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Czechia: VAT Neutrality Demands More Than EET Figures, Supreme Court Declares
Summary
Supreme Administrative Court ruled VAT cannot be based solely on EET without taxpayer purchase documents.
Content
The Supreme Administrative Court affirmed that when the taxpayer does not produce purchase documents, VAT cannot be calculated purely on the basis of EET (electronic evidence of sales). To guarantee VAT neutrality and a realistic assessment, authorities must employ estimation techniques that take input transactions into account (Supreme Administrative Court 22.05.2025, 3 AFS).
Judgment in the name of the Republic: https://vyhledavac.nssoud.cz/DokumentOriginal/Html/741842
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