In April of 2017, the Parliament of the Czech Republic passed legislation that made important changes to the Republic’s Value Added Tax (VAT) Law. The act was then published and codified on June 16th, 2017 in the Collection of Laws, as part of publication 170/2017, seen here.
Of the changes, the most notable is the expansion of the temporary reverse charge mechanism to include any remaining categories of supplies that are allowed under the EU VAT Directive (Council Directive 2006/112/EC). This includes use of the reverse charge when providing workers for construction or installation work, and when supplying goods as a security for realization of a warranty. These additions will be codified in the Czech VAT Act under sections 92e and 92ea. For more information, please see the original language found in the codified amendment.
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