Česká verze
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Main information
List of Services Subject to a Reduced Tax Rate
CZ-CPA Service Description
36.00.2 Water treatment and supply system.
37 Drainage and sewage treatment including other services related to these activities.
49 Public land transport services of passengers and their luggage; passenger transport by ski lifts.
50 Water transport of persons and their luggage.
55 Accommodation services.
56 Food services except serving beverages other than drinking water and selected beverages; serving drinking water and selected beverages.
59.14, 90, 91, Granting of admission to performances, theatres, circuses,
93 to amusement parks, concerts, to museums, zoos, to cinemas, exhibitions and similar cultural events or similar cultural facilities; granting permission to enter botanical
gardens, nature reserves and national parks.
77, 85, 91 Lending or hiring of newspapers, magazines and periodicals for the supply of which a reduced rate of tax applies if it is a public library and information or other services provided
by provided under the Library Act or similar services provided under other legislation.
86 Healthcare.
87 Social care.
88.10, 88.91 Home care for children, elderly, sick or disabled citizens.
93.11, 93.12, Provision of admission to sporting events; use of covered
93.13, 93.29.11, and non-covered sports facilities for sporting activities; services related
93.29.19 to the operation of recreational parks and beaches; operation of ski slopes.
96.03 Funeral and related services other than funeral services for animals.
96.04 Services of Turkish baths, saunas, steam baths and salt caves.
The reduced tax rate applies to services that correspond simultaneously to the CZ-CPA production classification code, as valid on 1 January 2015, and to the explicitly stated verbal description of this code in the text part of this Annex.
Customs tariff nomenclature code means the code for the description of the selected products as set out in the Customs Tariff as in force on 1 January 2018.
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Reference to legal acts
For the purposes of value added tax, mass passenger transport means the transport of passengers on specified routes, where passengers embark and disembark at predetermined stops or places according to predetermined timetables approved under Act No. 266/1994 Coll., on Railways, as amended, or Act No. 114/1995 Coll., on Inland Navigation, as amended, and passenger transport that is regular passenger transport or occasional passenger road transport pursuant to Act No. 111/1994 Coll., on Road Transport, as amended.
For the purposes of value added tax, drinking water means water that meets the requirements for drinking water laid down in Act No. 258/2000 Coll., on the Protection of Public Health and on Amendments to Certain Related Acts, as amended, supplied to customers through the water supply system and hot water meeting the requirements for hot water pursuant to Act No. 258/2000 Coll., on the Protection of Public Health and on Amendments to Certain Related Acts, as amended, supplied to customers through pipelines or internal water mains that are structurally connected by a mixing tap to the drinking water supply pipe.
For the purposes of the value added tax, a water supply system is an operationally independent set of buildings and equipment including water supply lines and waterworks facilities that are in particular buildings for the intake and withdrawal of surface or groundwater, its treatment and collection.
For the purposes of value added tax, an internal water supply means a pipe intended for the distribution of water over land or a building and that is connected to the end of a water supply connection.
For the purposes of value added tax, a selected beverage means a non-alcoholic beverage, if it is:
a) milk and fluid milk products listed under the tariff nomenclature codes in Chapter 4,
b) beverages falling within tariff nomenclature codes 2202 99 11 and 2202 99 15,
c) milk and fluid milk products referred to in point (a) and beverages referred to in point (b) containing added sugar or other sweetener, additive or other food, provided that they retain the essential character of milk or fluid milk products referred to in point (a) or beverages referred to in point (b).
For the purposes of value added tax, a non-alcoholic beverage means a beverage other than an alcoholic beverage as defined in Act No. 65/2017 Coll. on the Protection of Health against the Harmful Effects of Addictive Substances, as amended.
72) Annex I to Council Regulation (EEC) No. 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and the Common Customs Tariff.
Responsible Public Authority
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Ministerstvo financí Letenská 525/15 Malá Strana 11800 Praha 1 |
Datová schránka: xzeaauv E-mail: podatelna@mfcr.cz Web: www.mfcr.cz |
Last checked at 27.05.2024
