The place of supply is a crucial concept in VAT law, particularly for businesses providing digital services. Correctly determining where the VAT applies ensures compliance with tax regulations, especially in…
Understanding the place of supply for VAT purposes is essential when providing services, especially in cross-border transactions. The place of supply determines where VAT is applied, and a correct determination…
The European Union is set to implement the Entry/Exit System (EES) in October 2025, marking a significant shift in how border crossings are managed for non-EU travellers. This automated IT…
What Is the “Real Seat”?
Under Czech VAT law, businesses registering for VAT are required to declare not only their formal registered address but also their real seat (“skutečné sídlo”)…
What Is the VAT Control Statement? The VAT control statement ("kontrolní hlášení") is a specific tax filing obligation in the Czech Republic. Although it is considered a proper tax declaration…
As of January 1, 2023, Airbnb Hosts and Co-Hosts operating within the European Union must comply with a new EU regulation known as DAC7. This directive has introduced new reporting…