Country overview: Czech RepublicPlace of Supplies of Services (PoSS) rules in 2010 |
| Czech Republic | |
|---|---|
| Significant changes between draft law and Directives? | No |
| Use and enjoyment rules for B2B transactions? | Yes, but only when a B2B service is supplied to a Czech VAT payer, place of supply is outside the EU based on the basic B2B rule and the service is used/enjoyed in the Czech Republic. |
| Force of attraction rules regarding PE's? | No |
| Do sanctions apply for failing to report reverse charged services? | Yes |
| Projected time period for ESL's for services? | ESL filed monthly, by the 25th day of the following month. If only services are provided, then ESL is filed quarterly. |
| Do thresholds apply to ESL's for services? | No |
| ESL filing deadline? | By the 25th day after the end of the reporting period |
| Do sanctions apply for late/incorrect submissions of ESL's for services? | Yes |
| ESL for services format already published? | Services are reproted in the ESL for goods. Special code “3” is used. |
| Projected time period for ESL's for goods? | ESL filed monthly |
| Do thresholds apply to ESL's for goods | No thresholds. |
| ESL filing deadline? | 25th day after the end of the reporting period |
| Impact on e-filing procedure? | Only electronic filing will be possible. Periods until 2009 in paper form. |
| VAT return adapted? | No |
| Final date for 8th Directive refund requests is 30 September? | Yes |
For further information, please contact Paul Bakker, DTT Global Indirect Tax Coordinator, or one of the Deloitte member firm contacts listed in the Overview of Member State legislation and materials.
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