The Czech Customs Administration clarified on Feb. 6 that individuals from non‑EU countries can claim VAT refunds on goods purchased in the Czech Republic if they prove residence abroad and are not conducting business locally. Refunds are excluded for tobacco, alcohol, food, fuel and other specified goods, and sellers must provide two copies of the sales document with required notations.
They must not be conducting business in the country and must prove residence in a non‑EU country through a passport or specified documentation.
Tobacco, alcoholic beverages, food, fuel and other specified goods are excluded from refunds.
Sellers must issue two copies of a sales document with certain notations upon request.
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VatCalc · about 1 month ago
The Czech government will reintroduce its Electronic Reporting of Sales (EET) regime from 1 January 2027 under a revised “EET 2.0” format, covering in‑person payments such as cash, card and QR code transactions. Small businesses earning below CZK 1 million can opt for an “EET OFF” exemption or simplified regime, and the Ministry estimates the system could raise an additional CZK 14–15 billion annually in VAT and income tax.
Bloomberg Tax · about 2 months ago
The Czech Tax Agency clarified its VAT rules for real estate effective July 1, 2025. The guidance redefines key concepts, expands exemptions for completed immovable property, introduces a new substantial‑change definition requiring costs above 30% of the tax base, and adds new classifications for residential and social housing. These changes align Czech VAT with EU case law and modify when and how VAT is applied to real‑estate transactions.
Bloomberg Tax · 2 months ago
The Czech Tax Agency clarified input VAT deduction rules for acquisitions of long‑term assets effective 1 January 2025. The guidance outlines procedures for partial deductions, incorporates the EU cross‑border regime for small enterprises, and sets a deadline for claiming deductions by the end of the second calendar year after the relevant year.
International Tax Review · 3 months ago
Deloitte’s partner Adham Hafoudh discusses the rapid rollout of e‑invoicing and e‑reporting mandates across Europe, the data consolidation challenges they pose, and the expected expansion of these obligations up to 2030. He highlights Deloitte’s integrated advisory and technology solutions to help firms adapt, and notes the potential role of AI in further automating tax processes while stressing the need for precision and data security.
Saft Validator · about 1 hour ago
This guide details the Standard Audit File for Taxation (SAF‑T) structure, outlining its four main sections—Header, MasterFiles, GeneralLedgerEntries, and SourceDocuments—and the reference data tables required for compliance. It explains how each transaction must link back to MasterFiles and highlights common validation errors, with specific reference to Luxembourg’s FAIA variant and its tax rates.
Kathimerini · about 4 hours ago
North Macedonia has lowered the VAT on gasoline and diesel from 18% to 10% effective 23 March 2026 for a two‑week period to curb fuel price rises linked to the Middle East conflict. The change is expected to keep gasoline prices stable while diesel will rise modestly by 3–3.5 dinars (€0.04–€0.05) per litre.
