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Commentary

Appendix 10B: VAT exemptions applied in the Czech Republic

10 Czech Republic
10 Czech Republic | Commentary

Appendix 10B: VAT exemptions applied in the Czech Republic

10 Czech Republic | Commentary

Appendix 10B: VAT exemptions applied in the Czech Republic

VAT exemptions are applied in the Czech Republic to the following:

  1.  

    •     Public postal services.

  2.  

    •     Radio and TV broadcasting (apart from advertising, teleshopping or sponsorship).

  3.  

    •     Financial services.

  4.  

    •     Pension services.

  5.  

    •     Insurance business.

  6.  

    •     Transfer of land, buildings, apartments and office spaces after the expiry of three years from the first approval.

  7.  

    •     Rental of property (not short-term).

  8.  

    •     Short-term rental of construction including equipment, supplies of electricity, heat, cold, gas or water no longer than 48 hours.

  9.  

    •     Education.

  10.  

    •     Healthcare and related goods and services.

  11.  

    •    

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