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As from 1 April 2017, Czech Republic has simplified the reporting rules regarding deduction of input VAT by partially exempt businesses. This deduction was previously required within the calendar year in which VAT became deductible. This time limit has been extended, with certain restrictions, to any reporting period within the statute of limitations.
Most European countries allow input VAT to be deducted at any point within the statute of limitations. However, countries like Poland require purchase invoices to be deducted in the period when VAT was incurred or the following period. Also in Denmark, VAT must be deducted within the financial year of the VAT registered company.
In addition to these changes, joint and several liability of the customer will apply in Czech Republic in purchases paid using electronic currencies such as bitcoins. The mechanism of joint liability is already applicable in other jurisdictions, particularly under the reverse charge mechanism.
Czech Republic also announced that businesses using a Czech VAT number for the purposes of IC-acquisitions where the goods have not entered Czech Republic will not be entitled to deduct Czech VAT on such IC-acquisition.