Czechia: Introduction of Bill 867 regarding VAT changes on e-commerce
Description
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) possib…
Scope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: e-commerce
Implementation Level
national
Government Branch
legislature
Government Body
parliament
Complete timeline of this policy change
Hide details
2020-05-13
under deliberation
2021-06-02
under deliberation
Key regulatory dimensions
Regulated subjects
The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type
Private organisation
Economic activity
platform intermediary: e-commerce
Category
All
Policy change by business practice
The detailed activities within the scope of this policy or regulatory change.
all goods (physical or digital): sale
Regulatory tool
Registration requirement
Subordination under sales, use or value-added tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1