Novela zákona o DPH: změny pravidel pro digitální ekonomiku od r. 2027

The Government has submitted to the Chamber of Deputies a draft amendment to the VAT Act (Parliamentary Document No. 218), introducing changes to the One Stop Shop (OSS) special scheme, affecting operators of electronic interfaces, and amending the regime for call-off stock in cross-border movements of goods within the EU.

From 1 January 2027, for persons registered in the OSS, the place of supply will always be determined according to the Member State of consumption, regardless of the EUR 10,000 threshold. At the same time, the rules for determining the date of taxable supply (tax point) for services within the OSS scheme will be unified, and it will no longer be possible to determine the tax point based on the date of issuance of the invoice.

The amendment further extends the principle of the so-called “deemed supplier.” Platforms will be responsible for the payment of VAT on a broader range of supplies, including cases where goods are supplied to taxable persons for whom the intra-Community acquisition of goods is not subject to VAT.

The changes will also affect the supply of energy, which, in the case of cross-border supplies to non-traders, will be treated as distance sales and may be reported under the OSS scheme.

The amendment also regulates VAT exemptions for selected transactions for defence purposes under the SAFE instrument, for which exemption certificates will be issued by the Ministry of Defence. It also introduces the possibility of retroactive VAT refunds to EU institutions for supplies related to COVID-19, based on an application submitted no later than 31 January 2027.

The call-off stock regime for cross-border movements of goods within the EU will also be abolished. The regime may be applied for the last time until 30 June 2028 and will be definitively terminated as of 30 June 2029, when it will be replaced by the own goods transfer regime.

Further changes relating to transfers of own goods, operators of electronic interfaces, and digital reporting are to be addressed in a separate follow-up amendment.

Authors:

Ivana Krylová

Lenka Doležalová