The Czech VAT Act No. 235/2004 Coll. regulates the taxation of goods, services, intra-Community transactions, and imports, setting out who is liable for VAT and when it becomes chargeable. It establishes the standard and reduced VAT rates, along with exemptions for areas such as education, health care, financial services, international transport, and supplies for diplomatic missions or vessels. Read more

The Czech Consumer Protection Act guarantees consumers clear rights regarding product information, pricing, labeling, advertising, and non-discrimination, while obligating sellers to provide accurate details, receipts on request, and proper warranty handling. It also regulates unfair commercial practices, sets minimum warranty periods, and ensures consumers can seek repairs, replacements, refunds, or price reductions when goods are defective. Read more

This document aims to explain how a tax audit takes place and how to prepare for individual audit. procedures, and what rights and obligations a business entity has and what are the various penalties for non-compliance that are imposed for non-compliance in the Czech Republic. Read more

This document's goal is to highlight the most crucial features and specifications related to cash registers, receipts, invoices, return policies, online sales, record keeping, VAT recording, penalties, and store registration in the Czech Republic. Read more

The document outlines the Czech Republic’s retail legal requirements. The Czech Republic does not have a fiscalization system but requires proof of purchase on request and compliance with general consumer protection laws. Read more

The Q&A document is an essential resource that provides clear answers to the most frequently asked questions in retail. It saves valuable time by consolidating complex information into a practical and accessible format. Prepared by our team of experienced experts, it addresses key issues such as document types, business processes, registration process and the applicable laws and regulations. Read more