of the person for whom the taxable supply,

d) the scope and subject of a chargeable event
e) the registration number of the document

f ) the date of the chargeable event ,

g) the tax rate and tax base
h) the amount of tax specified manner according to § 37, paragraph 1,
i) the amount of total price including tax.

(7) The maximum amount that is returned to the person entitled to privileges and immunities shall be deducted the tax that would have resulted if the indemnity provided for that person not exempt under § 68 paragraph 9

(8) A person enjoying privileges and immunities referred to in paragraph 1 for the purposes of the refund by the taxpayer.

(9) The tax period is a person enjoying privileges and immunities referred to in paragraph 1, point. a) to c) and g) the calendar month, and persons enjoying privileges and immunities referred to in paragraph 1, point. d) to f) the calendar quarter. Tax return or request for refund are given once for the taxable period, earliest first day of the tax year and not later than 31 January following the year for which the tax return or submit a request for refund.

(10) For the purposes of the refund a tax return or a request for a refund a person enjoying privileges and immunities as follows:

a) diplomatic missions, special missions and consular office file the tax return locally relevant to their headquarters in the country,

b ) a member of the diplomatic missions , special missions and consular post established in the country, including members of their families , submit a tax return to the tax office by the locally competent persons referred to in subparagraph a) ,

c) the body of the European Union based in the Czech Republic makes a request for a refund locally competent tax authorities according to their residence in this country, if that person not established in the country, a request for refund through the General Financial Directorate, and the tax administrator is locally competent tax authority for Prague,
d) the offices of international organizations referred to in paragraph 1 letter. c) the tax return is filed to the competent local tax administrator in her office at home

e ) official offices of international organizations referred to in paragraph 1 point . e ) , including members of his family a tax return to the tax locally relevant according to their place of residence in the Czech Republic

f) a diplomatic mission or consular office under paragraph 2. c), including their members pursuant to paragraph 2. d) submit a tax return Tax Office for Prague.

(11) A person enjoying privileges and immunities referred to in paragraph 1 shall return the tax paid within 30 days following the date of the assessment. Tax returns in the amount to the nearest crown.

(12) A person enjoying privileges and immunities referred to in paragraph 1, who sought a refund for goods under this provision may not export goods to claim a tax refund to foreign natural persons under § 84

(13 ) The scope of privileges relating to the purchase of passenger vehicles in the country, which have been refunded , and the purchase of passenger vehicles from other Member States to exempt from taxation, including the quantitative limits for cars and the period during which they must not be leased cars , lent , pledged , stolen or destroyed , shall be governed by the principle of reciprocity and admits to maximize the extent to which it confers Czech person enjoying privileges and immunities in foreign country . Conditions for entitlement to a refund of tax on purchase of passenger vehicles in the country or in another Member State ‘s allocation diplomatic license plates under the law governing the registration of vehicles.

(14 ) In cases where the principle of reciprocity can not be applied to the quantitative limits set a time for a person enjoying privileges and immunities in accordance with paragraph 1 , for which it is acquired by private car at home refunded or purchase a car in another Member State from tax as follows :

a) the person referred to in paragraph 1, point. a) to c) can get in this country are entitled to a refund or get from another Member State entitled to the exemption from tax cars in reasonable quantities, the size of the office,
b) a person referred to in paragraph 1, point. d) can take at home are entitled to a refund or get from another Member State are entitled to exemptions in the amount of:

1 ) ambassador , or nuncio head of mission of equivalent rank in 2 cars plus one car in case it is accompanied by a family member registered by the Ministry of Foreign Affairs ,

2 ) diplomatic and consular staff officer 1 plus 1 passenger car passenger vehicle if it is accompanied by a family member registered by the Ministry of Foreign Affairs ,

3) administrative and technical staff of a consular employee car,

c) a person referred to in paragraph 1, point. e) can get in this country are entitled to a refund or get from another Member State entitled to the exemption from tax in the amount of passenger cars specified in b), if an international agreement provides otherwise,
d) tax returns acquired by private car at home or purchase a car in another Member State, be exempt from tax, provided that

1) will be assigned to a diplomatic license plate under the law governing the registration of vehicles and

2 ) for a period of 24 months from the date of registration of a car will be rented , lent, stopped, stolen , destroyed or eliminated under the law governing the registration of vehicles

e) if the breach of the conditions laid down in point d), the person entitled to privileges and immunities

1) the refund amount unduly paid tax, or

2) the exemption to file tax returns with the fact that this return can not be filed electronically, within 25 days from the date of such breach,

f ) if the person referred to in paragraph 1 point . d ) or e ) follows the letter e ) , the amount of unduly paid amounts or the amount of tax the proportion of tax attributable to the remaining period of the 24-month period ,

g ) if the person referred to in paragraph 1 point . d ) or e ) prematurely terminates its business stay in the country, follows the letters e ) , with the amount of tax corresponding to the proportion of tax attributable to the remaining period of the 24-month period ,

h) if the person referred to in paragraph 1, point. d) and e) terminates its business stay at home in six months as of the date of such diplomatic license plates car follows the letter e), with the amount wrongly paid or amount of tax corresponding to the full tax
i) a person referred to in paragraph 1, point. d) and e) may not follow the letters e) to g), provided that a car transferred to another person enjoying privileges and immunities.

Refund within the foreign aid

(1) If an international treaty, which is part of Czech law contains a provision that non-repayable foreign aid is exempt from tax or from foreign assistance funds may be paid tax, the person who paid such a tax, tax claim, and upon request. The tax is refunded for programs and projects funded by the European Union except for the IPA.

(2) Entitlement to a tax refund is also the person who paid such tax and who requests a refund of tax paid by the non-repayable foreign aid or from funds from the European Union provided support for research and development projects 59a), where the rules are not a provider of resources these funds be used to pay the tax.

( 3 ) A person who applies for a refund ( “the applicant ” ) , the application for a refund indicate the business name or name , an amendment to the name and registered office or place of residence , tax identification number or social security number , or other identifying number. The refund application submitted by the applicant competent local tax office , except for foreign person who submits an application to the Financial Office for Prague .

(4) An application for refund must be accompanied

a) documents or tax documents for the sale of goods or services that have been exposed to the payer,
b) proof of payment of taxes,
c) confirmation of the origin of the funds and that the purchased goods or services is part of a program of non-repayable foreign aid issued by the Ministry of Finance Ministry of Finance or a person to issue such a certificate is justified.

(5) The proof of sale of goods or services is billing the taxable supply, must indicate

a) business name or name , an amendment to the name and registered office or who makes a taxable supply
b) tax identification number of the taxpayer who makes a taxable supply

c ) the name or business name and registered office or place of residence of the person for whom the taxable supply is made ,

d) the scope and subject of a chargeable event
e) the registration number of the invoice,

f ) the date of the chargeable event ,

g) the tax rate and tax base
h) the amount of tax specified manner according to § 37, paragraph 1,
i) the amount of total price including tax.

(6) The right to refund a person from another Member State or a foreign person, which may be an applicant for a refund if the tax for purchased goods or services in foreign aid paid. Entitlement to refund the taxpayer and to the benefit of a person from another Member State or a foreign entity made a taxable transaction and tax applied to the output unless they ask for a refund. In this case, no request for reimbursement proof of tax payment, but must request a refund by a person from another Member State or a foreign person confirmed that they ask for a refund. This certificate to those persons entitled to a refund expires.

(7) An applicant who is not a taxpayer’s tax return for the taxpayer.

(8) A claim for refund can be claimed no later than 15 months from the end of the calendar month in which the chargeable event occurs. If it is not entitled to a refund of excise duty in this period, the claim expires.

(9) If the request is incomplete, or if there are doubts about the accuracy, truthfulness or reliability of the applications submitted, the tax return until the deficiencies and concerns regarding the submitted application. A person who is entitled to a refund of tax returns within 30 days from the day following the date of the application or removal of defects after the date of application. Tax returns in the amount rounded to whole crowns.

(10) If the taxpayer can claim a tax refund under paragraphs 1 to 9, not exercise the right to deduct under this Act.

Recovery of tax payers in other Member States

(1) The payer, which has its seat or place of business in the country, is entitled to a refund of input tax on supplies with a place of supply in another Member State in which the refund period, no registered office or place of business, according to the rules laid down by that Member State. If the taxpayer received a taxable transaction applies to the transactions referred to in § 72, paragraph 6, shall be entitled to a partial refund amount.

(2) The condition for a refund in another Member State is applying for the refund through electronic portal managed by the General Financial Directorate. Permission to access the electronic portal allocated locally competent tax authority within 15 days from the date of receipt of applications for access authorization submitted in the format and structure of the General Financial Directorate published and signed by a recognized electronic signature.

(3) An application for refund shall be filed no later than 30 September of the calendar year following the refund period. If the request for reimbursement relates to the refund period, falling to 2009, served by 31 March 2011. Acceptance of an application for refund shall be promptly confirmed by the applicant through the electronic portal.

(4) If the request for refund is a change in the coefficient according to § 72 paragraph 6, shall fix the amount of tax payer applied for by or already returned. Corrected by the taxpayer in a request for refund submitted to the calendar year following the refund period, or if the calendar year, the refund application fails to file, submit a patch in a separate declaration via the electronic portal.

(5) An application for refund will not be transferred to another Member State if the applicant for the refund made only exempt transactions without right of deduction or was liable to tax under § 6, paragraph 1 and the persons or non-taxable . Notice of failure to request a refund will be communicated through the electronic portal.

(6) upon receipt in the cases referred to in paragraphs 1 to 5 is the date of notification in the form of sending a data message to the electronic address specified in the request for refund through the electronic portal.

Refund of taxes in this country to persons registered for VAT

in another Member State

(1 ) The right to a refund of input tax on supplies with a local place of supply is a taxable person who is the person registered for VAT in another Member State if during the refund period

a) did not have a seat or place of business in the country, and

b ) has not carried the delivery of goods or supply of services the place of supply in the country, with the exception of tax exempt according to § 51 , 66 , 68 and 69, supply of goods or services for which tax was required to admit the person to whom these transactions is granted, or of performance in accordance with § 17, which took place as a middle person .

(2) A claim for refund may be applied under similar conditions under which a taxpayer is entitled to deduct in the country. If a person registered for VAT in another Member State is entitled to deduct a pro rata basis, is entitled to a refund only in the relative amount.

(3) Entitlement to reimbursement is not the amount of tax that have been applied

a) in contravention of this Act;
b) transactions which are exempt under § 19, 64 or § 66 paragraph 2 point. b).

(4) The condition for refund in this country is a request for refund through electronic portal in another Member State in which the person registered for VAT registered office or place of business.

(5) An application for refund must include

a) the tax identification number for value added tax of the applicant,

b ) business name or name , registered office, place of residence of the applicant,

c ) business name or name , registered office, place of residence representative, if appointed ,

d) e-mail address
e) a description of the economic activities of the applicant, for which the goods and services are acquired, using harmonized codes
f) the refund period to which the refund application relates,
g) a statement of the applicant that has met the condition set out in paragraph 1 letter. b)
h) account details including IBAN, BIC, name of account holder and the account currency,
i) for each invoice or invoice of imported goods following information:

1) tax payer identification number, which carried out a taxable transaction, unless the importation of goods

2 ) the name or business name , an amendment to the name and address of the payer who made taxable supplies ,

3) the registration number of the invoice,

4 ) the chargeable event ,

5) tax base and tax amount in the Czech currency

6) the total amount of refund of tax in the Czech currency

7) the coefficient for calculating the entitlement to deduct in the partial amount expressed as a percentage

8) type of goods acquired or services received according to the codes referred to in paragraph 6

(6) An application for refund must be the type of goods or services described by the following codes:

A hydrocarbon fuel,

2 rental vehicle,

3 expenses related to means of transport (other than goods and services listed under codes 1 and 2),

4 and toll road fees

5 travel expenses such as taxi fares, fares for public transport,

6 accommodation

7 food, drink and restaurant services

8 admissions to fairs and exhibitions

9 spending on luxuries, amusements and entertainment,

10 others.

(7) An application for refund, the applicant must

a) fill in the Czech language, and even request additional information
b) demonstrate an electronic copy of the invoice or invoice of imported goods, if the taxable amount exceeds the equivalent of EUR 250 for hydrocarbon fuels, or the equivalent amount of 1 000 EUR for other types of goods acquired or services received.

(8) The refund period for which applications can be submitted for reimbursement shall not exceed one calendar year and at least three calendar months, or shorter period than three months, if the remainder of the calendar year. The amount of tax specified in the application for refund shall not be less than the equivalent amount

a) EUR 400 for a period shorter than one calendar year but not less than three months, or
b) 50 per one-year period or periods not exceeding three months, if the remainder of the calendar year.

(9) For purposes of this provision for the conversion of the tax amount in euros to the Czech currency exchange market the exchange rate announced by the Czech National Bank on the first working day of January of the year for which an application for refund is made. Converted amount is rounded down to whole crowns.

(10) An application for refund shall be filed no later than 30 September of the calendar year following the refund period, otherwise the claim lapses. If the request for reimbursement relates to the refund period, falling to 2009, served by 31 March 2011, otherwise the right expires. The refund application shall be deemed filed only when applicant has all the information required under paragraph 5

(11) claim for refund may be claimed as soon as the refund period, which saw or received a chargeable event in which the consideration is received, and to date, which occurs earlier in the consideration of the taxpayer was liable to taxation, or in which the tax is levied on import of goods. Request for refund may also include the tax which was not included in previous applications for refund, but only tax that relates to a transaction carried out in the calendar year to which the refund application relates.

(12) If the request for refund is a change in the coefficient for calculating the entitlement to deduct in the partial amount made by the person registered for VAT in another Member State correct amount of tax, as requested or already refunded. The correction made in the application for refund submitted in the calendar year following the period for refund or in this calendar year request for reimbursement does not, it shall fix a separate declaration via the electronic portal. Where there are separate declaration, the tax takes into account this correction and proceed as with the refund application.

(1) In proceedings for the refund to a person registered for VAT in another Member State shall be governed by the Tax Code, unless otherwise provided by this Act.

(2) The tax refund to a person registered for VAT in another Member State is the Tax Office for Prague.

(3) tax administrator may take all actions against the applicant electronically. Announcements, challenges and decisions on tax refund to a person registered for VAT in another Member State shall be delivered to the electronic address specified in the request for a refund. Delivery for the purposes of this provision is a data message sent to that email address.

(4 ) The tax administrator shall promptly notify the applicant of the date of receipt of the refund .

(5 ) The tax administrator may , within 4 months from the date of receipt of the refund application, request additional data , from the applicant, the competent authority of another Member State or of another person. Additional information must be provided to the tax authorities within 1 month from the date of receipt of the invitation to complete the data . If the tax administrator doubts about the accuracy of a particular claim is entitled to request additional information in the form of presentation of the original or a copy of the relevant tax document , in this case, the unused amount specified in § 82a , paragraph 7 , point . b ) .

(6 ) The decision to refund the tax administrator shall deliver to the applicant within four months from the date of receipt of the request for a refund. In the event that the tax authority requests additional information pursuant to paragraph 5 , the tax administrator shall deliver a decision within two months from the date of receipt of the additional information. If the tax authority does not receive a call requested additional information , the applicant shall deliver its decision within two months from the date on which additional information should be sent . The deadline for a decision on the complete application for a refund or part thereof in the case of requesting additional data, however, elapsed before 6 months from the date of receipt of the refund application by the tax , maximum is 8 months.

(7) The decision is not an application for refund fully complied with, must be justified. Against such a decision could be appealed.

(8) arises as a result of the decision to refund the overpayment returnable, tax returns it to the applicant within 10 working days of the deadline in paragraph 6 and the account specified in the request for a refund. Returnable excess returns at home or in another Member State. If returnable overpayment refunded to the account that is recognized in another Member State, transfer fees go vratitelného overpayment charged to the applicant. Date of transfer for wire transfers made from the account is the date when the funds debited from the account tax.

(9) If the deadline for transfer vratitelného overpayment under paragraph 8, the tax for the period of delay, the applicant shall pay interest according to the Tax Code. The tax administrator shall send awarded interest on the account specified in the request for a refund. The applicant is not entitled to interest if the additional information submitted within the period referred to in paragraph 5, or until the submitted documents to be provided pursuant to § 82a paragraph 7 point. b).

(10) In the event that a refund has been obtained in a fraudulent or other unauthorized manner, the applicant is obliged to return the amount wrongly paid and to pay interest on the amounts unduly paid. Interest shall be payable in an amount as if it were a delay in payment of taxes, shall be calculated over the entire period from the payment of the actual return. Entitled to a refund of the amount granted illegally or in an incorrect amount shall expire 3 years from the date on which it was paid for.

(11) The obligation to repay the amount unduly paid and to pay interest under paragraph 9 of the tax issue a decision in which at the same time the initial decision to refund canceled or is changed to the extent that the amount of wrongly granted. Unless otherwise specified, the sum overpaid shall be operated as a tax under this Act.

The refunds to foreign taxable persons

(1 ) The right to a refund for purchased goods and services provided domestically or import goods may apply foreign taxable person who does business in the territory of the European Union , if not take place in the country during the period for requesting a refund , filling with the exception of imports of goods transactions exempt without the right to deduct compensation as per § 69 and except for transactions for which they are obliged to declare the tax payer or the person identified for which benefits are provided

(2) Entitlement to a tax refund for purchased goods and services provided at home may apply and a person registered pursuant to § 88 paragraph 1, which is identified in any Member State to provide special scheme for electronically supplied services if purchased goods or services used for the purpose of providing electronically supplied services under a special regime. For this person does not apply to paragraph 3, 10 and 11

(3) Refunds shall be based on the principle of reciprocity. The principle of reciprocity means that the state in which the person resides abroad, not being value added tax or similar tax on general consumption, or if such a tax is selected, the taxable person with a seat or permanent residence in the Czech Republic at the selected taxes refunded. Entitled to a refund may be applied to a foreign entity for goods or services under similar conditions under which a taxpayer claimed a tax deduction.

(4) The right to a tax refund claims foreign person applying for a tax refund Tax Office for Prague on a form prescribed by the Ministry of Finance with the fact that this application can not be filed electronically.

(5) The application must be a foreign person

a) fill in the Czech language
b) certify the tax documents that were exposed to the payer,
c) evidence confirming that the applicant is a person registered for value added tax or similar tax in third countries issued by the competent authority for tax administration in the country where the foreign person is registered, the certificate must not be older than 1 year after its release ,
d) a written declaration to demonstrate that the period for requesting a refund, fulfilled the conditions laid down in paragraph 1, the performance is provided.

(6) A foreign person for the purposes of the refund by the taxpayer.

(7) The period for refund application must include at least three consecutive calendar months in the calendar year but not more than one calendar year. Application period for refund may be less than three months only if it is a remaining period of the calendar year. Request for refund for the remaining period of the calendar year may also include purchases of goods or services or imports of goods not included in previous applications, but they relate to the calendar year. Applications may include a refund, subject to the preceding calendar years. Request for refund for the calendar year may be filed no later than 30 June of the following calendar year, otherwise the claim lapses.

(8) If the request is incomplete or there are doubts about the accuracy, truthfulness or reliability of the applications submitted, the tax return until the deficiencies and doubt.

(9) Foreign persons that are entitled to a tax refund, tax return within 6 months from the day following the date of the application or removal of defects after the date of application. Tax returns in the amount rounded to whole crowns. The tax returns of the approved amount to the account specified in the request for a refund. The approved amount is back at home or in any other State. If the approved amount has been released in any other State, transfer fees approved amount charged to the foreign person.

(10) Tax shall be refunded if the refund amount is

a) at least 7 000 CZK for a period shorter than one calendar year but not less than 3 months, or
b) at least 1 000 CZK for a period of one calendar year or a period of less than 3 months, if the rest of the calendar year.

(11) Types of goods and services on which tax can not be returned are:

a) goods and services for personal consumption,
b) travel costs, accommodation and boarding of a foreign entity,
c) goods and services related to the representation of foreign persons
d) telephone charges,
e) taxis,
f) fuel.

The refunds to individuals in third countries

the export of goods

(1) The right to a refund of taxes paid in the price of goods purchased at home can use a person who

a) has no place of residence in the territory of the European Union and the place of residence in a third country is included in the passport or other identity documents , which recognizes as valid Czech Republic ,
b) does not pursue economic activities in the country (hereinafter referred to as “foreign natural person”).

(2) A foreign natural person may claim the refund if

a) the purchased goods have no commercial character,
b) purchases of goods, the price includes tax paid to one vendor in one calendar day is higher than CZK 2 000,
c) The purchased goods referred to in subparagraph b) of exports in the travel arrangements.

(3) The seller is obliged to request foreign individuals exhibit evidence of sale of goods in 2 copies with the fact that the first shall be marked “VAT REFUND” and the second indication “COPY” proof of sale of goods must contain the following information:

a) business name or name , an amendment to the name and address of the payer who makes a taxable supply
b) tax identification number of the taxpayer who makes a taxable supply
c) the scope and subject of a chargeable event
d) the registration number of the document

e ) the chargeable event ,

f) the tax rate and tax base
g) the amount of tax specified manner according to § 37, paragraph 1,
h) the price including tax,

i ) the name and place of residence of a foreign natural person who exports the goods .

(4) A claim for refund does not arise in these types of goods:

a) hydrocarbon fuels and lubricants
b) tobacco products,
c) alcoholic beverages,
d) foods and other goods under the Harmonized System code number in Chapters 1 to 21

(5) The right to refund foreign natural person has established, if

a) foreign natural person purchased goods exported within 3 calendar months from the end of the month in which the taxable event occurs on the document for the sale of goods

b ) the goods from the EU is confirmed by the office ,

c) a foreign natural person shall submit the first copy of the document for the sale of goods issued by the payer, that attaches to export products certified by Customs.

(6) The office of the first copy of the document confirming the sale of goods

a) the goods from the territory of the European Union indicating the date of this output and
b) the conditions referred to in paragraph 2, if the data in this document correspond to the goods that foreign individual office presented.

(7) The claim for refund may be applied foreign natural person, or other person who may authorize a foreign natural person, provided they meet eligible for a refund under paragraph 5 letter. a) extinguished or claim under paragraph 9, only the payer who made a taxable transaction. Tax payer is obliged to return

a) a foreign physical person directly if you personally ask for a refund and submit the first copy of the document confirmed the sale of goods by the customs office or
b) any other person on the basis of her statement that acts on behalf and for the benefit of foreign natural persons, if present the first copy of the document confirmed the sale of goods by Customs.

(8) The payer shall first tax return in the tax return for the tax period in which the refund has taken place, and no later than 3 years after the end of the tax period in which the taxable event occurs. Confirmed first copy of the document for the sale of goods is obliged to keep the taxpayer for the period specified in § 35 paragraph 2 and § 35a. Tax returns in the amount to the nearest crown.

(9) The right to reimbursement of a foreign natural person shall cease if such person or another person under paragraph 7 point. b) fails to submit the first copy of the document for the sale of goods to the seller within 6 calendar months from the end of the calendar month in which the taxable event occurs.

Refund to persons with disabilities

(1) A person with a disability is entitled to a refund of taxes paid by private car to the person supplied.

(2) For the purposes of this provision, a person with disability means a natural person who has been granted by the competent authority provided a contribution to her car.

(3) The tax shall be returned to the person with a disability for one car it came within 5 years, up to the amount of 100 000 CZK. Income can return again soon after the expiry of five years from the date of the previous refund.

(4) A claim for refund of taxes paid pursuant to paragraph 3, a person with disabilities to apply for the first calendar month in which the chargeable event occurs.

(5 ) The tax may be a person with disabilities to return before the expiry of the period referred to in paragraph 3 , on the basis of a decision pursuant to paragraph 2

(6) If a person with a disability came used car, that person may claim a refund of the tax base calculated pursuant to § 90th In this case, the tax must indicate on the invoice and dealer applying the special scheme under § 90th

(7) A claim for refund of taxes paid by a person with a disability claim within 3 years from the end of the calendar month in which they received a decision of the competent authority for granting an allowance to buy a car, or the end of the calendar month in which the chargeable event occurs, and from that day, whichever is later.

(8) A person with a disability who is entitled to a refund of taxes paid pursuant to paragraphs 1 and 2, may exercise this right to the application for tax refund locally competent according to its place of residence. A disabled person who is entitled to a refund of tax returns within 30 days from the day following the request. Tax returns in the amount rounded to whole crowns.

(9) An application for refund must include

a) the name, place of residence and ID number of the disabled,
b) a decision under paragraph 2,
c) tax certificate under § 28 or the sales of passenger car, which was exposed by the payer.

(10) The proof of car sales payer is obliged to state

a) business name or name , an amendment to the name and address of the payer who makes a taxable supply
b) tax identification number of the taxpayer who makes a taxable supply

c ) the name and place of residence of the person for whom the taxable supply is made ,

d) the scope and subject of a chargeable event
e) the registration number of the document

f ) the date of the chargeable event ,

g) the tax rate and tax base
h) the amount of tax specified manner according to § 37, paragraph 1,
i) the amount of total price including tax.

Refund the armed forces of foreign states

(1 ) A claim for refund may be selected on the acquisition of goods or services in question

a ) the armed forces of the sending State 60 ), which is a member of the North Atlantic Treaty Organization , other than the Czech Republic , if the international agreement , which is part of the Czech legal order provides that selected types of goods or services in the country exempt ,

b ) Ministry of Defence to acquire goods or services paid by the North Atlantic Treaty Organization .

(2) If supplies are exempt from tax under § 68, paragraph 10, entitled to a refund is not applicable.

( 3 ) Selected types of goods or services pursuant to paragraph 1:

a) mineral oils for service vehicles, aircraft and ships armed forces and civilian personnel,

b ) the goods or services procured under the project security investments North Atlantic Treaty Organization and construction equipment in this project and related services of those goods and buildings.

(4) Persons referred to in paragraph 1 are entitled to a refund on the date he was obliged to declare output tax. Person referred to in paragraph 1 letter. b) a claim for refund arises only in the amount corresponding to the amount paid by the North Atlantic Treaty Organization through the state budget chapter.

(5) The persons referred to in paragraph 1, claim the refund on a form prescribed by the Ministry of Finance with the fact that this application can not be filed electronically with the Tax Office for Prague. The persons referred to in paragraph 1, point. a) a claim for refund by the Ministry of Defence. If the tax authority finds that the refund application does not contain all the prescribed requirements, or if there is doubt about the correctness of submitted application, require the person referred to in paragraph 1, point. a) to remove defects or irregularities of the Ministry of Defence.

(6) The persons referred to in paragraph 1, point. a) for the purposes of the refund by the taxpayer without the obligation to register.

(7) An application for refund must be supported by documents or tax documents for the sale of goods or services. Tax receipts or proof of sale of goods or services by a person referred to in paragraph 1 point. b) must bear a strong endorsement “means the purchase funded by NATO.”

(8) Proof of sale of goods or services issued by the payer must contain

a) business name or name , an amendment to the name and address of the payer who makes a taxable supply
b) tax identification number of the taxpayer who makes a taxable supply
c) identification of the person referred to in paragraph 1, in whose favor the taxable transaction is carried out
d) the scope and subject of a chargeable event
e) the registration number of the document

f ) the date of the chargeable event ,

g) the tax rate and tax base
h) the amount of tax specified manner according to § 37 paragraph 1

(9) Tax Office for Prague tax returns on behalf of the Ministry of Defence kept for this purpose within 30 days from the day following the application or the date on which it is to put the application. Claim for refund can be claimed no later than 6 calendar months from the end of the month in which entitlement commences. Tax returns in the amount rounded to whole crowns.

(10) If the person to whom the tax was refunded in accordance with paragraph 9 that the refund claim should not be obliged to return the amount wrongly paid to the account of the Tax Office for Prague, and at the latest within 30 days from the date of this fact found.

Sale of goods at prices without taxes

( 1) Goods can be sold with the authorization of the office for prices without taxes in the international transit area of airports and on board aircraft to individuals in their immediate exit from the territory of the European Union.

(2) Goods that are subject to excise duty can be supplied to the premises referred to in paragraph 1 only under an exemption from excise duty.

(3) Where the goods are delivered to the payer in this country and was placed in a space referred to in paragraph 1, the licensee may claim the deduction as provided in this Act.

(4) Goods can be sold at prices without taxes individuals after verifying that their immediate target station is in a third country. The authorization holder shall ensure that the goods were sold at a sales marked the flight number, type and price of goods without taxes.

(5) Permission to sell at prices without taxes issued by the customs office locally competent for the international airport, and even in the case of a permit to sell at prices without taxes on aircraft.

(6) The application for authorization shall contain the following elements:

a) business name or name , address and tax identification number or date of birth of the petitioner ,
b) identification of the premises referred to in paragraph 1, or putting airlines on which the petitioner intends to sell goods at prices without taxes
c) the name or designation of the goods sold,
d) consent to the sale of the airport for a price without tax in the areas referred to in paragraph 1, or consent of the airport with the sale prices without taxes on aircraft,
e) the certificate of incorporation or an extract from the Trade Register, which shall be the date of submission of the proposal over 30 days
f) confirmation that no more than 30 days, that the petitioner has no tax records to the authorities of Financial Administration of the Czech Republic or Customs Administration of the Czech Republic recorded arrears
g) confirmation that no more than 30 days, that the petitioner has no domestic arrears in health insurance, social security insurance and contribution to the state employment policy, including penalties.

(7) In order to assess the integrity for the purposes of the permit will require the office under a special legal regulation 60a) an extract from the Criminal Records petitioner if the petitioner is a natural person, or extracts from the Criminal Register of the statutory authority or statutory body members, if the applicant legal entity. Application for an extract from the Criminal Records and an extract from criminal records to be transmitted electronically in a manner allowing remote access.

(8) The office shall issue a permit if the application for authorization shall include the particulars referred to in paragraph 6 and the petitioner is not in liquidation does not take place or if insolvency proceedings, which solves the impending insolvency or bankruptcy of the petitioner.

(9) The customs office shall decide on the application for a permit within 60 days of initiation, especially in complex cases decided within 90 days if given the nature of things or decide within this period may be extended appropriately closest superior body. If the customs office can not decide within 60 days or 90 days, must notify the applicant stating the reasons for this.

(10) The authorization for sale, net of tax office of the commodities that can be sold at prices without taxes.

(11) The customs authority may impose conditions in the permit for the security of goods in the premises referred to in paragraph 1 and on board aircraft and space in which goods are stored before they are placed in areas referred to in paragraph 1 and on board aircraft.

(12) The licensee shall within 15 days from the date of occurrence of the change to notify the office of any change in facts and particulars referred to in paragraph 6 The changes in the seat, marking space, or air lines or types of goods, the customs office shall decide on changing the permit. The changes in other facts and figures that are listed in the permit, the customs office shall issue a new permit and withdraw prior authorization. Delivered or communicated by a new decision for a permit must also include in the operative part of the decision to withdraw the original permit.

(13) The authorization expires

a) the dissolution of the legal person if the holder is a legal entity

b ) the death of the holder or the entry of a judgment of the court a declaration from the dead , if the holder is a natural person ,

c) the date of final decision of the court for a declaration of bankruptcy of the holder, or
d) dissolution of a trade license.

(14) The customs office shall withdraw the authorization if

a) change the conditions under which the license was issued and the holder has not asked for his change
b) the holder so requests, or
c) the holder fails to comply with conditions relating to the sale of goods at prices exclusive of tax under this Act or other law or the conditions specified in the permit.

TITLE III

SPECIAL PROCEDURES

Special scheme for electronically supplied services providing

( 1) A foreign taxable person who has no place of business within the European Union and which is not required to pay tax in the country or in a Member State other than the fulfillment of the provision of electronic services by special arrangement (hereinafter referred to as ” registered person”), may follow the special arrangements if you provide electronically supplied services to a person who is not a taxable person who has a registered office or place of residence in the territory of the European Union , and if governed by a special regime for the provision of electronically supplied services, which can be applied by this special scheme .

(2) For purposes of this provision means

a) State of identification a Member State which chooses a person registered as a state in which the logs to the procedure under the special scheme,
b) Member State of consumption state in which, according to § 10i, paragraph 1 in performance when providing services electronically.

(3) Registered person who chooses to become a domestic identification is required to notify the Tax Office for the South County

a) the initiation and withdrawal activity under the special scheme,
b) changes in the basis is not entitled to proceed under the special scheme, and
c) changes regarding the information to initiate activities.

(4) Notification under paragraph 3 shall be made electronically in the form prescribed by the Directorate General of Finance.

(5) Notification under paragraph 3 may also be done in English.

(6) If it is a start-up notice under the special scheme, is registered in that person must give

a) the name under which it operates,
b) address
c) electronic addresses, including the identification of their web sites

d ) a statement that is not

1 ) a person registered for VAT and

2 ) a person who is registered for the special scheme for providing electronically supplied services in another Member State,

e) the tax identification number allocated to him in a third country.

(7) Upon notification by setting up special regime allocate financial office for South County at the request of the person registered tax registration number.

(8) Registered person who chooses to become a domestic identification is required to report on Tax Revenue Office for the South County for each calendar quarter no later than 20 days after the end of the calendar quarter and pay tax in euros of tax referred to in the report.

(9) Tax reports must be submitted electronically in the form prescribed by the Directorate General of Finance. Registered person must report the state

a) the tax registration number,
b) the total amount provided for electronically supplied services per calendar quarter, net of tax, for each state consumption
c) the VAT amount in EUR quantified according to the rates of tax on the amount of services provided in the State of consumption and

d ) the total amount of tax for electronically supplied services provided under the special regime in the European Union.

(10) If, when providing electronically supplied services under a special regime in other currencies than the euro, the registered person for the purposes of paragraph 9 of the exchange rate published by the European Central Bank

a) the date of commencement of tax liability, or
b) to the nearest next business day if the date of the commencement of the tax rate is not published.

(11) The registered person that chooses to become a domestic identification is required to keep records of the transactions covered by the special scheme for 10 years from the end of the year in which the transaction is carried out, and this time it is obliged to request the administrator Tax records electronically provide. The tax administrator is not being tax and proceed only in accordance with the reporting and payment of tax.

(12) The tax administrator shall withdraw the registered person who chooses domestic as a Member State of identification, tax registration number, if

a) the registered person repeatedly violates the conditions of the special arrangements,
b) the registered person shall notify the tax authorities that no longer provide electronically supplied services under a special regime
c) finds that the registered person has ceased to provide electronically supplied services under a special procedure, or
d) the registered person does not qualify for the procedure under the special scheme.

(13) If the tax registered person withdraws tax registration number, registered person is not entitled to proceed under a special regime.

(14) The decision to withdraw is delivered electronically registered persons without a recognized electronic signature the same way it is given notice under paragraph 3

Special scheme for travel service

(1) The special arrangement is required to use a travel service provider, acting with the customer’s own name, in providing travel services to the customer.

(2) For the purposes of the special scheme for travel service means

a) travel service provider of a taxable person who provides the travel customer service
b) the customer is a person who is granted a travel service
c) travel service, providing customer service, which includes a combination of tourist services 61) and or goods, provided that the travel services and goods purchased from other taxable persons, the provision of travel services is considered to provide one service, although the implementation of travel services will use more services and tourism or goods purchased from other taxable persons, the travel service is considered as the delivery of customer service, which includes only one bought in tourist services accommodation or passenger transport.

(3) The provision of travel services, the taxable premium provider of travel services minus the tax surcharge. This surcharge is calculated as the difference between the total amount of money you received as a fee payer or to be obtained from the customer or third party for the provided travel service, and the sum of the amounts paid or the taxpayer has to pay for services of tourism and goods purchased from other persons taxable persons who are directly involved in travel services. A mark can be determined as the difference between the total amount you received as a fee or receive a provider of travel services provided for travel services made for the taxable period and the total amount the provider of travel services paid or to pay for purchased travel services, or goods from other taxable persons who are directly involved in travel services developed from this tax season. If it is negative, the tax base is zero.

(4) The provision of travel services is the place of performance, where the service provider is providing seat. However, if the service is provided through the establishment, place of performance, where the establishment is located.

(5) travel service provider is obliged to declare tax on the date of travel services, if the surcharge under paragraph 3 for the tax period, is obliged to declare tax by the last day of the taxable period in which the travel services are carried out. Travel Service is considered to occur on the provision of travel services. For the provision of travel services is considered the last date the travel services included in the travel service.

(6) For travel services applies to basic rate tax.

( 7) If the individual tourism services purchased from other taxable persons are provided in a third country , a travel service is exempt , with deductibility of taxes . If tourism services purchased from other taxable persons are provided both in a third country and within the European Union , is a travel service from exemption with deductibility of VAT only in proportion to the services rendered outside the European Union and the European Union. For tourist services provided in a third country shall be purchased transportation of passengers to a destination in a third country, return service , free return shipping or return shipping.

(8) travel service provider is not entitled to the deduction or refund in another Member State on goods and tourism services procured from taxpayers or from persons registered for VAT in another Member State, which provides the customer as part of travel services.

(9) When providing travel services must be on the invoice marked ‘special regime – travel service. ” When providing travel services must be separately identified in the invoice tax relating to surcharges.

(10) The payer who has been granted a travel service, is not entitled to deduct the premiums they must pay the price for the service rendered.

(11 ) If the travel service provider provides its own services or products generated activities that do not include travel services, is obliged to apply tax on taxable transactions under the applicable tax rates and the tax is calculated on the price determined under the law governing the valuation of assets, which is deemed to be a monetary amount including tax.

(12) If the provider of travel services tax applies and is also obliged to use a specific regime is also required to keep on file for the purposes of value added tax by filling separately for application of the tax.

( 13) The debtor is required to correct the tax base and the tax amount provided by the travel services purchased at the price change of goods or services, or the total amount to be granted a travel service under paragraph 3 , or other changes if this change has resulted in an increase in the output tax . The difference of the original and the corrected tax base is considered a separate taxable supply and the payer is obliged to fix the date of change in the price of goods or services purchased or the total amount to be granted a travel service under paragraph 3 , or other changes. To calculate the tax , the rate of tax applicable on the date of the original taxable transaction. If the change in prices of goods or services purchased or the total amount to be granted a travel service under paragraph 3 , or other changes , has resulted in a reduction of the output tax , the payer may adjust the tax base and the tax amount in the same way .

(14) However, if the taxpayer provides other travel services to a taxable person who is not a provider of travel services for the purpose of making economic activities not apply a special scheme and apply for individual tourism services purchased output tax under the applicable tax rate, if all purchased tourism services included in the travel services are provided at home.

(15 ) The special scheme is not authorized to use taxpayer who provides the service of securing travel services for and on behalf of another person. The tax is calculated on the consideration that the payer has received or is to receive for the service to ensure the travel services , which is considered a monetary amount including tax. Providing services of ensuring travel services for and on behalf of another person is exempt , with deductibility of the tax if the individual tourism services included in the travel services are provided in a third country . If tourism services included in the travel services provided to a third country and within the European Union is providing the service of ensuring travel services for and on behalf of another person exemption with deductibility of VAT only in proportion to the services rendered tourism outside the European Union and the European Union. For the definition of tourism services provided in a third country applies, paragraph 7 , third sentence accordingly.

Special arrangements for second-hand goods,

works of art, collectors’ pieces and antiques

(1) For purposes of this provision means

a) works of art, collectors’ items, antiques goods listed in Annex 4,
b) second-hand goods tangible movable property that is suitable for further use in the same condition or after repair, other than works of art, collectors’ items or antiques as referred to in Annex 4 and in addition to precious metals and gems,
c) the trader taxpayer or a person registered for VAT in another Member State, the implementation of economic activities or purchases imported second-hand goods, art objects, antiques or collectibles for resale, acting for its own account or on behalf of another person unless it entitled to remuneration.

( 2 ) The special mode can be used trader in the delivery of used goods , works of art , collectors’ items or antiques where those goods are delivered trader trading within the territory of the European Union

a) non-taxable person,
b) a taxable person established in the country, which is not subject,
c) exempt a person who is not a taxpayer
d) another taxable person to whom the supply of goods exempt from tax under § 62 or by analogy with the valid legislation of another Member State, or
e) another if it has been on the supply of goods by that other a specific arrangement.

(3) When using the special scheme, the taxable premium less the tax surcharge. This surcharge is calculated as the difference between the sale price and dealer cost of goods. If the difference is negative, the tax base is zero. For purposes of this provision means

a) the selling price of remuneration, paid or to be acquired by the dealer from the person whom the goods or a third party, including subsidies to the price, taxes, duties, fees and incidental expenses such as commissions, packaging costs, transport and insurance required trader from the person whom the goods, excluding the amounts referred to in § 36 para 5 and 11
b) the cost amount of the fee set forth in subparagraph a), which has been or is to be obtained from the merchant by a person who had supplied goods.

(4) If the unit purchase price of the goods does not exceed CZK 1,000, it is possible to establish a premium for the reporting period, broken down by the tax rate. In this case, the margin is the difference between the total sales price for the goods supplied and the total cost for purchased goods, made for the taxable period.

(5) The trader may decide to use the special scheme on delivery

a) a work of art, collectors’ items or antiques which he has imported himself,
b) a work of art, which he said works the contractor or his legal successor,
c) work of art, which he added another payer or person registered for VAT in another Member State who are not traders who were the reduced rate of tax.

(6) In determining the premium dealer proceeds in accordance with paragraph 3 or 4 for the entire tax year.

(7) If the trader shall proceed in accordance with paragraph 5, shall establish the tax base pursuant to paragraph 3 The purchase price for calculating the surcharge on import goods pursuant to paragraph 5, point. a) is calculated as the sum of the tax base for imports of goods and taxes imposed on imported goods.

(8) The procedure pursuant to paragraph 5, the trader must inform the tax authorities. The trader is obliged to proceed under the special scheme for at least the next two consecutive calendar years from the date of notification.

(9) If the supply of second-hand goods, works of art, collectors’ items and antiques are the conditions for exemption of export goods in accordance with § 66, the supply of goods, if the subject of special arrangements also exempt.

(10) The payer is not entitled to deduct the premiums they must pay the sales price of the goods delivered to it by the trader if the supply of goods subject to special arrangements.

(11) Merchant Shipping goods which are subject to special arrangements will not be entitled to deduct

a) a work of art, collectors’ items or antiques which he has imported himself,
b) a work of art, which he said works the contractor or his legal successor,
c) work of art, which he added another payer or person registered for VAT in another Member State who are not traders who were the reduced rate of tax.

(12) Where the special mode of delivery of goods to another Member State, the provisions of § 8 and 64 Special arrangements can be used in the supply of new means of transport from home to another Member State. Special arrangements can also be used for delivery, if it was in its acquisition of the claimed deduction.

(13) If the trader submits tax and also uses a special mode is required to keep on file for the purposes of value added tax by filling separately for application of the tax.

(14) the supply of goods which are the subject of special arrangements must be on the invoice marked ‘special regime – used goods “,” special regime – artwork “or” special regime – collectibles and antiques. ” On delivery of goods which are subject to special arrangements must be separately identified in the invoice tax relating to margin, except proof of purchase of a car for a person with disabilities.

(15) If the trader claims for tax

a) the supply of art, collectors’ items or antiques which he has imported himself, he is entitled to deduct tax on importation of these goods,
b) the supply of a work of art, which he said works the contractor or his successor shall be entitled to deduct tax on supplied artwork
c) the supply of works of art, which he delivered a taxable person who is not a trader, if it was delivered by a taxable person subject to VAT shall be entitled to deduct tax on supplied artwork

and may claim the deduction for these goods in the first taxable year in which it is obliged to disclose tax.

Special arrangements for taxpayers who purchase goods

for resale in good condition

Taxpayers who buy goods for resale in the same condition and are demonstrably able to show the tax on output based on verifiable daily records of sales, may ask the relevant tax administrator to determine the method of determining individual taxes . The tax administrator shall determine the payer on the basis of specific conditions, record- keeping obligations under § 100 of the Tax Code and the method of determining individual taxes . The tax administrator also determines the payer and the period for which the exemption applies .

Special scheme for investment gold

(1) investment gold shall mean

a) gold ingots in the shape uzančních processed in certified afinerii, in the shape of bricks, with its own number and name of the manufacturer, the fineness and weight, a weight accepted by the markets and gold fineness than 995 thousandths,
b) gold coins

1) have a fineness of less than 900 thousandths,

2) were minted after 1800,

3) are or have been in their country of origin and legal tender

4) are usually sold at a price not exceeding the open market value of the gold content of more than 80%.

(2) The Czech National Bank shall publish in the Bulletin of the Czech National Bank’s list of gold coins that meet the conditions pursuant to paragraph 1. b).

(3) The right to tax without the deduction is exempt investment gold within the country, acquisition of another Member State and its import. Exemptions without the right of deduction extends to

a) Investment Gold certificated for allocated and unallocated physical gold
b) investment gold traded on gold accounts, especially credit swaps and founder of investment gold ownership right or legal claim, or
c) forward transactions in investment gold, including futures and forward contracts that involve transfer of ownership or legal title of investment gold.

(4) Since the tax without the right to deduct the exempt service by a person acting on behalf of another person who is to ensure supply of investment gold, its acquisition of another Member State or imported.

(5) The payer, who produces investment gold or transform gold into investment gold may decide to apply for tax supplies of investment gold, which would be exempted under paragraph 3, the payer or other person registered for VAT in another Member State.

(6) For mediation services, which consists in the provision of supplies of investment gold referred to in paragraph 4 may be applied to tax if the taxpayer supplies of investment gold applied tax under paragraph 5

(7) The payer who supplies investment gold exempt, shall be entitled to deduct the full amount

a) to purchase the investment gold, for which tax has been applied in accordance with paragraph 5,
b) when bought, purchase from another Member State or import of gold, which is not an investment in gold, and subsequently authorized by the payer or a third person transformed into investment gold, or
c) Purchase of services, involving a change of form, weight or purity of gold including investment gold.

(8) taxpayer who produces investment gold or transform gold into investment gold shall be entitled to deduct the full amount when bought, purchase from another Member State or import of goods or services directly related to the production of gold for investment or conversion of gold into investment gold .

The reverse charge

(1) In the reverse charge is a payer for whom the taxable supply the place of supply domestically made, is obliged to pay tax on the taxable event.

(2) The payer for whom the taxable supply under the reverse charge made is obliged to replenish tax records for the purposes of value added tax. The correctness of the calculated tax payer is responsible for whom the transaction was carried out.

( 3 ) tax-payer who made a taxable supply under the reverse charge procedure is required to keep the records for the purposes of value added tax for each tax period, the tax payer identification number , for which the chargeable event occurs , the chargeable event , tax base, scope and deliverable.

(4 ) the payer to whom the taxable supply under the reverse charge procedure is required to keep the records for the purposes of value added tax for each tax period, the tax payer identification number , which the chargeable event occurs , the chargeable event , tax base, scope and deliverable.

(5) The taxpayer who carried out or for which the taxable supply made under the reverse charge is obligated to file tax electronically to the email address disclosed by the tax within the period for filing tax returns listing of records for tax purposes, containing the information pursuant to paragraph 3 or 4, in the format and structure of the published tax administrator.

(6) The transfer tax if the payer that provided taxable transaction, did not fulfill its obligation to register in time, you can not apply until after the decision, which is registered as a taxpayer.

Delivery of gold

(1) The gold for the purposes of this provision, the

a) gold of a purity of 333 thousandths or greater, with the exception of investment gold in the form of rough, especially ingots, bricks, rods, boulder, grains, granules, Granules, card, wire, powder, scrap, waste or sweepings,
b) the supply of investment gold according to § 92 paragraph 5

(2) The supply of gold to the payer, with the exception of the Czech National Bank, the taxpayer reverse charge procedure.

Delivery of goods listed in Annex 3 to this Act

Upon delivery of goods listed in Annex 5 to this Act, including the supply of goods after processing in the form of cleaning, polishing, sorting, cutting, fragmenting, pressing or casting into ingots taxpayer, the taxpayer reverse charge procedure.

Trading in greenhouse gas emissions

When transfer of allowances for greenhouse gas emissions under the law regulating the conditions for trading in greenhouse gas emissions of the payer payer uses the reverse charge.

Provision of construction or installation work

(1) When providing construction or assembly work, which, according to the Czech Statistical Office on the introduction Classification of Products (CZ-CPA) published in the Official Gazette classification code number corresponding to CPA 41-43 in force since 1 January 2008, payers use the payer reverse charge procedure.

(2) If the person is held in connection with the provision of construction or installation work in accordance with paragraph 1 of the taxable transaction in connection with this work, the performance of this taxable reverse charge procedure and the payer for whom the work was made, adding in the records for the purpose of value added tax amount of tax, it is considered that this event occurs the reverse charge procedure subject.

Subject binding assessment of the classification of goods for the use of the procedure

reverse charge

Subject to mandatory assessment is to determine whether certain goods are goods with the delivery of which is used when the reverse charge under § 92c.

92 g

Request a binding ruling classifying goods for use

the reverse charge procedure

(1) The General Directorate of Finance issued at the request of the taxable person of the binding assessment of the classification of goods for the use of the reverse charge procedure.

(2) The request for a decision on a binding assessment of the taxable person shall

a) description of the goods to which the application for the issue of the binding assessment relates, in an application can specify only one type of goods
b) a draft statement of the binding assessment.

TITLE IV

TAX ADMINISTRATION In TUZEMSKU

Customs, tax administration

Customs authorities conduct the administration of taxes under the law governing the management duties.

The local jurisdiction

(1) group is locally competent tax authority, which has territorial jurisdiction representing its member.

(2) For the taxable person who is not at home or permanent residence, except persons registered pursuant to § 88, is locally competent tax Tax Office for Prague.

(3) For the taxable person who is paid under § 6d, is locally competent tax authority locally relevant financial part, which is part of the group.

Compulsory registration payer

(1) A taxable person referred to in § 6 is required to submit an application for registration within 15 days after the end of the calendar month in which sales exceeded the set.

(2) The taxpayer referred to in § 6a to 6e is required to submit an application for registration within 15 days of the date on which he became payer.

Voluntary registration payer

(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 may file an application for registration.

(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 local place of supply, may file an application for registration.

(3) A taxable person referred to in paragraph 1 or 2 may file an application for registration earlier than one year from the date on which the payer’s registration has been canceled due to a serious breach of duties relating to tax administration.

Information obligations of the Company

If a taxable person who is a shareholder of the company , becomes the payer is obliged to inform the other shareholders within 15 days from the date on which it became payer .

Group Registration

(1) The application for registration of a group determined by associated persons who are members of the group, the person who will be representing a member of the group. The application for registration shall submit the person designated as alternate groups at the local tax administrator pursuant to § 93a.

(2) group becomes the payer of 1 January of the following calendar year if the application for group registration filed by 31 October of the current calendar year. If the application is filed after 31 October of the current calendar year, the group becomes the payer of 1 January of the second calendar year following the filing of the registration.

(3) The payer is subject to the conditions set out in § 5 becomes a member of the group from 1 January of the following calendar year if the group submits with the consent of the payer’s application to join the group by 31 October of the current calendar year. If the group submits an application after 31 October of the current calendar year, the taxpayer becomes a member of the group from 1 January of the second calendar year following the application.

(4) A person who is not a taxpayer is subject to the conditions set out in § 5 becomes a member of the first day of the third month following the month in which the group’s agreement, submit a request for accession of the people into groups.

(5) A member of the group becomes a taxpayer on the day following the date of cancellation of registration of the group or the day after the date of termination of its membership in the group.

(6) A person to whom a member of the Transition, which expires in converting, transferring or moving his fortune, becomes a member of the first day following the date of termination, unless the same time as the member of a separate taxable.

(7) A person to whom the transformation of members of several groups who disappear in the conversion, moving or transferring their assets, becomes the payer of the day following the date of termination of group members, unless at the time of termination of a separate taxable. The application for registration shall submit within 15 days of the date of registration of conversion in the commercial register.

(8) A person to whom a member of the Transition, which expires in converting, transferring or transferred its assets and which at the time of termination of a member of the taxable person becomes a taxpayer from the first day following the termination of a group member. The application for registration shall submit within 15 days of the date of registration of conversion in the commercial register.

(9) In the event of a taxable person as a member of the group under paragraph 4 of the group is entitled to claim deduction under Article 79 § 1 and 2 The right of deduction shall be applied in the tax return for the first tax year after the date of this member.

Compulsory registration statement

(1) The application for registration of the payer’s taxable person shall also indicate the number of all its accounts with payment service providers when they are used for economic activity.

(2) A taxable person is entitled to determine which account numbers referred to in paragraph 1 shall be published in a manner allowing remote access.

Registration of persons identified

Identified person shall file an application for registration within 15 days of the date on which the person became identified.

Publication of data from the register of payers and identified persons

The tax administrator shall publish a manner allowing remote access data from the register of payers and the identified persons,

a) the tax identification number of the payer or the person identified

b ) the business name or a name , an amendment to the name

c) the registered office or the payer and the person identified
d) the account number specified in the application for registration of the payer for publication or a statement that no such account number has not been determined.

The taxable period

The tax period is the calendar month.

Changing the tax year

(1) The payer may decide that the return period for a calendar year is the calendar quarter if

a) its turnover for the immediately preceding calendar year did not exceed 10 million CZK,
b) is not an unreliable payer,
c) is not a group
d) a change in the tax period shall notify the tax authorities by the end of January of the calendar year.

(2) The payer may change the tax period referred to in paragraph 1, notify the tax authority, if in the immediately preceding calendar year, the tax year calendar quarter.

(3) A change in the tax period referred to in paragraph 1 shall not be made for the calendar year in which the taxpayer is registered, or for the immediately following calendar year. For reasons worthy of special consideration, the tax payer to the request submitted by the end of October in the year in which the taxpayer is registered, decide to change the tax year can be made for the immediately following calendar year, so the request is made shall be deemed notice pursuant to paragraph 1. d).

(4) If the taxpayer whose tax period is the calendar quarter, an unreliable payer, is from the next calendar quarter after it had become unreliable payer, his tax period month.

(5) The turnover for changes to the tax year

a) is a merger of business corporations as the sum of sales for corporations involved in a merger ,

b ) In the division of business corporations

1 ) splitting the sum of turnover attributable to the acquired business corporation to the acquiring corporation and the business turnover of the business of the acquiring corporation,

2 ) cleavage of the sum earmarked turnover of distributed business corporation attributable to the successor corporation and the business turnover of the business of the acquiring corporation,

c ) the transfer of assets to a shareholder of the company as the sum of the turnover of the company , which was dissolved without liquidation , a sales associate to which the transferred assets of the company.

Taxable period insolvent

(1) The current tax period ending on the date preceding the date on which occurred the effects of bankruptcy. The following tax period begins on the day they occur effects of bankruptcy, and ends on the last day of that calendar month. For the period after the end of the month in which occurred the effects of bankruptcy to the end of the insolvency proceedings, the tax period is a calendar month.

(2) Since the tax period ending on the date on which the insolvency proceedings are completed. The following tax period begins on the day following the termination of the insolvency proceedings and ends on the last day of that calendar month. For the period after the end of the month in which the insolvency proceedings are terminated by the end of calendar year return period is a calendar month.

(3) The payer can not change the tax period of the calendar year immediately following the calendar year in which the termination occurred insolvency proceedings.

(4) The current group tax period ending on the date preceding the date on which occurred the effects of bankruptcy group member. The following tax period and payer groups, whose membership in the group ceased to exist in respect of insolvency proceedings shall commence on the date occurring effects of bankruptcy, and ends on the last day of that calendar month.

Evidence for the purposes of value added tax

(1) The taxpayer or the person identified shall keep on file for the purposes of value added tax all the information relating to their tax obligations, in the detail required for the preparation of tax returns or summary reports.

(2) A taxpayer is required to keep on file for the purposes of value added tax on taxable supplies received, which used for making transactions with a right to deduct certain tax identification number of the person who carries out transactions, except for transactions for which they have been exposed to simplified tax documents.

(3) A taxpayer is required to keep on file for the purposes of value added tax overview

a) the underlying transactions which are exempt or not subject to tax,
b) assets.

(4 ) Taxpayers who are members of the same companies are obliged to keep records for the purposes of value added tax for the activity for which the associated separately . This registration leads for the company intended companion , for which the company complies with all applicable rights and obligations arising from this Act for other partners .

(5) The records for the purposes of value added tax separately leading member of transactions that took place for the other group members.

100a

Special provisions on records for tax purposes

value added

(1 ) The payer or identified person who procures goods from another Member State are required to keep on file for the purposes of value added tax value of the goods acquired in the acquisition of goods breakdown of each other Member States.

( 2) The creditor is required to keep the records for the purposes of value added tax list of fixes for tax purposes under § 44, which contains the following information:

a) business name or name of the debtor ,
b) the tax identification number of the debtor,
c) the registration number originally issued tax document
d) the registration number of the tax document issued in accordance with § 46 paragraph 1 and
e) the amount of output tax repairs.

( 3 ) A person who carries out sending goods out of the territory to another Member State is obliged to keep records of the value of consigned goods , or on the election pursuant to § 8 paragraph 3 , broken down by other Member States.

Tax return and tax

( 1) The debtor is required to file a tax return , even if he did not incur tax liability . Custom tax is due by the deadline for filing tax returns, except in assessed taxes in connection with the importation of goods under § 20 66a ) in which the payment of tax determined by the customs regulations.

(2) The deadline for filing tax returns for fiscal periods ending on the date preceding the effective date of the bankruptcy decision is 30 days from the end of the reporting period. This also applies to the group if the bankruptcy court ruled on its members. For tax year in an ongoing bankruptcy proceedings, including the tax period ending on the date when the termination of insolvency proceedings, the deadline for filing tax returns 25 days after the end of the reporting period.

( 3 ) If the company or cooperative dissolution without liquidation, the tax return for the taxable year of the date of death of the payer is obliged to file a legal successor of the payer , and stating that it is served at the defunct payer .

(4 ) The payer who as a designated partner shall keep records for the purposes of value added tax for the company is required to include in its tax return taxable and tax on their activities and taxable and tax activities throughout the company. Other partners in the tax return include only taxable and tax from their own activities.

(5 ) The identified person is required within 25 days after the end of the tax year in which it was obliged to pay tax , file a tax return . The tax is due by the deadline for filing tax returns.

(6 ) payers who are not in the country seat or permanent establishment shall, within 25 days after the end of the tax period in which he was obliged to pay tax or to grant a transaction exempt from the tax deductibility of taxes , file tax returns. Custom tax is due by the deadline for filing tax returns.

(7 ) A person is not liable and which was obliged to pay tax , which she said the issue of the document is required to file a tax return within 25 days after the end of the calendar month in which the document was issued . The tax is due by the deadline for filing tax returns.

101a

Mandatory electronic filing form

(1) A taxpayer is required to submit electronically to the email address registry published by the tax

a) tax return or additional tax return
b) reporting,
c) of the Annex to the tax return, the additional tax return or report.

(2) An application for registration and notification of change of registration data shall be submitted only electronically to the email address registry published by the tax, it does not apply to an identified individual.

(3) An individual is not obliged to act in accordance with paragraph 1 or 2,

a) its turnover for a maximum of 12 immediately preceding consecutive calendar months shall not exceed 6,000,000 CZK, if an individual exceeds this figure, there is her duty to make submissions under paragraph 1 for the tax period following the tax year in which an excess turnover and lasts for at least 6 calendar months, and
b) has no legal obligation to make submissions electronically.

Summary report

(1) A taxpayer is required to submit a summary report, if carried out

a) the supply of goods to another Member State to a person registered for VAT in another Member State
b) transfer of assets to another Member State

c ) the supply of goods to the buyer in the simplified procedure for the supply of goods within the European Union in the form of triangular trade , if the payer middle person in this trade , or

d) provision of services with place of performance in another Member State pursuant to § 9, paragraph 1, except for the service, which is in another Member State shall be exempted from tax, a person registered for VAT in another Member State if he is liable to pay tax by the customer.

(2) The identified person shall submit a summary report, if the place of supply of services with place of performance in another Member State in accordance with § 9, paragraph 1, except for the service, which is in another Member State shall be exempted from tax, a person registered for VAT in another Member State if he is liable to pay tax recipient, and within a period of 25 days after the end of the calendar month in which the transaction was effected.

(3) Cumulative reports may only be submitted electronically to the email address disclosed by the tax registry. If the summary report has been made by means of data messages that are not signed by a recognized electronic signature or it is sent through a data box, must be certified as provided in the Tax Code to the deadline for submission of summary reports. Data on the value of the goods or services provided shall be given in Czech currency.

( 4) The summary report for the company serves a designated companion that filing a tax return for company

(5) Summary reporter payer for each calendar month within 25 days after the end of the calendar month.

(6) If the payer only transactions effected pursuant to paragraph 1. d) provides a summary report together with the tax return by the deadline for filing tax returns.

(7) If the person referred to in paragraph 6 provides a summary report for each calendar quarter and during the calendar quarter performance will take place pursuant to paragraph 1. a) to c), there is an obligation to taxpayers in the calendar quarter in the month preceding the calendar month in which the transactions occurred pursuant to paragraph 1. a) to c), the obligation to submit a summary report for each calendar month of the calendar quarter, within 25 days after the end of the calendar month in which the transactions occurred pursuant to paragraph 1. a) to c). The taxpayer also provides summary information mentioned in paragraph 5 and, for each calendar month to the end of the calendar year in which the performance took place pursuant to paragraph 1. a) to c).

(8 ) If the person or identify the person who lodged the summary report finds that reported incorrect data are required within 15 days from the date of detection of incorrect data subsequent to submit summary reports manner set out in paragraph 3

(9 ) The tax information in the summary report , or in a subsequent summary report will assess , examine and possibly use in setting the tax . A similar procedure applied on the data to the tax administrator receives in international cooperation .

Specific provisions on the payment due for the

or has not provided tax

If there is danger in delay, is a precautionary statement effective and enforceable upon its release. The tax simultaneously with the release of a hedging order shall attempt to notify the taxpayer in an appropriate manner the issue of securing the command and writes about the official record.

Misrepresentations tax for another tax period

( 1) If the taxpayer stated facts relevant to the determination of the tax return for the tax period other than that in which incumbent , and not reduced by this tax year tax , tax administration tax for the taxable period in which they should be applied retrospectively does not assess .

( 2) If the taxpayer stated facts relevant to the determination of the tax return for the tax period other than that in which incumbent , thereby reducing this tax year tax , tax administration tax for the taxable period in which they should be applied retrospectively does not assess , but apply interest in accordance with the Tax Code of the amount of tax stated in the tax return for the incorrect tax period for each day of state budget cuts . Interest shall be payable within 15 days of receipt of payment.

( 3) The procedure referred to in paragraph 1 or 2 shall not apply if the payer who is entitled to deduct in a partial amount according to § 72 paragraph 6 in the tax period in which the facts to determine tax for the applicant stated facts to determine tax in tax return for the tax period and the wrong tax period in which the incumbent was in a calendar year.

(4) The identified person applies to paragraph 1 and 2.

Refund of excess

(1 ) If as a result of the assessment of excess refundable overpayment exceeding 100 CZK returns to the taxpayer without the application within 30 days of the assessment of an excessive deduction. This does not apply if there is refundable overpayment of tax changes provided for under the additional assessment.

(2) group, the overpayment as a result of the assessment or additional assessment becomes vratitelným if any member of the group and the group has tax arrears. Overpayment groups are used to pay any underpaid tax group or any member of the group.

(3) As a result of its unauthorized use delinquent tax deduction, subject to the interest payment under the tax code since the beginning of the period mentioned in paragraph 1 Interest on late payment shall not apply until repayment of the excess.

Unregister payer ex officio

(1) The tax administrator shall cancel the registration of the payer, if the payer

a) has ceased to carry out economic activities,
b) did not take place without notice due to the tax for the immediately preceding 12 consecutive calendar months filling in economic activity, or
c) takes place only exempt transactions without the right to deduct.

(2) The tax administrator shall cancel the registration of the payer,

a) a serious breach of their obligations relating to tax administration, and
b) simultaneously

1) its turnover does not exceed the 12 immediately preceding consecutive calendar months 1,000,000 CZK,

2) for the immediately preceding 12 consecutive calendar months materialized taxable supply if it is the taxpayer who does not have at home office, or

3) is a group.

(3) An appeal against the decision under paragraph 1 or 2 shall have suspensive effect.

(4) The tax administrator shall cancel the registration of the payer who has no home or permanent residence, unless the taxpayer for the immediately preceding calendar year did not take place in the Czech Republic

a) a taxable supply
b) exempt from tax with a right to deduct.

(5) The tax payer unregisters the day preceding the date of his membership in the group.

(6 ) The payer ceases to be the payer of the day

a) coming into effect of the decision he is deregistered ,

b ) the previous day shift the tax liability of the deceased .

(7) The Group may cancel the registration under paragraph 1 or 2 only on the last day of the calendar year. Group ceases to be a taxpayer date of cancellation of registration. Group member is paid from the day after the date on which a group payer or ceased to be terminated his membership in the group.

106a

Unreliable payer

(1) Should the taxpayer seriously its obligations relating to the tax administration, the tax administrator determines that the taxpayer is an unreliable payer.

(2) An appeal against a decision under paragraph 1 shall be filed within 15 days of receipt of the decision and shall have suspensive effect.

(3) For reasons worthy of special consideration, the tax administrator may suspend excluded.

(4) The payer may ask the tax administrator for a decision that it is not an unreliable payer, application may be made earlier than one year from the date of entry into force of the decision

a) it is an unreliable payer, or
b) on which tax has rejected an application for a decision that it is not an unreliable payer.

(5) The tax administrator to request an unreliable payer determines that it is an unreliable payer, if the payer for a period of 1 year seriously violate their obligations relating to tax administration.

(6) The tax administrator shall publish a manner allowing remote access, the fact that the taxpayer

a) is an unreliable payer,
b) is not an unreliable payer.

106b

Unregister the payer to request

(1) The cancellation of registration, the payer may, with headquarters at home and that is not a group, ask if it satisfies the following conditions:

a) one year has elapsed from the date on which he became the payer and the payer

1) did not reach the 12 immediately preceding consecutive calendar months turnover of more than 1 million CZK, or

2) takes place only exempt transactions without the right to deduct or

b) has ceased to carry out economic activities.

(2) The cancellation of registration may payer who is not domiciled in the country, ask if it satisfies the following conditions:

a) for the immediately preceding 12 consecutive calendar months in this country did not materialize taxable supply or delivery of goods to another Member State exempt, with deductibility of taxes or
b) has ceased to carry on domestic economic activity.

(3) The payer may cancel registration under § § 6b or 6e ask if

a) 3 months have elapsed from the date on which he became the payer, and
b) its turnover does not exceed a 3 immediately preceding consecutive calendar months 250 000 CZK.

106c

Deregistration shareholder of the company on request

( 1) The payer may cancel the registration , which is a shareholder of the company , ask only in the following cases:

a) ceases to have his membership in the society, or

b ) at the demise of the property settlement .

( 2 ) Turnover shareholder of the company for the purposes of cancellation of registration as the sum of turnover

a) that shareholder achieved outside of a

b ) dosahovaného together all the partners of the company attributable to that shareholder ; turnover attributable to each shareholder of the company is the same , unless the partnership agreement other ratio .

106d

Common provisions on cancellation of registration on request

(1) The tax administrator shall cancel the registration of the payer who asks to cancel the registration, unless the taxpayer proves that it meets the conditions for cancellation of registration.

(2) A decision which registration is canceled at the request of the payer, not applicable remedies.

(3) The taxpayer ceases to be a taxpayer on the day following the date of notification of the decision, which he has canceled the registration.

(4) Taxpayer who has been deregistered, at the request becomes a person identified on the day following the date he ceased to be a taxpayer, if

a) does not meet the conditions for deregistration identified person or
b) the request for deregistration said he wanted to become an identified individual.

106e

Cancellation of registration groups

(1) The tax administrator shall cancel the registration of a group on the last day of the calendar year, if the end of October of the calendar year

a) a group shall submit a request to cancel the registration, or
b) The tax administrator determines that no member of the group does not meet the conditions for membership in the group.

(2) The taxpayer ceases to be the date of cancellation of registration.

(3) A member of the group is paid from the day following the day when the group ceased to be a taxpayer.

106f

Termination of membership of a group member

(1) The tax administrator shall cancel the membership of a member of the group on the last day of the calendar year, if the end of October of the calendar year

a) submit an application for group performance group member or
b) The tax administrator determines that a member of the group does not meet the conditions for membership in the group.

(2) An application for resignation of members of the group, who came to the group in accordance with § 95a, paragraph 4, the band made after at least one year from the date on which he became a member of the group.

(3) If the decision on bankruptcy group member terminates its membership the day occurred when the effects of this decision.

(4) In case of termination of alternate membership in the group are members of the group must elect a new alternate within 15 days from the date of termination of his membership in the group. Failure to do so, appoint an alternate tax decisions.

Unregister identified person ex officio

(1) The tax administrator may cancel the registration of an identified person, if it in 2 calendar years immediately preceding the incurring tax liability.

(2) An appeal against a decision under paragraph 1 shall have suspensive effect.

(3) The identified person ceases to be a person identified by the date of the decision, which it is deregistered.

(4) The tax administrator shall cancel the registration of the person identified on the day preceding the date on which it became payer.

107a

Cancellation of registration at the request of the person identified

(1) The identified person may apply for cancellation of registration, if it meets the following conditions:

a) for the immediately preceding six consecutive calendar months her incurring

1) declare tax on services received,

2) to pay tax from the received delivery with installation or assembly or delivery systems or networks

3) to pay tax on the acquisition of a new vehicle or goods subject to excise tax or

4) submit a summary report,

b) in the relevant or the immediately preceding calendar year

1) did not acquire goods, with the exception of a new vehicle or goods subject to excise tax, whose total value exceeded net of tax 326 000 CZK,

2) has not made a decision under § 2b, or

c) cease to be economic activity.

(2) The tax administrator shall cancel the registration identified person requesting the cancellation of registration, if the identified person proves that qualifies for cancellation of registration.

(3) A decision under paragraph 1 shall not apply remedies.

(4 ) identify the person ceases to be a person identified on the day following the date of notification of the decision it is unregistered.

Persons required to acknowledge or pay a tax

(1) are required to pay tax

a) the payer who makes a taxable supply supply of goods or services the place of supply in the country, with the exception of transactions for which the person is required to declare tax , which those services are provided ,
b) the payer or identified person, who shall issue in the domestic goods from another Member State,
c) the payer or identified person, the person who is not established in the country provided filling the place of supply in the country, if it is a

1) services pursuant to § 9 and § 10d 10k

2) delivery with installation or assembly, or

3) delivery systems or networks

d ) The buyer , who is identified by the payer or a person to whom goods are delivered simplified procedure within the territory of the European Union in the form of triangular trade ,

e ) taxpayer on whose behalf the goods are placed on importation under the customs procedure for which there is an obligation to pay tax according to § 23 paragraph 1 point . a) to c ) and § 23 paragraph 5 ,

f) a foreign taxable person who provides electronic services under the special scheme and opted inland as a state identification,
g) the payer, which is provided in fulfillment of the reverse charge
h) a person who acquires the domestic new vehicle in another Member State in accordance with § 19, paragraph 6,
i) a person who draws up the document on which state tax.

(2) Pay the tax shall

a) a person who is not a taxpayer on whose behalf the goods are placed on importation under the customs procedure for which there is an obligation to pay tax according to § 23 paragraph 1 point . a) to c ) and § 23, paragraph 6 ,

b ) the person with whom there is an obligation to pay tax according to § 23 paragraph 1 point . d ) to h)

c) a person on whose behalf the goods are returned from a free zone or free warehouse back into the country under § 20

(3) A person obliged to declare or pay a tax is a tax entity.

(4) The person designated to carry out the sale of assets by the payer and accepted payment for sales made business assets, it is obliged to pay tax on personal tax payer’s account to the deadline for filing the tax return for the tax year in which the sale took place. It is also obliged to notify the tax authorities and the realization of taxable transactions. Responsible for payment of the tax payer and the person is jointly and severally.

108a

The liability of the authorized recipient

(1) The beneficiary, who was obliged to excise tax return and pay in connection with the adoption of selected products from another Member State is liable for unpaid tax on the supply of the goods to a third party by the person who acquired the goods from another Member State, unless it proves that take all measures which, since it may reasonably be required to verify that the tax will be the person who bought this product, properly paid.

(2) The beneficiary is liable for unpaid tax only up to the amount of tax calculated from the tax base corresponding to the usual price including excise duty.

(3) The tax authority may invite the authorized recipient to prove that he took all the measures referred to in paragraph 1

(4) The beneficiary may use a special way to ensure tax, use is authorized recipient of this option, it shall be for the purpose of a particular method of securing tax

a) the authorized recipient as the recipient chargeable event,
b) a person who has acquired goods from another Member State subject to excise duty and who supplied the goods to a third party, such as the provider of taxable supply.

Liability of recipient of taxable supply

(1) taxpayer who receives a taxable transaction to the place of performance at home or made other payer provides payment of such claims (hereinafter “the recipient of taxable transactions’), is liable for unpaid tax on this transaction, if it occurs at the time knew or should know and could that

a) the tax shown on the invoice will not intentionally paid,
b) the payer, who makes the taxable supply or receive payment for such claims (hereinafter referred to as “provider of taxable transactions’) are given willfully or get into a position where it can not pay tax or
c) there is a loss of tax or tax benefits elicitation.

(2) The recipient of taxable supply is liable for the unpaid tax on this transaction, if payment for the transaction

a) no economic justification clearly diverging from the usual price ,
b) provided wholly or partly by bank transfer to an account with a payment service provider outside the country, or

c ) provided wholly or partly by bank transfer to an account other than the account provider’s taxable transaction , which is published by the tax authority in a manner allowing remote access, and if the consideration for these transactions exceeds twice the amount in accordance with the law regulating the restriction of cash payments above which is an obligation make a payment by wire transfer .

(3) The recipient of taxable supply is liable for unpaid tax on this transaction, if at the time of its implementation of the provider of taxable supply made public in a manner allowing remote access that is unreliable payer.

(4) The recipient chargeable event, which consists of the supply of fuel distributor fuel under the law regulating the fuel is liable for unpaid tax on this benefit if at the moment of its realization is not a provider of taxable transactions disclosed in a manner allowing remote access that is registered as a distributor of fuel under the law regulating the fuel.

109a

A special way to ensure tax

(1) If the recipient pays taxable supply as providing taxable transaction tax on such taxable transactions, without being called upon as a guarantor, it shall be the payment only to pay the ISP taxable benefits of the taxable supply.

(2) Payment for the taxable transaction provider shall be paid his tax. Simultaneously with the payment recipient of taxable transactions in a way as published by the tax authority shall

a) identification of the taxable supply,
b) the tax for which payment is determined,
c) identification of the recipient chargeable event
d) the chargeable event or the date of receipt of consideration poskytovatelem taxable supply.

(3) If the remuneration as providing taxable supply made without of the chargeable event or on receipt of consideration, it is considered that such date shall be the date of receipt of payment of the tax.

(4) The amount paid for taxable transaction provider shall be taken and recorded in his personal deposit account. The tax due date, this amount shall be transferred to the personal tax taxable transaction account provider with the date of payment at that date if there is to be paid later converted to a personal tax bill to the date payment is registered in the personal deposit account.

(5) If the tax for which the reimbursement is determined wholly or partly paid, the amount transferred from the personal deposit account or as part payment of tax on personal tax’s account of taxation.

Regulatory measures in an emergency, threats to the state

and war

If a declared state of emergency, state of emergency or state of war, the government regulation for a limited period of time necessary, appropriate to the nature and intensity of threats to security of the Czech Republic,

a) an adjustment in tax rates, but less than 5 percentage points, or shifting of goods or services from the basic to the reduced tax rate and vice versa,
b) to allow taxpayers who make taxable supplies for the armed forces, armed security forces, fire brigades, emergency services and operators of economic mobilization, set to deliver goods and provide services to these entities provided tax-free, while retaining the right to deduct the full amount .

PART TWO

TRANSITIONAL, REPEALING

AND FINAL PROVISIONS

Transitional provisions

1) For the application of value added tax for the period before the effective date of this Act and for exercising the rights associated with it, the existing legislation.

2) Under the existing legislation in force before the commencement of this Act until their completion review all procedural deadlines, which started running before the effectivity of this Act. Deadlines for exercising rights under paragraph 1 shall be governed by existing laws.

3) Taxpayer registered under existing regulations is a payer under this Act.

4) The payer who makes a tax return for the calendar quarter is required by 25 July 2004 to file a tax return for the month of April 2004 under current law.

5) The tax period for the payer to the tax return for the calendar quarter and the taxpayer acted in accordance with paragraph 4, the period from 1 May 2004 to 30 June 2004. From 1 July 2004 the tax payer’s return under § 99th

6) A certificate of registration that was issued before the effective date of this Act, shall remain in force. Tax identification numbers issued before the effective date of this Act, registered taxpayers changing so that the first three digits and a hyphen is replaced by “CZ”. The taxpayer is obliged to give this changed the tax ID number. At the request of the taxpayer’s tax record the change in tax identification number registration certificate.

7) To determine the turnover referred to in § 6 of this Act shall be disregarded for the purpose of registering with the turnover before the effective date of this Act.

8) In fiscal year 2004 effective date of this Act shall be used as back-up factor for the contraction of the right to deduct tax in accordance with § 76 paragraph 6 coefficient calculated on the settlement of tax deduction for the taxable period of the calendar year 2003.

9) The cancellation of registration from the date of this Act a payer that the claim of deduction for assets up to 31 December 2000 use rate pursuant to § 20 of the current law adjusts the amount of reduction of the right to deduct tax in accordance with § 74 paragraph 5 coefficient determined in accordance with § 76 of this Act.

10) When settlement right to deduct tax from 1 January 2004 to December 31, 2004 billing procedure so that the period from 1 January 2004 to the effective date of this Act will settle the wording of § 20 of the current Act, and for the period from the effective date of this Act to 31 December 2004 pursuant to § 76 of this Act. Settlement for the period from 1 January 2004 to the effective date of this Act, the payer’s state tax return for the month of April 2004. For additional corrections to the taxable transactions already settled for the taxpayer under the preceding sentence shall proceed according to § 20 paragraph 11 of the current law. Settlement for the period from the effective date of this Act to December 31, 2004 brought to the taxpayer tax return for last tax period of 2004. In fiscal year 2005 is used as back-up factor for the contraction of the right to deduct tax in accordance with § 76 paragraph 6 coefficient calculated on the settlement of tax deduction for the taxable period from the effective date of this Act to 31 December 2004.

11) For contracts concluded before the day preceding the effective date of this Act that to this day have been given an advance on taxable supplies that will be made after the entry into force of this Act, the taxpayer is obliged to declare tax on the taxable event. Deposit paid before the effective date of this Act is not received payment under this Act. For contracts concluded before the day preceding the effective date of this Act to transactions will be effected after the effective date hereof and will be taxable transactions under this Act, the payer, who is obliged to declare and pay tax, the tax shall acknowledge the date of taxable supply or the date of receipt of payment, if payment is received after the effective date of this Act. The amount paid before the effective date of this Act is not received payment under this Act.

12) A contract for the leasing, which have been concluded and the subject of the contract was put into use until the day preceding the effective date of this Act, the relevant provisions of Act No. 588/1992 Coll. On Value Added Tax, as applicable to day preceding the date of entry into force of this Act.

13) A person registered for VAT in another Member State may register on the effective date of this Act, if you will make taxable supplies in the country.

14) In the case of goods in another Member State or the newly acceding Member States, under customs export or transit to 30 April 2004 and after the effective date of this Act come into the country, proceed as import goods.

15) The goods in this country placed under a customs export, transit or outward processing to 30 April 2004 and after the effective date of this Act enters a Member State shall be referred to as the export of goods.

16) The provisions of § 36, paragraph 10 is first used to return back up packages purchased after 30 April 2004.

17) repealed by Law No. 377/2005 Coll.

18) To determine the place of performance under § 8, paragraph 3 in the period from the effective date of this Act to 31 December 2004 do not apply the condition that the value of the goods to another Member State is not exceeded during the preceding calendar year.

19) Decisions on record-tax obligations issued pursuant to § 18 of Act No. 588/1992 Coll. On Value Added Tax, as amended, with effect until 31 December 2004, remain in force after the effective date of this Act.

20) The transfer of property for which the legal effect of the deposit by 30 April 2004 to apply the existing legislation.

21) For goods imported from countries that were Member States before the effective date of this Act and placed under the customs procedures, proceed to impose the tax after the effective date of this Act in accordance with customs regulations.

22) The pre-accession aid programs after the effective date hereof tax returns under § 81 to the end of these programs.

23) If the goods before the effective date of this Act placed under the export and output to another Member State after the effective date of this Act will not be confirmed by the customs authority, taxpayer demonstrates that the conditions for exemption from tax by other evidence.

Repealing provisions

Are repealed:

1) Act No. 588/1992 Coll. Value added tax.

2) Act No. 321/1993 Coll. Amending and supplementing Act No. 588/1992 Coll. On Value Added Tax, as amended by Act No. 196/1993 Coll.

3) Act No. 258/1994 Coll. Amending and supplementing Act No. 588/1992 Coll. On Value Added Tax, as amended.

4) Act No. 133/1995 Coll. Amending and supplementing Act No. 588/1992 Coll. On Value Added Tax, as amended.

5) Act No. 208/1997 Coll. Amending and supplementing Act No. 588/1992 Coll. On Value Added Tax, as amended.

Efficiency

This Act shall become effective on the date of the accession of the Czech Republic to the European Union enters into force, except as provided in § 23, paragraph 3, § 73 paragraph 3 and the last sentence of § 51 paragraph 1 point. j), which come into effect on 1 January 2005.

Zaorálek v. r

Spidla v r

____________________________________________________________

1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.

Council Directive 2006/79/EC of 5 October 2006 on the exemption of imports of small consignments of a non-commercial character from third countries from taxation.

Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax provided for in Directive 2006/112/EC, to taxable persons not established in a Member State of refund but established in another Member State.

Thirteenth Council Directive of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes – Arrangements for the refund of value added tax to taxable persons not established in Community territory.

Council Directive 2008/8/EC of 12 February 2008 amending Council Directive 2006/112/EC as regards the place of service.

Council Directive 2008/117/EC of 16 December 2008 amending Directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra Community.

Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax.

Council Directive 2009/69/EC of 5 May 2009 amending Directive 2006/112/EC on the common system of value added tax as regards tax evasion linked to import.

Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143 point. b) c) of Directive 2006/112/EC as regards the exemption of certain goods from value added tax on the final importation.

Council Directive of 22 2009/162/EU December 2009 amending certain provisions of Directive 2006/112/EC on the common system of value added tax.

Council Directive 2010/23/EU of 16 March 2010 amending Directive 2006/112/EC on the common system of value added tax in terms of optional and temporary application of reverse charge mechanism in relation to the provision of certain services susceptible to fraud.

Council Directive 2010/66/EU of 14 October 2010 amending Directive 2008/9/EC laying down detailed rules for the refund of value added tax provided for in Directive 2006/112/EC, to taxable persons not established in a Member State of refund but established in another Member State.

Council Directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing.

2) § 25 of Act No. 563/1991 Coll. On Accounting, as amended by Act No. 353/2001 Coll. and Act No. 437/2003 Coll.

4) Decree No. 341/2002 Coll. On the approval of technical skills and technical conditions of operation of vehicles on the road, as amended by Decree No. 100/2003 Coll.

4) Act No. 56/2001 Coll. On traffic conditions on-road vehicles and amending Act No. 168/1999 Coll. On liability insurance for damage caused by vehicles and amending some related Acts (the Insurance Motor Vehicle Liability ), as amended by Act No. 307/1999 Coll., as amended.

5) § 476 of Act No. 513/1991 Coll. Commercial Code.

6) § 6 of Act No. 586/1992 Coll., As amended.

7) § 36 paragraph 2 point. t) of Act No. 586/1992 Coll., as amended.

7) For example Act No. 505/1990 Coll. On Metrology, as amended, Act No. 248/2000 Coll., On regional development, as amended.

7b) For example Act No. 634/2004 Coll. On administrative fees, as amended, Act No. 565/1990 Coll. On Local Fees, as amended.

7c) § 26 to 32a of Act No. 586/1992 Coll. On Income Tax, as amended.

7d) Act No. 563/1991 Coll. On Accounting, as amended.

7e) Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax.

10a) Act No. 477/2001 Coll. On packaging and amending certain acts (Packaging Act), as amended.

11) Act No. 229/1991 Coll. Regulate the ownership of land and other agricultural property, as amended.

Law No. 42/1992 Coll. Of property relations and the settlement of property claims in cooperatives, as amended.

16) Act No. 26/2000 Coll. Public auctions, as amended by Act No. 120/2001 Coll. and Act No. 517/2002 Coll.

19a) Article. 92, 114 and 201 to 208 of Council Regulation (EEC) No 2913/92.

21) Art. 2 of Commission Recommendation 1994/820/EC of 19 October 1994 on the legal aspects of electronic information exchange.

24a) Article. 170 paragraph 2 letter c) of Council Regulation (EEC) No 2913/92.

27) Act No. 72/1994 Coll. Adapting certain co-ownership relationship to buildings and some ownership rights to housing and non-residential premises and supplementing certain Acts (Act on ownership of dwellings), as amended.

27a) § 2, paragraph 5 of Act No. 183/2006 Coll. Zoning and Building Code (Building Act).

27b) § 77 of Act No. 361/2003 Coll. Service of members of security forces, as amended by Act No. 530/2005 Coll.

27c), § 2 of Act No. 109/2002 Coll. On institutional and protective education in schools and preventative educational care in school facilities and to amend other Acts, as amended by Act No. 383/2005 Coll.

27d) Decree No. 108/2005 Coll. School educational and boarding facilities, and school specific facilities.

27e) § 38 of Act No. 20/1966 Coll. On public health care.

27f) § 42 and 44 of Act No. 359/1999 Coll. On Social and Legal Protection of Children, as amended.

27g) § 22a of Act No. 48/1997 Coll. On Public Health Insurance, as amended by Act No. 340/2006 Coll.

27h) § 4 of Act No. 170/2002 Coll. On war veterans, as amended by Act No. 70/2007 Coll.

29) § 3, paragraph 1 point. a) Act No. 231/2001 Coll. on radio and television broadcasting and to amend other Acts.

30) § 2, paragraph 1 point. l) of Act No. 231/2001 Coll.

31) § 2, paragraph 1 point. n) of Act No. 231/2001 Coll.

32) § 2, paragraph 1 point. o) of Act No. 231/2001 Coll.

33) § 313 of Act No. 513/1991 Coll. Commercial Code.

38) Act No. 252/1994 Coll. On radio and television fees, as amended.

39) Act No. 183/2006 Coll. Zoning and Building Code (Building Act) as amended by Act No. 68/2007 Coll.

42) § 7 of Act No. 561/2004 Coll. Preschool, elementary, secondary, higher vocational and other education (Education Act).

43) § 65 paragraph 2 and § 96 paragraph 2 of Act No. 561/2004 Coll.

44) Act No. 109/2002 Coll. On institutional and protective education in schools on preventive care in school facilities and to amend other Acts, as amended.

44a) Act No. 111/1998 Coll. On universities and amending other Acts (the Higher Education Act), as amended.

44b) For example Act No. 563/2004 Coll. On Pedagogical Staff and on amendment to some laws.

44c) For example, Decree No. 524/2004 Coll. Accreditation facilities for retraining of job seekers and applicants for employment, Act No. 312/2002 Coll. Local government officials, as amended, Act No. 96 / 2004 Coll., the paramedical professions, as amended.

44d) § 38 point. c) Act No. 561/2004 Coll.

44e) Appendix 1 of Decree No. 183/1998 Coll. Providing further study or training for the purposes of state social security and pension insurance, considered a study at secondary or high schools, as amended, or listed in another list issued by the Ministry of Education, Youth and Sports.

44f) The Ministry of Education, Youth and Sports, listing the standardized language tests, or other any other similar list.

44 g) For example, Decree No. 50/1978 Coll. Expertise in electrical engineering, as amended.

46) Act No. 48/1997 Coll. On public health insurance and amending some related Acts, as amended.

47) Act No. 108/2006 Coll. On social services.

47a) § 78 of Act No. 108/2006 Coll. On social services.

48) Act No. 202/1990 Coll. On lotteries and other similar games, as amended.

48a) § 4 of Act No. 359/1999 Coll. On Social and Legal Protection of Children, as amended.

48b) Article. 91, 161, 145, 182 of Council Regulation (EEC) No 2913/92.

49) Council Regulation (EC) No 1186/2009 of 16 November 2009 on the Community system of reliefs from customs duty.

49c), § 77 of Act No. 49/1997 Coll. On civil aviation and amending Act No. 455/1991 Coll., On Trades (Trade Act), as amended.

52) § 33 of Act No. 586/1992 Coll., As amended by Act No. 259/1994 Coll., Act No. 149/1995 Coll. and Act No. 168/1998 Coll.

53) § 25 paragraph 1 point. t) of Act No. 586/1992 Coll., as amended.

55) For example, Decree No. 157/1964 Coll. On the Vienna Convention on Diplomatic Relations, Decree No. 21/1968 Coll. On the Convention on the Privileges and Immunities of the Specialized Agencies, Decree No. 32/1969 Coll. On the Vienna Convention on Consular Relations, Decree No. 40/1987 Coll. on the Convention on Special Missions, Decree No. 52/1956 Coll. the Czechoslovak Republic to the Convention on the Privileges and Immunities of the United Nations General Assembly adopted the United Nations on 13 . February 1946, Act No. 125/1992 Coll. on the establishment of the Secretariat of the Conference on Security and Cooperation in Europe and the Privileges and Immunities of the Secretariat and other institutions of the Conference on Security and Cooperation in Europe, Communication from the Ministry of Foreign Affairs No. 36/2001 Coll. ms, the adoption of the Agreement on the Status of the North Atlantic Treaty Organization, representatives of national and international personnel.

56) Art. 1 of Decree No. 157/1964 Coll. On the Vienna Convention on Diplomatic Relations.

57) Art. 1 of Decree No. 32/1969 Coll. On the Vienna Convention on Consular Relations.

59a) Act No. 130/2002 Coll. On R & D support from public funds and amending certain related laws (Act on Support of Research and Development), as amended.

60) Act No. 310/1999 Coll. Of foreign military forces on the territory of the Czech Republic.

60a) Act No. 269/1994 Coll. Criminal Records, as amended.

61) Act No. 159/1999 Coll., On certain conditions of business in the tourism sector and amending Act No. 40/1964 Coll., The Civil Code, as amended, and Act No. 455/1991 Coll. Trades (Trade Act), as amended.

66) § 2, paragraph 2, point. c) and d) of Act No. 513/1991 Coll. Commercial Code.

66a) For example, Article 222 paragraph 1 letter a) of Regulation (EEC) No 2913/92.

70) § 2. g) of Act No. 379/2005 Coll., on measures to protect against the damage caused by tobacco, alcohol and other addictive substances and amending related laws.

71) Act No. 123/2000 Coll. On medical devices and amending certain other laws.

Government Regulation No. 181/2001 Coll. Laying down technical requirements for medical devices as amended by Act No. 336/2001 Coll. and Act No. 251/2003 Coll.

Government Regulation No. 191/2001 Coll. Laying down technical requirements for implantable medical devices as amended by Act No. 337/2001 Coll. and Act No. 251/2003 Coll.

Government Regulation No. 286/2001 Coll. Laying down technical requirements for diagnostic medical devices in vitro.

73) § 32a, paragraph 6 and § 33 of Act No. 586/1992 Coll., As amended.

74) § 6, paragraph 8, § 7, paragraph 11 of Decree No. 500/2002 Coll., Implementing certain provisions of Act No. 563/1991 Coll. On Accounting, as amended, for accounting units that are entrepreneurs keeping double-entry accounting.

75) Council Directive of 22 2009/162/EU December 2009 amending certain provisions of Directive 2006/112/EC on the common system of value added tax in Article 151 paragraph 1 point. aa) and the Protocol on the Privileges and Immunities of the European Communities.

76) Act No. 695/2004 Coll. On conditions for trading in greenhouse gas emissions and amending certain laws.

Appendix No. 1 to Act No. 235/2004 Coll.

List of benefits, in their implementation of the bodies performing public administration,

considered taxable persons

1) Supply of water, gas, heat, cold and electricity.

2) Supply of new goods manufactured for sale.

3) Telecommunication Services.

4) Transport of passengers and goods.

5) Storage, port and airport services.

6) Travel agencies and tour services.

7) Services provided by advertising agencies.

8 Services exhibitions, trade fairs and congresses.

9) running of staff shops, canteens, factory canteens and similar.

10) Services of radio and television broadcasting, other than exempt under § 53

11) Filling made by the State Agricultural Intervention Fund for the supply of agricultural and food products in accordance with regulations for the operation of the fund.

Annex 2 to Act No. 235/2004 Coll.

The list of services subject to reduced rate

CZ-CPA	Description of service
	Repair of medical devices referred to in Annex 3 to this Act.
33) 17.19	Repairs wheelchairs.
36) 00.2	Water treatment and distribution networks.
37	Collection and treatment of waste water, including other services related to these activities.
38) 1	Collection and transportation of municipal waste.
38) 2	Preparation and disposal of municipal waste.
49	Ground regular public transport of passengers and their luggage.
49) 39.2	Passenger transport services by funiculars, teleferics and ski lifts.
50	Water regular public transport of passengers and their luggage.
51	Aviation regular mass transportation of passengers and their luggage.
55	Accommodation services.
59) 14	Providing authorized access to film screenings.
81) 21.10	Interior cleaning services performed in the home.
81) 22.11	Window cleaning services performed in the home.
86	Health care defined numerical code product classification CZ-CPA 86, if not as a medical service is exempt pursuant to § 58
87	Social care, unless exempt under § 59
88) 10,88.91	Home care for children, elderly, sick and disabled citizens.
90	Services provided by authors, composers, sculptors and other performers, if not to grant authorization to exercise the right to use the work and services outside of independent journalists, independent of models.
90, 91, 93	Granting permission for entry to museums and other cultural facilities (for cultural events and attractions, shows, zoos and botanical gardens, nature reserves, national parks, amusement parks and theme parks, circuses, historical buildings and similar visitor attractions).
93) 11 93.12	Providing authorized access to sporting events, use of indoor and outdoor sports facilities for sports activities.
93) 13	Gyms and fitness centers Services.
93) 29.11	Services related to operation of recreational parks and beaches.
93) 29.21	Providing authorized access to fireworks, light and sound show.
96) 03	Funeral and related services outside the funeral services for animals.
96) 04	Services Turkish baths, saunas, steam baths and salt caverns.

Reduced tax rate are subject to service, which answers to the numerical code product classification CZ-CPA in force since 1 January 2008 and specifically referred to the verbal description of this code in the text of this Annex.

Regular public transport of passengers means transportation of passengers along specified routes, passengers are picked up at predetermined stopping points, or according to predetermined schedules, approved by Law No. 111/1994 Coll. On Road Transport as amended, Act No . 266/1994 Coll. Railways, as amended, Act No. 49/1997 Coll. on civil aviation and amending Act No. 455/1991 Coll., on Trades (Trade Act), as amended amended, Act No. 114/1995 Coll. on inland navigation, as amended, Decree of the Ministry of Transport and Communications No. 388/2000 Coll. schedules regular public passenger transport in the case of intercity public transport .

For cleaning the interior of the services performed in the home and window cleaning services carried out in homes for the purposes of this Act in cleaning apartment or small house outside the premises which are not designed for living. For cleaning services in the home is also considered cleaning the common areas of a residential building.

Authorized to exercise the right to use the work means an authorization pursuant to Act No. 121/2000 Coll. On copyright, rights related to copyright and amending certain acts as amended.

Editor ‘s note: The dial CZ-CPA issued by the Czech Statistical Office and was published in Notice No. 275/2008 Coll. In practice, however, is not needed, because just based on a verbal description of this Annex.

Annex No. 3 to Act No. 235/2004 Coll.

The list of goods subject to reduced rate

Code number of the Harmonized Commodity Description Coding	Product Name
01-05, 07-23, 25	Food and beverages (excluding alcohol, defined by a special regulation 70)) and animal feed, live animals, seeds, plants and ingredients normally intended for the preparation of food products commonly used as a supplement or substitute foodstuffs; water. Outside of goods included in numerical codes 2203-2208.
06	– Live trees and other plants, bulbs, roots and the like, cut flowers and ornamental foliage.
07-12	– Plants and seeds.
28-30, 40, 48, 56, 61, 62	– Radiopharmaceuticals, sorbitol for diabetics, aspartame, saccharin and its salts, antibiotics, pharmaceutical products – used only for health services, disease prevention and treatment for human medical purposes.
49	– Books, brochures, flyers, brochures, newspapers and magazines, where advertising does not exceed 50% of the area, picture albums, picture books, drawing and coloring books for children, music printed or manuscript, cartographic products of all kinds, including atlases, wall maps, topographical plans and globes, printed in addition to fully or substantially intended for advertising.
01 to 96	– Medical devices under the law regulating medical devices, which are usually intended for the exclusive personal use of the disabled to treat disability, or to mitigate its consequences, in the case of medical devices, which can be classified into the categories listed in Section A of Annex 3 Law on public health insurance or which are listed in Annex 4 of the Act on public health insurance, with the exception of medical devices that are included in these species (types) of medical devices in Sections B and C of Annex 3: – All kinds (types) of medical devices listed Section B – Wound swabs – Cellulose wadding – Resources ostomy – deodorant – Wig.
01 to 96	– Medical devices according to the legal rules relating to medical devices, which are usually intended for the exclusive personal use of the disabled to treat disability or mitigating its consequences when it comes to medical devices manufactured in accordance with a qualified health worker, which the worker gives the individual design characteristics medical device intended to be used only for a particular patient.
90	– Orthopaedic appliances, including crutches, surgical belts and trusses, splints and other fracture appliances, artificial parts of the body, hearing aids and other appliances which are worn or on the body or implanted in the body to compensate for a defect or disability and only medical devices under the law regulating medical devices, they are usually intended for the exclusive personal use of the disabled to treat disability or to mitigate its consequences.
48, 64, 66, 84, 85, 87, 90, 91	– Goods for personal use to alleviate the ill
	consequences of the disease, which is not a medical device in accordance with special legislation, namely:
	– Braille paper
	– Personal and kitchen scales with voice output for blind and partially sighted people
	– Typewriters and word-processing (word processor) adapted to use the blind and partially sighted persons or persons with amputated or paralyzed upper limb
	– Electronic calculators with speech, or tactile output for blind and partially sighted persons and electronic counting machines to voice or tactile output for blind and partially sighted people
	– Computers specially adapted for blind and partially sighted people with speech or tactile output or hardware adapter for enlarging fonts and images, and their units, and devices with voice output or tactile or hardware adapter for enlarging fonts and images
	– Braille computer printer for the blind and partially sighted people, a keyboard for blind and partially sighted people and other input and output units for computer processing of tactile fonts
	– Units of computers and peripheral devices to computers allowing their control persons with reduced fine motor or amputated limbs
	– Telephones and videophones designed for deaf people
	– Magnifier television image for blind and partially sighted people
	– Special sound or visual device for the deaf, blind and partially sighted people
	– Manual control of foot pedals, hand levers, including a shift lever for disabled persons
	– Watch for blind and partially sighted people with tactile or voice output with cases other than of precious metals and vibrating light and watch for deaf people
	– Vibration and light alarms for deaf people and alarm clocks with voice or tactile output for blind and partially sighted people
	– Parts of these products, where the affidavit evidence that the goods belong to a particular commodity above.
94	– Child seats in cars.
4401	– Fuel wood, in logs, billets, twigs, fagots or similar forms of wood chips or shavings, sawdust and wood waste and scrap, not agglomerated in logs, briquettes, pellets or similar forms, designated as fuel.

Harmonized System code number is the number-code description of the selected products in the customs tariff in force on 1 January 2007.

Editor ‘s note: For more information on the Harmonized System can be found in this document.

Reduced rate of tax shall apply to goods while the code number corresponding to the Harmonized System and explicitly referred to the verbal description of this code in the text of this Annex.

Newspaper for the purposes of this Act shall mean newspapers and news periodicals, published at least twice a year under the same name and a typical arrangement for them without a firm connection of individual sheets.

Annex 4 to Act No. 235/2004 Coll.

Works of art, collectors’ pieces and antiques

Code number of the Harmonized Commodity Description Coding	Product Name
A) Works of art
5805	– Tapestries made by hand from original artwork supplied by artist, but not more than eight copies.
6304	– Wall textiles made by hand from original artwork supplied by artist, but not more than eight copies.
9701	– Paintings, paintings, drawings, collages, and similar works of art, made entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio and similar painted background.
9702	– Original engravings, prints and lithographs, which are the immediate impressions by the artist in limited numbers in black and white or color it by hand rather than mechanical or photomechanical process.
9703	– Original sculptures and statuary, in any material, provided that entirely by the artist; sculpture casts into 8 pieces, the production is supervised by the artist or his representative.
B) Collectors’ items
9704	– Postage stamps, postage stamps, or stamps, envelopes, stamped and bearing the postmarks, first day issue stamps, postal stationery or the like, franked or nefrankované items unless they are legal tender and not intended for use as legal tender.
9705	– Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical historical, archaeological, palaeontological, ethnographic or numismatic interest.
C) Antiques
9706	– Other than works of art or collectors’ items, which are more than 100 years.

Editor ‘s note: For more information on the Harmonized System can be found in this document.

Annex 5 to Act No. 235/2004 Coll.

The list of goods which are shipped apply the reverse charge

Code number of the Harmonized Commodity Description and Coding	Product Name
2618 00 00	Granulated slag (slag sand) from manufacture of iron or steel
2619 00	Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel
2620	Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds
3915	Waste, parings and scrap, of plastics
4004 00 00	Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
4707	Recovered paper or paperboard (waste and scrap)
5003 00 00	Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted)
5103 00 00	Waste of wool or of fine or coarse animal hair (including yarn waste but excluding garnetted)
5103 20 00	Other waste of wool or fine animal hair
5103 30 00	Waste of coarse animal hair
5202 00 00	Cotton waste (including yarn waste and garnetted)
5202 10 00	Thread waste
5505 00 00	Waste of man-made fibers (including noils, yarn waste and garnetted)
6310	Used or new rags, scrap twine, cordage, ropes and cables, of textile materials in the form of residues or products have been withdrawn from use
7001 00 10	Cullet and other waste glass
7112	Waste and scrap of precious metal or of metal clad with precious metal, other waste and scrap containing precious metal or precious metal compounds, used principally for the recovery of precious metals
7204	Waste and scrap of iron or steel remelting scrap of iron or steel ingots
7404 00	Copper waste and scrap
7503 00	Nickel waste and scrap
7602 00	Aluminium waste and scrap
7802 00 00	Lead waste and scrap
7902 00 00	Zinc waste and scrap
8002 00 00	Tin waste and scrap
8101 97 00	Waste and scrap of tungsten
8102 97 00	Waste and scrap of molybdenum
8103 30 00	Waste and scrap of tantalum
8104 20 00	Waste and scrap
8105 30 00	Waste and scrap of cobalt
ex 8106 00 10	Waste and scrap of bismuth
8107 30 00	Waste and scrap of cadmium
8108 30 00	Waste and scrap of titanium
8109 30 00	Waste and scrap of zirconium
8110 20 00	Waste and scrap of antimony
8111 00 19	Waste and scrap of manganese
8112 13 00	Waste and scrap of beryllium
8112 22 00	Waste and scrap of chromium
8112 52 00	Waste and scrap of thallium
8112 92 21	Waste and scrap of niobium (Columbia), rhenium, gallium, indium, germanium and vanadium
8113 00 40	Waste and scrap of cermets
8548 10	Waste and scrap of primary cells, primary batteries and electric accumulators, spent primary cells, batteries and electric accumulators.

Harmonized System code number is the number-code description of the selected products in the customs tariff in force on 1 January 2010.

If before the Harmonized System code number preceded by “ex” refers to annex to goods bearing the code number at the same Harmonized System, and specifically mentioned the verbal description of this code in the Annex.

Editor ‘s note: For more information on the Harmonized System can be found in this document.