{"id":185931,"date":"2024-12-26T14:59:27","date_gmt":"2024-12-26T13:59:27","guid":{"rendered":"http:\/\/en\/mini_blog\/czech-republic-amendment-to-the-vat-act\/"},"modified":"2024-12-26T14:59:55","modified_gmt":"2024-12-26T13:59:55","slug":"czech-republic-amendment-to-the-vat-act","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/en\/czech-republic-amendment-to-the-vat-act\/","title":{"rendered":"Czech Republic: Amendment to the VAT Act"},"content":{"rendered":"\n<p>On 11 December 2024, the Senate of the Czech Republic approved an <strong>amendment to the Value Added Tax (VAT) Act<\/strong>. Among other things, this revision introduces <strong>changes to the regime<\/strong> applicable to small businesses, such as the possibility of opting for <strong>exemption from paying VAT<\/strong> in other EU Member States.<\/p>\n\n\n\n<p>As well as bringing it into line with EU law, the amendment includes a number of substantial technical changes, taking account of developments in case law and lessons learned from practice.<\/p>\n\n\n\n<p>One of the main changes is the <strong>reduction in the period for which VAT<\/strong> can be deducted, from three to two years. Taxable persons will now be able to claim <strong>VAT deduction<\/strong> within two years of the end of the calendar year in which the right to deduct arose.<\/p>\n\n\n\n<p>Another important point concerns <strong>VAT refund claims for businesses established outside the EU<\/strong>. The Ministry of Finance will publish a new list of eligible non-EU countries, based on the principle of reciprocity. In addition, <strong>applications for refunds will now be made in electronic format<\/strong>, which will simplify procedures and increase the efficiency of the process.<\/p>\n\n\n\n<p>Once approved by the Senate, the bill was sent to the President of the Republic for signature. The majority of the new provisions are due to come into force on 1 January 2025, with certain specific measures only due to come into force on 1 July 2025, 1 January 2026 and 1 January 2028.<\/p>\n\n\n\n<p>For more information, and any questions you may have about changes to VAT law in the Czech Republic, please <a href=\"https:\/\/www.asd-int.com\/en\/contact\/\">contact our experts<\/a>.<\/p>\n\n\n\n<p>Source: <a href=\"https:\/\/www.psp.cz\/sqw\/historie.sqw?o=9&amp;t=726\" target=\"_blank\" rel=\"noopener\">Parliament of the Czech Republic<\/a> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 11 December 2024, the Senate of the Czech Republic approved an amendment to the Value Added Tax (VAT) Act. Among other things, this revision&#8230;<\/p>\n","protected":false},"author":36,"featured_media":185923,"menu_order":0,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3350],"tags":[3716],"pays":[823],"class_list":["post-185931","mini_blog","type-mini_blog","status-publish","format-standard","has-post-thumbnail","hentry","category-vat","tag-tax","pays-republiquetcheque-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Czech Republic: Amendment to the VAT Act | ASD<\/title>\n<meta name=\"description\" content=\"An amendment concerning the revision of VAT rates has been approved by the Senate of the Czech Republic from January 2025.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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