Special “One-Stop-Shop” regime

The Financial Administration has published on its webpages comprehensive information on a special regime regarding the "One-Stop-Shop" collection of VAT. The regime is scheduled to come into effect on 1 July 2021.

This special regime can be used by online shops selling their goods in the EU, entities providing services to their customers in the EU or providers of electronic platforms. Until now, such entities, when using the standard regime, have had to register for VAT and pay VAT in those individual countries of the EU where their customers were located. Thanks to the One-Stop-Shop regime, tax entities can now register for and pay VAT only in the Czech Republic. Using this regime is not mandatory, but it will considerably simplify the VAT contributions made by tax entities. Tax entities can register for the regime via the One-Stop-Shop electronic portal from 1 April 2021.