The Czech parliament approved the amendment law for the implementation of the new EU VAT rules on e-commerce on 14 September 2021, which was sent to the president for signature on 16 September. This includes:
- New rules for distance sales in the EU, including the removal of prior distance sales thresholds of EUR 35,000 and EUR 100,000 and the introduction of a single threshold of EUR 10,000 for small-scale businesses;
- The extension of the One Stop Shop for compliance with VAT obligations in …