Are you curious about details of the amendment of Sec. 104 of the VAT Act within the context of the 2019 Czech Tax Legislation Package?
A piece of legislation known as the 2019 Tax Package (Act No. 80/2019 Coll.) has been promulgated which amends certain tax laws, in some cases effective as of 1 April 2019. Among these changes is a modification of Sec. 104 of the VAT Act.
Previously, if a taxpayer received taxable services and supplies within the reverse charge regime which triggered both an obligation to report tax and a claim for input tax deduction e.g. in January 2019, they had to report such services and supplies in their January VAT return and VAT ledger statement ("kontrolní hlášení"; in Czech). If they received the relevant tax vouchers only at a later date, they were forced to file a supplementary VAT return (and subsequent VAT ledger statement).
Thanks to the amendment which came into force on 1 April 2019, such vouchers may now simply by accounted for in the relevant later VAT return and ledger statement, doing away with the need to file a supplementary VAT return and ledger statement.
However, this change does not mean that the taxpayer will not end up being in default with the fulfillment of its obligations: the provisions regarding the obligation to file tax returns remain unaffected. In this sense, the above approach will be tax neutral only for those tax payers whose claim for input tax deduction fully covers the received taxable services and supplies which they tax within the reverse charge regime.Source:
Act No. 80/2019 Coll.