skupina

VAT waiver for supplies of electricity and gas published in the Financial Bulletin (No. 1036)

A decision on the remission of VAT on supplies of electricity or gas was published in the Financial Bulletin No. 34/2021. This is a blanket tax remission for all (i.e. for both VAT payers and non-payers), the purpose of using gas or electricity is not differentiated in any way for the purposes of the remission.

The waiver applies to all supplies of electricity or gas, including received payments (advances), for which the duty to declare tax or receipt occurs in November or December 2021. Instructions on the practical application of the VAT waiver (that is, for example, in the records for VAT purposes, in the VAT return, or in the control report) have been published by the Financial Administration of the Czech Republic on its website.

publikováno 10.11.2021
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