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04. 04. 2023

Short News, March 2023

Dear readers, Please find our short news for March 2023 below: The General Financial Directorate issued a new opinion on applying VAT on the lease of a grave site; operation of a public graveyard by a municipality is no longer considered public policy remit.

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04. 04. 2023

Accommodation Services Versus Lease of an Immovable Asset from the VAT Perspective

Do you know the difference between accommodation services and lease from the VAT perspective?

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04. 04. 2023

Attention: Tax Exempt Income Notifications

Dear readers, We want to draw your attention to the obligation to file a “notification of tax-exempt income”.

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30. 03. 2023

Supply of Goods for the Purposes of the VAT Act

Supply of goods means transferring the right to deal with goods as an owner pursuant to Section 13 (1) of Act No. 235/2004 Coll., on Value Added Tax (hereinafter the “VAT Act”).

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30. 03. 2023

Information on Electronic Filing of Tax Returns

The Financial Administration published information on electronic filing of individual income tax returns on their website.

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