Special focus of this notice is on obligations in the area of distance sales of goods, which are typically the sales of goods from other EU member state to persons in the Czech Republic, for whom the acquisition of goods is not subject to taxation, or the distance sales of goods from the Czech Republic to customers in other EU member states (especially the Amazon-sellers).
The complete notice can be downloaded from the website of the Czech tax office.
The notice does not inform about all responsibilities and situations that may occur in practice and also does not cover all information for those taxable persons who have only the establishment in the Czech Republic.
The Czech tax office has published a notice which contains a basic information on registration for value added tax and other responsibilities arising from the tax law that need to be fulfilled by non-established persons in the Czech Republic.
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.