VAT on e-commerce (No. 1032)

As for the amendment to the VAT Act, especially for electronic commerce, which we reported about in our e-services No. 1017 and 1023, the legislative process was completed by its publication in the Collection of Laws (published under No. 355/2021 Coll.). Changes apply to the following items:

• Distance selling of goods (forwarding of goods),
  • The special regime of One-Stop-Shop (OSS),
  • Trading in goods when using an electronic interface,
  • Imports of low value goods.

Detailed information of the Customs Administration of the Czech Republic on VAT payments, especially for consignments from the third countries, with a value of less than 22 EUR, is available here.

publikováno 07.10.2021