Jaspar tax news 10/2021

Changes in VAT in the field of electronic trading from 1.10.2021 (formerly from 1.7.2021)

Since 1 July  2021 there have been many changes in VAT regarding international distance trading (e-shop) for customers in the EU or operating electronic interface (digital platforms), and also importing from third countries. The place for taxing is the recipient’s state, which leads to multiple registrations to VAT. Alternatively it is possible to register a mini-one-stop-shop (MOSS) and pay VAT in a single EU state i.e. the Czech Rep., although it is a cross-border performance in the EU. Persons, who are at the moment registered as MOSS, do not have to apply again. Their registration and access to applications were automatically transferred to 1.7.2021.

Tax administrator for MOSS is Tax office for South Moravia – územní pracoviště Brno I. For other tax obligations (including domestic VAT) the thax administrator was left unchanged.

The application may be accessed by a statutory authority, a person acting on the basis of mandate (employee) or an agent on the basis of power of attorney.

Selling goods to end consumers (hereinafter also referred to as B2C) at distance (over the Internet) will be taxed in the end consumer’s country. Therefore, all the limits for sending goods are off. The one exeption are small shops based in a single country within the EU which will not exceed the threshold value of 10,000EUR. This value includes not only selling goods remotly but also providing services within the EU to persons not obligated to tax. Such companies can make it simpler and tax the trade of goods in the country of origin.


An amendment to the Executor and Civil Justice Act shall take effect on 1.1.2022

This law will end many executor cases that are led in vain, it is counting with a six-year period, after which an inconclusive seizure would be closed. A creditor may prolong this period twice, each time for three years.


Flat tax rate in 2022

The Ministry of Finance has specified the rates for flat tax for 2022. The total sum of 5994 Kč includes minimal social security of 3267 Kč, minimal health insurance of 2627 Kč, and a VAT rate of 100 Kč.


Have a wonderful Indian summer and the rest of Autumn


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