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Brexit affected the VAT repayment system between the Czech Republic and the United Kingdom.  How to proceed now?

Brexit affected the VAT repayment system between the Czech Republic and the United Kingdom. How to proceed now?

The United Kingdom of Great Britain and Northern Ireland withdrew from the EU on 1 February 2020. Agreement of withdrawal for an interim period from its conclusion (31 December 2020) Council Order 2008/9 / EC2 does not apply to the United Kingdom and the United Kingdom. This means that the Eleventh Council Order (86/560 / EEC) dated November 17, 1986 on the consolidation of member states’ laws relating to VAT withdrawal transactions for taxpayers established in the United Kingdom. Implemented after 1.1.2021. States related to turnover tax.

The only exception is a VAT number XI prefixed under the Council Directive 2008, which was established in Northern Ireland by a taxpayer in the Czech Republic and is intended for purchase (purchase, import) and VAT purposes. / 9 / E.C.

The Thirteenth Order has been changed into rules in the Czech Republic § 83 Act No. 235/2004 Col., on VAT. According to the Financial Administration, tax refunds are made in accordance with Section 2 (2) of the Thirteenth Order on the basis of mutual policy (providing comparable benefits) in the Czech Republic. The mutual policy between the Czech Republic and the United Kingdom is fulfilled on the basis of the actual refund of VAT to companies from another country.

A taxable person with a registered office or place of residence in the United Kingdom that is not an institution in the European Union, and therefore can be tax-refundable from 20 January 1, 2021 on a taxable transaction obtained with the place of issue in the Czech Republic. With § 83 VAT Act.

The right to a tax refund may be claimed by a foreign taxpayer if, at the time of his application for tax refund, he has not done anything other than the following transactions in the Czech Republic:

  • Import of goods,
  • Exemption for transactions without tax deduction rights,
  • Under performance 69 – Exemption services linked to import and export of goods,
  • The taxable person or the identified person who provided the transaction is responsible for paying the tax, or
  • Providing a service that applies the special rule of an administrative point.
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The right to a tax refund A person who may be taxed abroad may apply for goods and services under similar conditions, under which the taxpayer may claim the right to a tax deduction. This provision does not apply to tax refunds related to the provision of selected service used by the special rule of an administrative space, The Directorate General of Finance-General explains in its report.