Goods – intra-EU arrivals
Supplies of goods by businesses elsewhere in the EU to Czech Republic consumers
Businesses established in other EU member states that supply goods to Czech Republic consumers must comply with the distance selling regulations.
From 1 July 2021, the distance selling rules changed and a unified (EU-wide) distance sales threshold is now applicable.
A business may, however, register and account for Czech Republic VAT voluntarily before exceeding the threshold or before starting to make distance sales to the Czech Republic. In order to do so, it must:
• inform the fiscal authority in its home country;
• notify the
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