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Czech Parliament Approves Law for New EU VAT Rules on E-Commerce

17 September 2021

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Approved Changes

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Czech Republic

The Czech parliament approved the amendment law for the implementation of the new EU VAT rules on e-commerce on 14 September 2021, which was sent to the president for signature on 16 September. This includes: New rules for distance sales in the EU, including the removal of prior distance sales thresholds of EUR 35,000 and EUR 100,000 and the introduction of a single threshold of EUR 10,000 for small-scale businesses; The extension of the One Stop Shop for compliance with VAT obligations in the EU and the introduction of the Import One Stop Shop; The introduction of new rules for...