VAT registration

Commentary

Foreign businesses

10 Czech Republic
10 Czech Republic | Commentary

Foreign businesses

10 Czech Republic | Commentary

Foreign businesses

Foreign businesses are required to register for VAT in the Czech Republic if they make the following types of supplies:

  1.  

    •     Intra-EU sales of goods to other EU member states.

  2.  

    •     Intra-EU acquisitions of goods into the Czech Republic from other EU member states.

  3.  

    •     Buying and selling goods in the Czech Republic.

  4.  

    •     Supplies over the distance selling registration threshold.

  5.  

    •     Organisation of live events, exhibitions or conferences where the customer pays for admission.

  6.  

    •     Supplying services into the Czech Republic to a non-taxable person which are not under general rule services.

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