The Czech Ministry of Finance has announced the removal of the concession whereby the import into Czech from outside the EU of small consignments valued at less than 22 euros were exempted from import VAT. This equalizes the VAT treatment with goods arriving from EU countries. This change will coincide with the adoption of the EU’s “One Stop Shop” reporting to include distance selling of goods and B2C cross-border services between Czech and other EU member states.
Both rule changes are timetabled to be implemented with effect from 1 January 2021. However, since the European Commission proposed in May the postponement of the revised e-commerce by six months to 1 July 2021, we expect the Czech implementation to be similarly delayed.
