Goods – import and export procedures

Commentary

Goods exported to non-EU countries

10 Czech Republic
10 Czech Republic | Commentary

Goods exported to non-EU countries

10 Czech Republic | Commentary

Goods exported to non-EU countries

VAT exemption applies to a supply (delivery) of goods by a VAT payer if the goods are dispatched or transported from the Czech Republic to a non-EU country:

  1.  

    •     by a seller or a person authorised by the seller; or

  2.  

    •     by a buyer or a person authorised by the buyer if the buyer does not have a seat, a place of business, a place of residence or a permanent establishment in the Czech Republic, with the exception of goods transported by the buyer in order to furnish (equip) or to stock recreational vessels or

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