Investor Presentaiton
Other Notes
LOCAL REVERSE CHARGE
The local reverse charge mechanism applies to supplies
of gold, scrap materials and waste, supplies of immovable
property, unless they are exempt, construction and assembly
works effected between Czech VAT payers.
In addition, the reverse charge regime has been temporarily
extended to:
• emission rights;
•
•
•
mobile phones, integrated circuits, tablets, laptops, and
videogame consoles;
supplies of gas and electricity to dealers and supplies of
electricity certificates;
telecommunication services;
cereal and technical crops, sugar beets;
The mechanism shall be applied when the commodities
under b),e and f) are supplied between two domestic VAT
payers and if the total tax base for all of the selected goods
supplies exceeds CZK 100.000. The reverse-charge regime
could be applied also to supplies below CZK 100.000, if the
contracting parties agree to this treatment in writing.
Reverse charge applies also to local supplies of goods
effected by a person not established in the Czech Republic
and not registered for Czech VAT to a Czech VAT payer.
•
metals.
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