VAT novelties for cross-border deliveries of goods are effective from 1 September 2020 already (No. 940)

The information on the implementation amendment to the VAT Act (No 343/2020 Coll.), which is effective from 1 September 2020 (with the exception of changes in the travel service system that are effective from 1 January 2022), has been published on the Financial Administration’s website.


The amendment to the VAT Act includes in particular the following changes:

From 1 January 2020 to 31 August 2020, taxpayers could act on a voluntary basis according to direct action of the Council Directive (EU), as the changes specified in the Directive were not implemented to the Czech VAT Act in due time as of 1 January 2020. The General Financial Directorate Information was published on this possible behavior in January 2020.

From 1 September 2020, it is no longer possible to proceed in this way, i.e. directly in accordance with the VAT Directive, as the changes have already been transposed into the VAT Act. This means that, as the amendment becomes effective, tax entities will act in accordance with the rules of the VAT Act exclusively from 1 September 2020.

These topics will also be part of the lecture ”Application of VAT to cross-border transactions”, which will take place on 20 October 2020.

publikováno 31.08.2020
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