Council Directive (EU) 2020/284 amending Directive 2006/112/EC as regards the introduction of certain requirements for providers of payment services will be implemented into Czech law by an amendment to Act No. 235/2004 Coll., on Value Added Tax.
In accordance with the Directive, the amendment introduces a new obligation for payment service providers to record and report cross-border payments (CESOP).
We prepared for you a practical overview of changes that are proposed to take effect from 1 January 2024.
OVERVIEW OF THE MAIN CHANGES IN ENGLISH
OVERVIEW OF THE MAIN CHANGES IN CZECH
For further information, please contact:
Ivan Sagál, Partner, Bird & Bird
ivan.sagal@twobirds.com
