Poradce 9/2024 DPH s komentem Benda Vclav (2024)

This Czech-language publication discusses recent amendments to the VAT Act, which introduced a single reduced VAT rate of 12%. The amendments added the supply of both printed and electronic books to exempt transactions and limited the VAT deduction for passenger cars to CZK 420,000. From 1 January 2024, the form regulation was also amended: the tax return form was updated, and templates for the control statement and the CESOP notification, the Central Electronic System of Payment Information, were added to its appendices.