Deloitte’s partner Adham Hafoudh discusses the rapid rollout of e‑invoicing and e‑reporting mandates across Europe, the data consolidation challenges they pose, and the expected expansion of these obligations up to 2030. He highlights Deloitte’s integrated advisory and technology solutions to help firms adapt, and notes the potential role of AI in further automating tax processes while stressing the need for precision and data security.
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VatCalc · 5 months ago
The Czech government will reintroduce its Electronic Reporting of Sales (EET) regime from 1 January 2027 under a revised “EET 2.0” format, covering in‑person payments such as cash, card and QR code transactions. Small businesses earning below CZK 1 million can opt for an “EET OFF” exemption or simplified regime, and the Ministry estimates the system could raise an additional CZK 14–15 billion annually in VAT and income tax.
Bloomberg Tax · 5 months ago
The Czech Customs Administration clarified on Feb. 6 that individuals from non‑EU countries can claim VAT refunds on goods purchased in the Czech Republic if they prove residence abroad and are not conducting business locally. Refunds are excluded for tobacco, alcohol, food, fuel and other specified goods, and sellers must provide two copies of the sales document with required notations.
Bloomberg Tax · 6 months ago
The Czech Tax Agency clarified its VAT rules for real estate effective July 1, 2025. The guidance redefines key concepts, expands exemptions for completed immovable property, introduces a new substantial‑change definition requiring costs above 30% of the tax base, and adds new classifications for residential and social housing. These changes align Czech VAT with EU case law and modify when and how VAT is applied to real‑estate transactions.
Bloomberg Tax · 6 months ago
The Czech Tax Agency clarified input VAT deduction rules for acquisitions of long‑term assets effective 1 January 2025. The guidance outlines procedures for partial deductions, incorporates the EU cross‑border regime for small enterprises, and sets a deadline for claiming deductions by the end of the second calendar year after the relevant year.
Bloomberg Tax · about 15 hours ago
France's Tax Agency updated its administrative doctrine on 8 July 2026, clarifying VAT treatment for goods sales, lease-purchase options and related transactions. The guidance confirms VAT applies to transfers of tangible goods where the purchaser obtains owner-like disposal rights, treats hire-purchase arrangements and retention-of-title sales as supplies of goods, and classifies LPOs for tangible property as taxable services until the purchase option is exercised.
Numeral · about 17 hours ago
The EU imposes VAT on SaaS and software sales, applying a customer-location rule for both B2B and B2C transactions. SaaS sellers must collect VAT IDs, validate them via VIES, and apply the reverse charge for B2B sales to VAT-registered buyers.
Primary source
Read the full article at International Tax ReviewThis summary was published on VATfaqs.com on 5 January 2026. It relates to VAT developments in Czech Republic. The original source is International Tax Review.
