Poradna

Dobrý den,

služby typu pokládání plovoucích podlah nejsou součástí Přílohy č. 2 zákona č. 235/2004 o dani z přidané hodnoty, a proto se na tuto službu vztahuje základní sazba DPH 21 %.

Juraj Varhaník

Dobrý den,

obratem se podle § 4a zákona č. 235/2004 o dani z pridané hodnoty rozumí souhrn úplat bez daně které osobě povinné k dani náleží za uskutečněná plnění, kterými jsou dodání zboží a poskytnutí služby, s místem plnění v tuzemsku, jde-li o úplaty za zdanitelné plnění.

Takže takové plnění, které je předmětem daně z přidané hodnoty, a to mzda není.

Juraj Varhaník

Dear Marie,

no, you do not become the taxpayer of the VAT due to this fact supposing you do not exceed a turnover of CZK 1 million, but once you provide a service for the taxpayer in the foreign EU country, you are considered as a person identified for VAT according to Value Added Tax Law, article 6i and you are liable to submit an aplication for the registration by the 15 days of the day of supply. Under article 102, it is necessary to submit a EC Sales List by 25 days after the end of the month in which the service was provided and also to submit the tax return for this period, even if there is not any tax liability, because the tax will be paid by the foreign subject. But if this foreign subject were not the taxpayer, according to the VAT Law article 9 sec. 2 the Czech Republic would be the place of supply and you would pay the tax here.

Juraj Varhaník

Dear Javier,

under Value Added Tax Law, No. 235/2004 article 94, persons (individuals and legal entities) having a seat, place of business or fixed establishment in the Czech Republic, who carry on economic activities and whose turnover exceeded CZK 1 million in the past 12 successive calendar months, are liable to register with locally competent tax authorities for VAT purposes within 15 days of the end of the month in which the said threshold was exceeded. These persons become VAT payers from the first day of the third month following the month in which the registration threshold was exceeded.

Juraj Varhaník