The General Tax Directorate announced a new website on 4th April 2016 devoted to electronic reporting of revenues: www.e-trzby.cz. The president signed the Bill on electronic reporting of revenues and reduction of VAT regarding catering services on 30th March 2016. The website gives useful information regarding this new reporting requirement, including a detailed list of FAQs, tips on how to be ready and sanctions for non-compliance. The electronic reporting of revenues will primarily apply to catering and accommodation services with effect from 1st December 2016. In addition, with effect from 1 December 2016, VAT on catering services will be reduced from 21% to 15%. Taxpayers will also be entitled to a one-off tax credit of CZK 5,000 to compensate for additional costs associated with electronic reporting of revenues. This credit may be claimed in the tax year under certain conditions in which the new requirement starts to apply.
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PGA Highlights: March 2016
World Tax Brief: March 2016
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