Informace GFŘ ke změnám v oblasti DPH od 1. 1. 2025

Information from the GFD on Changes in the Area of VAT from January 1, 2025

The General Financial Directorate issued information on January 2, 2025, regarding the amendment

to the VAT Act effective from January 1, 2025. A significant part of the changes is driven by adjustments to European legislation in the area of VAT, reflecting recent case law of the Court of Justice of the EU, or responding to practical difficulties in applying the current wording of the VAT Act. You can find the full text HERE.

Although the information does not cover all changes, it can serve as a practical guide to selected parts of the amended law, which a regular taxpayer is likely to encounter sooner or later.

The GFD addresses topics such as:

• Cross-border regime for small businesses
• Updated rules for VAT payer registration
• Change in the definition of groups for VAT purposes
• New rules for determining the place of supply for certain services
• Procedures for correcting the taxable amount and tax deduction from the perspective of both the buyer and the supplier, and more.

The text also includes several practical examples that can help in navigating the issues and considers any transitional provisions. In several cases, the GFD plans to issue further (and probably more detailed) summary information, which we will be happy to inform you about.

If you have any questions or need further information, do not hesitate to contact the authors of the article or the EY advisory team you are working with.

Authors:

Ivana Krylová

Ivana Svobodová