Commentary

Reduced-rated supplies

10 Czech Republic
10 Czech Republic | Commentary

Reduced-rated supplies

10 Czech Republic | Commentary

Reduced-rated supplies

The Czech Republic applies reduced rates of VAT of 15% and 10% to specific lists of goods and services (see Appendix 10C).

As these are taxable supplies, it follows that VAT incurred on expenditure associated with making these supplies, including overhead costs, is recoverable (apart from those items specifically blocked – see 10.42).

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