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

Bill 867 was amended by the Czech Senate and therefore sent back to the Chamber of deputies. The bill aims to implement the EU directive on VAT in the e-commerce business. The Bill introduces the €10'000 threshold for businesses to register for VAT, the One-Stop-Shop (OSS) possibility for businesses to register, the elimination of the €22 exemption on imports and the introduction of the import scheme to simplify the VAT processing of goods valued under €150. In the amendments the OSS application was widened. The bill shall become effective earliest as of 1 July 2021.