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2015 Amendment to the VAT Act

On 1 January 2015, an amendment to the VAT Act is to become valid. Its main objective is to implement EU regulations.

The main change concerns the place of performance in the case of telecommunication services, TV and radio broadcasting services and services electronically provided to persons who are not obliged to pay the tax. All these services will be taxed in the country of the recipient of the relevant service. To simplify the administrative demands in this respect, a special tax administration regime was introduced where the provider of the above-mentioned services will always file a tax return and pay taxes arising in individual EU-member states through an electronic portal in only one member state. 

In addition, the term “territory of an EU-member state” is more clearly specified, with certain French overseas territories to be no longer considered as such. This change is planned to take effect as early as 1 October 2014.

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