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Reverse charge

principal / Reverse charge

  • Czech domestic reverse charge extended

    The Czech authorities have extended again the scope of domestic reverse charge. This extension applies retroactively from 1 February 2016 to electricity and gas sold to retailers as well as electricity rights. Regarding other items to which this scheme was already applicable, the threshold of CZK 100,000 on domestic reverse charge on specific goods such as metal products and IT equipment is no longer mandatory. Businesses can agree to apply revere charge on these products irrespective of the volume. This...