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Czech coronavirus VAT emergency measures

  • May 26, 2020 | Richard Asquith

22 June - the imposition of mandatory EET electronic cash registers have been postponed for retail and accomodation businesses until the start of 2021.

26 May - The government has announced a reduction in the reduced VAT rate on accomodation, sport and admission to cultural events. It will drop from 15% to 10%.

15 April update - tax payers may delay the submission of Control Reports until 31 July 2020. VAT returns and payments must still be processed on time unless the taxpayer can prove substantial issues creadit by the COVID-19 crisis.

17 March - The Czech Chamber of Deputies has passed urgent measures to assist businesses during the Covid-19 crisis. Follow Avalara’s live global coronavirus Covid-19 VAT measures tracker.

Businesses will be offered tax payment delays; but this is not automatic. Practically the amendment allows for a five-day delay in filings without late charges being charged. Although any fines of CSK1,000 will be waived – the previous threshold was CSK 200. There will be speedy refunds of VAT credits. The requirement to submit VAT returns prior to any audits will be dropped.

The VAT Control Statements are delayed until 1 July 2020. Fines for late filing of the control report will be handled as follows: A fine of CZK 1,000 incurred for the period from 1 March to 31 July 2020 will be automatically waived without the tax administrator's request

Other penalties for late submission of the control report or tax return will be waived at the taxpayer's individual request for reasons related to coronavirus.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2019 Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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