Czech Republic MOF Submits Bill to Transpose Directive on VAT in Digital Age

The Czech Ministry of Finance May 26 submitted Bill No. 318/26, to transpose Directive (EU)2025/516 on VAT in the digital age. The bill includes measures to: 1) expand the deemed supplier rule to shift VAT liability to electronic interface operators for supplies by foreign sellers to nontaxable persons and certain persons not subject to intra-Community acquisition VAT; 2) clarify place-of-supply and reporting rules under the EU one-stop shop (OSS) regime; 3) allow cross-border supplies of gas, electricity, heat, and cooling to be treated as distance sales and reported through the OSS regime; 4) harmonize the determination of the date of ...