Request for a binding assessment of a taxable supply for the application of the reverse charge scheme

Hlavní informace

The General Financial Directorate may issue, upon request, a decision on a binding assessment of a specific taxable supply for the application of the reverse charge scheme. The subject matter of the binding assessment is to determine whether the scheme applies to a particular supply of goods or services.

The reverse charge scheme is a specific taxation scheme that applies only to statutorily defined transactions that are carried out between value added tax payers with the place of performance in the Czech Republic, with the obligation to declare the tax on the payer for whom the relevant transaction was carried out (the recipient). 

However, this scheme does not apply if the recipient of the taxable supply is not a taxable person on the date of the taxable supply or at the time of receipt of the consideration before the date of the taxable supply.

Týká se vás to pokud

You are interested in obtaining a binding assessment of a supply of goods or services for the application of the reverse charge scheme.

Kdy službu řešit

Whenever you need to obtain a legally binding opinion on the application of the reverse charge scheme to a specific supply of goods or services.

Vyřízení služby

Co potřebujete pokud službu řešíte

A request for a binding assessment decision, in free form, which includes:

  • a description of the taxable supply to which the request for a binding assessment decision relates; only one taxable supply may be specified in the request; and
  • a draft operative part of the binding assessment decision.

Kde a jak službu řešit

The request for a binding assessment decision is submitted to the General Financial Directorate.

General Financial Directorate

The request for a decision shall be made:

  • by post, or
  • at the mailroom (at the same address), during office hours.

Kolik budete platit

Acceptance of a request for a binding assessment for the application of the reverse charge scheme is charged according to the Administrative Fees Act. The decision on the binding assessment will be issued after payment of the administrative fee of CZK 10 000.

You will pay this amount on the basis of a notification sent to you by the General Financial Directorate following your request for a binding assessment. You must pay the administrative fee by wire transfer to the relevant account of the General Financial Directorate no later than 15 days following the date of receipt of this notification.

Doplňující informace

Jaký má služba benefit

A binding assessment decision can make it easier for you to prove that the correct tax scheme was applied to the supply of goods or services.

Možnosti odvolání

No

Legislativa

Sankce

None

Časté dotazy

None