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.