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Requests for refunds of VAT from other EU member states

25.01.2012
Company: Amcham

Requests for refunds of VAT from other EU member states until September 30, 2011

Requests for refunds of VAT for 2010 in other member
states in accordance with section 82 of the Act on VAT
No. 235/2004 Coll. shall be submitted before
September 30, 2011.
Since last year, the refunds are subject to new
conditions based on the Council directive 2008/9/ES,
which was implemented in Czech Act on VAT since
January 1, 2010. Beginning with applications for 2009
they are submitted electronically in the country
of residence or place of business of the applicant.

Czech entities submit the applications in the Czech
Republic through the tax information system of Czech
Tax Administration.

Before submitting an application the tax entity shall
establish an access to the application for VAT refund
to tax payers in other member states through the tax
information system of Czech Tax Administration:

www.eds.mfcr.cz:
Daňový portál > Elektronická podání > Elektronické daňové
formuláře > Žádost o přidělení přístupu do aplikace na vracení
daně z přidané hodnoty plátcům v jiných členských státech

The application is submitted electronically (must be
electronically signed) with the locally competent tax
office. The tax office has 15 working days to consider
this application, therefore we recommend submitting
the application well in advance, so the access is
established in time and requests filed before
the deadline.

Once the access is granted the requests for refunds
are also submitted electronically for individual EU
states through the application of tax information system
of Czech Tax Administration:

www.eds.mfcr.cz:
Daňový portál > Vracení DPH v rámci EU

For more information on applications visit the web
page of Czech Tax Administration.

Ing. Zdeněk Tajcner
IB Grant Thornton
Na Bojišti 18
CZ-120 00 Praha 2
T +420 296 152 111
F +420 296 181 483
E zdenek.tajcner@cz.gt.com