Poradna

Dear Marie,

no, you do not become the taxpayer of the VAT due to this fact supposing you do not exceed a turnover of CZK 1 million, but once you provide a service for the taxpayer in the foreign EU country, you are considered as a person identified for VAT according to Value Added Tax Law, article 6i and you are liable to submit an aplication for the registration by the 15 days of the day of supply. Under article 102, it is necessary to submit a EC Sales List by 25 days after the end of the month in which the service was provided and also to submit the tax return for this period, even if there is not any tax liability, because the tax will be paid by the foreign subject. But if this foreign subject were not the taxpayer, according to the VAT Law article 9 sec. 2 the Czech Republic would be the place of supply and you would pay the tax here.

Juraj Varhaník