Commentary

Domestic reverse charge

10 Czech Republic
10 Czech Republic | Commentary

Domestic reverse charge

10 Czech Republic | Commentary

Domestic reverse charge

Certain local transactions between businesses that are registered for Czech Republic VAT are subject to the domestic reverse charge.

The domestic reverse charge applies to the following:

  1.  

    •     Supplies of construction services.

  2.  

    •     Supplies of gold.

  3.  

    •     Certain types of waste.

  4.  

    •     Emissions allowances.

  5.  

    •     Supplies of land and property where the supplier has opted to tax.

  6.  

    •     Supplies of electricity and gas to a business via distribution systems or networks including the transfer of a guarantee of the origin or an energy source.

  7.  

    •     Supplies of certain telecommunication services.

  8.  

    •     Certain supplies of mobile phones, tablets, laptops,

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