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Specification of the definition of goods subject to the reverse charge regime
Due to changes in the customs tariff, the Ministry of Finance submitted a proposal to amend Government Decree No. 361/2014 Coll., which specifies the goods and services subject to the domestic reverse charge regime in connection with the provisions of Section 92f of the VAT Act. The changes concern in particular the definition of metals, hafnium scrap, mobile phones and video game consoles to which this regime applies. If you apply the reverse charge regime to the supply of these goods, we recommend that you check whether the goods you supply are actually subject to this regime.
Due to changes in the customs tariff, the Ministry of Finance submitted a proposal to amend Government Decree No. 361/2014 Coll., which specifies the goods and services subject to the domestic reverse charge regime in connection with the provisions of Section 92f of the VAT Act. The changes concern in particular the definition of metals, hafnium scrap, mobile phones and video game consoles to which this regime applies. If you apply the reverse charge regime to the supply of these goods, we recommend that you check whether the goods you supply are actually subject to this regime.
Tax newsletters 2018
Tax newsletters 2019
Tax newsletters 2020
Discover the tax updates from 2020.
- VAT Alert: Problems with the fulfilment of your VAT obligation in the Czech Republic?
- Mazars Tax View - June 2020
- Mazars Tax View: November 2020
- Mazars Tax View - January 2020
- Mazars Tax Alert: Updated information on the measures of the government of the Czech Republic in connections with the Covid-19
- Mazars Tax Alert: Updated information on the measures of the government of the Czech Republic in connection with the coronavirus
- Tax Alert: Brief overview of the government’s approved extraordinary measures
- TAX ALERT: COVID-19 GOVERNMENT PACKAGE OF MEASURES IN THE AREA OF TAXATION
- Mazars Tax Alert: Transfer pricing in a pandemic - New OECD Instruction
- Mazars Tax Alert - November 2020
- Mazars CEE VAT Alert - 6/2020
- CEE VAT Alert - 6/2020