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Public DEMO - Czech Republic Author: Kristina Dosen
It will become effective on July 1, 2021. According to this proposal, “e-shops” (platforms) engaging in the sale of goods from foreign suppliers would need to assess whether they are operating as “deemed suppliers”.
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The treatment of electronic interface operators for VAT purposes is proposed to change the beginning, which means it will become effective on July 1, 2021. In connection with a planned amendment to the VAT law relating to e-commerce, “e-shops” (platforms) engaging in the sale of goods from foreign suppliers would need to assess whether they are operating as “deemed suppliers”. Even though the expected effective date of the amendment is approaching, it is still possible that it will be adopted promptly.

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