As summer approaches, many foreigners living in the Czech Republic explore short-term job opportunities—especially students and part-time workers. These are often structured under two special types of contracts: DPP ("Agreement…
Recent findings by PAQ Research have reignited the discussion around how self-employed individuals (OSVČ) are taxed in the Czech Republic. The study reveals that many freelancers benefit from flat-rate expense…
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”)…