VAT on the sale of goods through electronic shops


From 1 July 2021, the rules for the sale of goods carried out via electronic shops will change. There is a significant reduction in the limit for shipments of goods within the EU. The value of goods sold to non-business customers has been set at EUR 10,000. If the specified limit is exceeded, the seller is obliged to pay VAT in the EU Member State to which the goods were sent.

To avoid sellers having to register in the individual Member States and file tax returns in them, a special regime of one administration point, called One Shop Stop, has been extended for this purpose. Voluntary for business entities, this regime works in practice as follows: the tax to be paid in the individual Member States will be reported and paid to the Czech tax administrator, which will then distribute it to the States to which it belongs.

For the special regime of one administration point, the Tax Office for the South Moravian Region is locally competent, including the case of VAT payers who are registered with the Specialised Tax Office. VAT payers or identified persons may only submit an application for registration in the special regime of one administrative point electronically. Based on this application, the tax administrator will assign access data to the applicant.

Tax returns are filed quarterly and the tax is paid in EUR. Registration in the special regime has been possible since 1 April 2021.