The Czech Republic has published Law 355/2021 in the Official Gazette, which was promulgated on 30 September 2021 and provides for the implementation of the new EU VAT rules on e-commerce, including rules for distance sales, the One Stop Shop, rules for goods sold via digital platforms. The law entered into force on 1 October 2021, but as previously reported, the new EU VAT rules on e-commerce are generally effective from 1 July 2021, which is the required effective date under the EU Directive.