VAT changes related to e-commerce

We would like to draw your attention to the amendment to the Czech VAT Act, which should be effective from 1 July 2021.

The relevant proposal has already been approved by the Chamber of Deputies; it will now be debated in the Senate.

The changes will mainly concern:

• Taxation of shipments of goods between EU Member States;
• Abolition of the VAT exemption for imports of goods with a value not exceeding EUR 22;
• Delivery of goods facilitated by the operator of an electronic interface;
• Extension of the One Stop Shop (OSS) regime.

The Financial Administration of the Czech Republic has issued detailed information, which can be obtained under the following link (in Czech only).

If the above changes apply to you, please do not hesitate to contact us.

Your WTS Alfery team