Česká verze
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Main information
List of services subject to the second reduced rate of tax
CZ-CPA Description of service
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36.00.2 Water treatment and distribution through networks.
37 Wastewater removal and treatment, including other services related to such activities.
49 Land public regular transport of passengers and their luggage and passenger transport by ski lifts.
50 Water mass regular transport of passengers and their baggage.
55 Accommodation services.
56 Catering services, serving beverages - unless they are exempt as catering services from tax under Section 57 through 59, - unless it is the serving of alcoholic beverages; this will not apply to the serving of beverages stated under the customs tariff nomenclature code 2203 00 10, or - unless, as part of a catering service or serving beverages, it concerns the serving of tobacco products stated under the customs tariff nomenclature codes in chapter 24.
59.14, 90, 91, Granting permission to enter performances, theatres, circuses, to
93 amusement parks, concerts, museums, zoos, cinemas, to exhibitions and similar cultural events or to similar cultural facilities; granting permission to enter botanical gardens, natural reservations and national parks.
77, 85, 91 Lending or leasing books, brochures, leaflets, handbills, newspapers, magazines, periodicals, picture books, drawing templates, colouring books, sheet music and cartographic products the delivery of which is subject to the second reduced tax rate where public-library and information or other services provided under the Library Act or similar services provided under another legal regulation are concerned.
81.21.10 Interior cleaning services carried out in households.
81.22.11 Window cleaning services carried out in households.
88.10, 88.91 Home care of children, the elderly, the sick and disabled citizens.
93.11, 93.12, Granting permission to enter sport events; use of covered as well as
93.13, uncovered sports facilities for sport activities; services related
93.29.11 to the operation of recreational parks and beaches.
95.23 Repairs of footwear and leather products.
95.29.11 Repairs and adjustments of clothes and textile products.
95.29.12 Repairs of bicycles.
96.02 Hairdressing and barber services.
96.04 Services of Turkish baths, saunas, steam baths and salt caves.
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Reference to legal acts
Services corresponding simultaneously to the number code of the production classification of CZ-CPA valid as of January 1, 2008 and expressly set out verbal description to this code in the text part of this annex, shall be subject to the second reduced tax rate.
For the purposes of classifying a service into the applicable tax rate, the customs tariff nomenclature code will mean the numerical code of description of the selected products that is stated in the customs tariff in effect as of 1st January 201872).
Scheduled public transport of persons means the carriage of persons on specified routes, when passengers get on and off at predetermined stops or locations according to pre-established timetables, approved under Act No. 111/1994 Sb., on Road Transport, as amended, Act No. 266/1994 Sb., on Railways, as amended, Act No. 49/1997 Sb. on civil Aviation and amending and complementing Act No. 455/1991 Sb., on Trades (Trade Act), as amended, Act No. 114/1995 Sb., on Inland Navigation, as amended, or Decree No. 122/2014 Sb., on timetables of regular passenger services, in case of public regular transport.
For the purposes of classifying a service into the applicable tax rate, alcoholic beverages will mean alcoholic beverages under Act No. 65/2017 Coll., on Health Protection Against Harmful Effects of Addictive Substances, as amended.
For the purposes of classifying a service into the applicable tax rate, interior cleaning services carried out in households and window cleaning services carried out in households will mean cleaning in residential premises or a family house. Cleaning of common premises in a block of flats will also be deemed to be cleaning services in households.
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 03.05.2023
