Czechia: Introduction of Bill 867 regarding VAT changes on e-commerce

Bill 867 was introduced to the Czech Chamber of Deputies. The bill aims to implement the EU directive on VAT in the e-commerce business. The Bill introduces the EUR 10'000 threshold for businesses to register for VAT, the One-Stop-Shop (OSS) possibility for businesses to register, the elimination of the EUR 22 exemption on imports and the introduction of the import scheme to simplify the VAT processing of goods valued under EUR 150. The bill shall become effective as of 1 January 2021.