Česká verze
Table of content
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Main information about the service
If you, as a non-VAT payer, occasionally supply a new means of transport to another EU Member State, you are performing an occasional supply of a new means of transport within the EU. The seller is then able to claim a deduction for the tax paid on the acquisition of the new means of transport.
The person concerned shall claim the deduction from the locally competent tax administrator in the value added tax return, accompanied by a copy of the tax document and the report on the delivery of the new means of transport. This person does not submit a summary report.
When a new means of transport is delivered to another Member State, the tax document must state that it is a new means of transport and provide information confirming that fact.
read moreDoes this apply to me?
You are a non-VAT payer and you buy a new means of transport and sell it to another EU Member State while it still has the status of a new means of transport under the VAT Act.
The term new means of transport means:
- a motorised land vehicle with a cylinder capacity greater than 48 cc or a power greater than 7,2 kW if it was delivered within 6 months of the date of first entry into service or has a mileage less than 6 000 km,
- a boat longer than 7.5 m if it was delivered within 3 months of the date of first entry into service or has less than 100 hours on the clock, except for seagoing ships used for commercial, industrial, fishing or rescue activities,
- an aircraft with a maximum take-off mass greater than 1 550 kg if it has been delivered within 3 months of the date of first entry into service or has less than 40 hours of flight time, except for aircraft used by airlines for international air transport.
Service outcome
Compliance with the legal obligation to report the delivery of a new means of transport and claiming any tax deduction.
Service benefit
Compliance with the statutory obligation to report the supply of a new means of transport and deduction of tax up to the amount of tax the taxpayer would have been obliged to pay if the supply had been a domestic taxable supply.
When to address the service
Back to topThe tax return with a copy of the tax document attached, including the report of the delivery of the new vehicle, must be submitted within 10 days of the date of delivery of the new means of transport to another Member State.
How to get the service
What do you need when solving the service electronically
For electronic submission you need:
- the tax document,
- the form for reporting the delivery of a new means of transport to another Member State,
- a VAT return form (if you claim a tax deduction) or a general document.
Where and how to solve the service electronically
The report on the delivery of a new means of transport does not have its own electronic form on the FS website (only a form without the possibility of electronic completion) and is therefore usually submitted as an attachment to the electronic VAT return form. However, if no tax return is filed, this report must be filed as an attachment to the electronic general document.
A VAT return or a general document (with a report on the delivery of a new means of transport and a copy of the tax document attached) can be filed:
- Via the Tax Information Mailbox, or
- via the Electronic Submissions for the Tax Administration (EPO) application, or
- via data mailbox in XML format. The required XML file can be created using the electronic form in the EPO application (the VAT return can be filled in as an electronic form).
Electronic submissions are described in more detail on the portal of the tax administration.
e-Government portal
ePodáníCould be solved via e-identity
Yes
Is the service charged when solving electronically
No
What you’ll need to provide
To manage the service in person or by post, which is only possible if you are not obliged to file your tax return electronically, you need:
- the tax document,
- the form for reporting the delivery of a new means of transport to another EU country,
- the VAT return form (if you claim a tax deduction).
If a tax return is not filed (no deduction is claimed), only the report of the delivery of the new means of transport is usually physically filed (with the tax document as an attachment).
Where to solve the service
If you are not obliged under the Tax Code or the VAT Act to submit your tax return electronically, the electronic tax return form and the form for reporting the delivery of a new means of transport can be:
- printed from the tax administration portal and then filled in manually, including the signature, or
- filled in directly in the Electronic Forms application on the MOJE daně portal, printed in pdf format and signed.
The new vehicle delivery report is only available as a form that must first be printed and then filled in.
The completed and signed forms can be submitted in person or sent by post to the locally competent tax office (according to the taxpayer's registered office or place of residence), which can be found on the website of the Financial Administration.
Is the service charged when solving in person?
No
Responsible Public Authority
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Generální finanční ředitelství https://linked.cuzk.cz/resource/ruian/adresni-misto/21700851 |
Datová schránka: p9iwj4f |
Additional information about the service
Back to topSanctions
Pursuant to the provisions of Section 247a(1)(a) of the Tax Code, the tax administrator may impose a fine of up to CZK 500 000 on anyone who fails to comply with the registration, reporting or other notification obligation established by the Tax Act or the tax administrator.
Communication language
Czech
Last checked at 19.06.2023
