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What are the essential information that every tax invoice must contain according to the Czech VAT Act?
Czech VAT is generally due on a supply of goods or services with the place of supply in the Czech Republic carried on by a taxable person in the course of economic activities. The taxable supply usually means goods or services provided for a consideration.
The simplification rule for the consignment stock (called as "Call of Stock") can be applied in the Czech Republic. However, there are several conditions that must be fulfiled for it.