Services supplied to overseas customers – main rules

Commentary

Exceptions to the general rules

10 Czech Republic
10 Czech Republic | Commentary

Exceptions to the general rules

10 Czech Republic | Commentary

Exceptions to the general rules

The following exceptions apply to both business customers and consumers:

  1.  

    •     Services connected to immovable property such as construction services, property management, services of estate agents, hotel accommodation.

  2.  

    These services are subject to VAT according to the place where the immovable property is physically located.

  3.  

    •     Short-term hire of means of transport.

  4.  

    'Means of transport' includes cars, boats, aeroplanes and similar vehicles supplied without a driver/operator.

  5.  

    'Short-term' means less than 90 days for boats and similar vessels, and less than 30 days in all other cases.

  6.  

    VAT applies to these services in the country where the means of transport is put at the disposal of the customer.

  7.  

    •     Admission to and supplies of services in respect of admission to cultural, sporting, artistic, scientific, educational or similar events.

  8.  

    These services are subject to VAT according to the place where the event physically takes place only if the event is open to the public.

  9.  

    •     Restaurant and catering services.

  10.  

    When supplied from a fixed establishment these services are subject

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