Broadcasting, telecommunication and electronically supplied services (Czech Republic)
The place of supply of broadcasting, telecommunication and electronically supplied (BTE) services changed with effect from 1 January 2015, and the place of supply is the country where the customer belongs. If the services are supplied to a business customer (B2B), any VAT due on the services is accounted for by the relevant business customer using the reverse
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:16