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Request for a binding assessment of a taxable supply for the application of the reverse charge scheme

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Main information about the service

The General Financial Directorate may issue, upon request, a decision on a binding assessment of a specific taxable supply for the application of the reverse charge scheme. The subject matter of the binding assessment is to determine whether the scheme applies to a particular supply of goods or services.

The reverse charge scheme is a specific taxation scheme that applies only to statutorily defined transactions that are carried out between value added tax payers with the place of performance in the Czech Republic, with the obligation to declare the tax on the payer for whom the relevant transaction was carried out (the recipient). 

However, this scheme does not apply if the recipient of the taxable supply is not a taxable person on the date of the taxable supply or at the time of receipt of the consideration before the date of the taxable supply.

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Does this apply to me?

You are interested in obtaining a binding assessment of a supply of goods or services for the application of the reverse charge scheme.

Service outcome

Decision on the binding assessment for the application of the reverse charge scheme.

Service benefit

A binding assessment decision can make it easier for you to prove that the correct tax scheme was applied to the supply of goods or services.

When to address the service

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Whenever you need to obtain a legally binding opinion on the application of the reverse charge scheme to a specific supply of goods or services.

How to get the service

Get the service electronically Get the service in person

What do you need when solving the service electronically

A request for a binding assessment decision, in free form, which includes:

  • a description of the taxable supply to which the request for a binding assessment decision relates; only one taxable supply may be specified in the request; and
  • a draft operative part of the binding assessment decision.

Where and how to solve the service electronically

The request for a binding assessment decision is submitted via:

After completing the form, you must authenticate your submission in one of the following ways:

  • a recognised electronic signature,
  • by verifying the identity of the submitter by means used to log in to their data mailbox,
  • via the Tax Information Mailbox (DIS+).
  • using identity-guaranteed access.

e-Government portal

ePodání

Could be solved via e-identity

Yes

Is the service charged when solving electronically

Yes

The fee for electronically processed service

Acceptance of a request for a binding assessment for the application of the reverse charge scheme is charged according to the Administrative Fees Act. The decision on the binding assessment will be issued after payment of the administrative fee of CZK 10 000.

You will pay this amount on the basis of a notification sent to you by the General Financial Directorate following your request for a binding assessment. You must pay the administrative fee by wire transfer to the relevant account of the General Financial Directorate no later than 15 days following the date of receipt of this notification.

What you’ll need to provide

A request for a binding assessment decision, in free form, which includes:

  • a description of the taxable supply to which the request for a binding assessment decision relates; only one taxable supply may be specified in the request; and
  • a draft operative part of the binding assessment decision.

Where to solve the service

The request for a binding assessment decision is submitted to the General Financial Directorate.

General Financial Directorate

The request for a decision shall be made:

  • by post, or
  • at the mailroom (at the same address), during office hours.

Is the service charged when solving in person?

Yes

The fee for in person processed service

Acceptance of a request for a binding assessment for the application of the reverse charge scheme is charged according to the Administrative Fees Act. The decision on the binding assessment will be issued after payment of the administrative fee of CZK 10 000.

You will pay this amount on the basis of a notification sent to you by the General Financial Directorate following your request for a binding assessment. You must pay the administrative fee by wire transfer to the relevant account of the General Financial Directorate no later than 15 days following the date of receipt of this notification.

Responsible Public Authority

Generální finanční ředitelství
https://linked.cuzk.cz/resource/ruian/adresni-misto/21700851 		Datová schránka: p9iwj4f

Additional information about the service

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Communication language

Czech

Last checked at 01.06.2023

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