Commentary

Refunds to non-EU businesses

10 Czech Republic
10 Czech Republic | Commentary

Refunds to non-EU businesses

10 Czech Republic | Commentary

Refunds to non-EU businesses

Businesses in non-EU countries that incur Czech Republic VAT on business expenditure may be able to claim a refund of this VAT from the Czech financial authority.

To be eligible to make a claim the following conditions must be satisfied:

  1.  

    •     The business must be registered for business purposes in a non-EU country.

  2.  

    •     The business must not be registered, liable or eligible to be registered for VAT in the Czech Republic.

  3.  

    •     The business must have no place of business or other residence in the EU.

  4.  

    •     The business must not make any supplies of goods or services in the Czech Republic other than import of goods, VAT-exempt supplies, services related to

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial