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B2B |
B2C |
| Supplies of services by intermediaries |
Place of recipient (Basic rule) |
Place of the underlying transaction |
| Property services |
Place of the property |
Place of the property |
| Cultural, artistic, scientific, educational, sports, entertainment or similar services, like services in connection with fairs and exhibitions or related other services which also include services of the respective organizers. These services do not include the right of entrance for these events. |
Place of recipient (basic rule) |
Where the services are physically carried out |
| Cultural, artistic, scientific, educational, sports, entertainment or similar services concerning the right of entrance for these events (e.g. tickets for these events) and related other services connected with this right of entrance. |
Where the services are physically carried out |
Where the services are physically carried out |
| Passenger transport |
Distances covered |
Distances covered |
| Transportation of goods (without intra-Community goods transportati |
Place of recipient (basic rule) |
Distances covered |
| Intra-community goods transportation |
Place of recipient (basic rule) |
Place of departure of the transport |
| Ancillary transport services |
Place of recipient (basic rule) |
Where the services are physically carried out |
| Appraisal and processing of movable tangible objects |
Place of recipient (basic rule) |
Where the services are physically carried out |
| Restaurant and catering services |
Where the services are physically carried out |
Where the services are physically carried out |
| Restaurant and catering services in connection with intra-community passenger transport |
Place of departure |
Place of departure |
| Renting of means of conveyance for up to 30 days |
Where the means of transport is actually put at the disposal of the customer. In case of third countries where the services are effectively used. |
Where the means of transport is actually put at the disposal of the customer. In case of third countries where the services are effectively used. |
| Renting of means of conveyance for over 30 days |
Place of recipient (basic rule) |
Place of recipient
Special regulations for renting pleasure boats
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| “Listed services” to third country customers |
Generally place of recipient (basic rule) . However, in case the recipient is the CZ VAT payer and the service is consumed in CZ, place of the supply is in CZ (applicable for all the services with basic rule applicable). |
Place of recipient |
| “Listed services” to customers in the EU |
Place of recipient (basic rule) |
Place of supplier (basic rule)
|
| Electronically supplied services, such as telecom, radio and TV services 2) |
Place of recipient (basic rule) |
(i) Place of recipient (if the threshold EUR 10.000 is exceeded or the supplier voluntarily decides to do so)
(ii) Place of supplier (if the service is supplied by a supplier established only in one EU Member State and the threshold EUR 10.000 is not exceeded)
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