Information from the General Financial Directorate

The General Financial Directorate (GFR), in cooperation with the Czech Statistical Office (CTO), recently published information on certain issues regarding the classification of construction work pursuant to §§ 41–43 of the CZ-CPA (the CTO’s product classification system) in relation to reverse charge VAT in the construction industry. The published information supplements the materials issued thus far by the GFR and in certain cases the classification published previously is rescinded.

The classification mainly includes projects such as installations, repairs, or maintenance of various equipment firmly connected with building units.

Further information is available on the Czech Tax Administration’s.