Document 218 - Amendment to the VAT Act - EU

Published date: 05.06.2026 |Processed date: 05.06.2026 |Session 10

Submitters: Vláda

Summary

The draft amendment to the VAT Act transposes into Czech law part of the EU rules for VAT in the digital age and, most importantly, clarifies the functioning of the one-stop shop regime. It extends the responsibility of platforms for the payment of VAT on selected supplies of goods, unifies the rules for the place of supply and the moment when the tax liability arises and makes it easier to pay VAT on cross-border supplies of electricity, gas, heat and cold. It also abolishes the warehouse scheme with deferred effect from mid-2028 and introduces a one-off VAT refund to certain EU authorities for supplies related to the COVID-19 pandemic. It also reaffirms the Ministry of Defence’s VAT exemption for defence products under the SAFE scheme.

Topics

Additional documents

Additional document 1

Resolution of the Government on Parliamentary Print No. 218/0

Processed date: 03.09.2026

Scope: pages 1–2.

The Budget Committee began deliberations on the government’s amendment to the VAT Act. It adjourned the deliberations until September 16, 2026, and recommended that written amendments be submitted by noon on September 11, 2026. The document itself does not change the VAT rules; it merely sets out the committee’s next steps.

Additional document 2

Government Resolution on Parliamentary Print No. 218/0

Processed date: 17.09.2026

Scope: pages 1–2.

The Budget Committee recommends that the Chamber of Deputies approve the government’s amendment to the Act on Capital Market Activities and related laws. The proposal aligns with European rules governing the capital market and the supervision of financial institutions. The Committee also authorizes its rapporteur to present the Committee’s opinion to the Chamber and to make the necessary technical legislative amendments.

Laws affected by this document

235/2004- Zákon o dani z přidané hodnoty