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General (Czech Republic)

Czech Republic-based suppliers that make supplies of goods to VAT-registered businesses in other EU member states must abide by the VAT regulations governing intra-EU trade.

Under normal circumstances such supplies are VAT exempt in the Czech Republic provided that:

1. Ìý

   •ÌýÌýÌýÌý the customer is registered for VAT in another EU member state;

2. Ìý

   •ÌýÌýÌýÌý the customer has indicated its VAT identification number to the supplier;

3. Ìý

   •ÌýÌýÌýÌý the supplier has complied with the obligation to submit a recapitulative statement (EC sales list) which sets out the correct information concerning the supply; and

4. Ìý

   •ÌýÌýÌýÌý the goods were dispatched or transported to a destination outside the respective territory of the supplier but within the EU, by or on behalf of the supplier or the person acquiring the goods (see 13.30 regarding proof of intra-EU supplies).

Suppliers are expected to take reasonable steps to ensure that all of the above conditions are fulfilled.

Triangulation (Czech Republic)

The term 'triangulation' is used to