VAT registration

Commentary

Intra-EU acquisitions of goods

10 Czech Republic
10 Czech Republic | Commentary

Intra-EU acquisitions of goods

10 Czech Republic | Commentary

Intra-EU acquisitions of goods

VAT registration may be required where an entity that is not registered for VAT in the Czech Republic makes intra-EU acquisitions of goods. If the value of the intra-EU acquisitions exceeds the relevant VAT threshold (see 10.1), VAT registration will be required unless the goods are being acquired for use in a purely personal capacity.

Once VAT registered, the acquiring entity will be obliged to pay VAT to the financial authority on the value of the goods acquired.

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