Náhrada škody za odcizené zboží může podléhat DPH

The General Financial Directorate, in its statement to the coordination committee, concluded that compensation for stolen goods may, in some cases, be subject to VAT.

Compensation for damages is not typically subject to VAT. However, exceptions may occur when the right to handle the stolen goods as an owner is transferred to another person, and there is a direct connection between the compensation and the stolen goods.

The General Financial Directorate states that VAT may be applicable, for example, in situations where compensation is paid by a provider of storage services or security companies. It also emphasizes the importance of specific contractual arrangements.

Furthermore, the tax administration rejects the VAT deduction by the person paying the compensation if they are unable to prove what happened to the stolen goods. Such a requirement will often be unachievable in cases of theft.

We therefore recommend reviewing the setup of contracts related to security, storage, logistics services, and other situations where claims for compensation for stolen goods may arise. Appropriate contractual arrangements can minimize the mentioned risks and prevent potential disputes between contractual partners.

Authors:

David Kužela

Nikola Kratochvílová