Main information
At your request, the General Financial Directorate will issue a binding decision on whether the supply of goods or services is exempt from tax with the right to deduct VAT paid at the preceding stage for the supply of books and similar services (for example such as book lending) under the Act. This decision is then followed by the tax office itself in relation to you as the client.
This applies to you if
The binding assessment service can be used by anyone; however, in practice it is of particular importance for VAT payers engaged in the supply or lending of printed materials who are uncertain about the correct VAT rate and wish to avoid potential complications in their business relations, i.e. VAT reassessment (including penalties and late-payment interest) or non-recognition of the right to deduct VAT by the tax office.
When to use this service
The binding assessment service can be used at any time.
Vyřízení služby - osobně
What you need if you are using this service
Request for a binding assessment for the application of the VAT exemption with deductibility of the VAT paid at the preceding stage for the supply of books and similar services in free-written form containing:
- a description of goods or services to which the request for a binding assessment relates (only one taxable supply - one good or one service - may be included in the request); and
- a draft operative part of the binding assessment decision.
Where and how to solve this service
Sign the request in your own handwriting and deliver it in person to the filing office or by post to the address of the General Financial Directorate (GFD).
General Financial Directorate
When you submit a request to another tax office, it will be automatically forwarded to the GFD.
How much will you pay
The receipt of a request for a binding assessment is subject to a fee under 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.
Vyřízení služby - elektronicky
What you need if you are using this service
Request for a binding assessment for the application of the VAT exemption with deductibility of the VAT paid at the preceding stage for the supply of books and similar services in free-written form containing:
- a description of goods or services to which the request for a binding assessment relates (only one taxable supply - one good or one service - may be included in the request); and
- a draft operative part of the binding assessment decision.
Where and how to solve this service
The request for a binding assessment can be submitted via:
If you do not have any form of electronic authentication, you can send your request by e-mail without an electronic signature, which you will confirm within 5 days, e.g. in paper form with a handwritten signature.
How much will you pay
The receipt of a request for a binding assessment is subject to a fee under 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.
Additional information
What is the benefit of this service
Significant increase in legal certainty for VAT payers when applying the VAT exemption for the supply of printed matter.
Appeal options
No appeal may be lodged against this service.
Legislation
Sanctions
None
Frequently asked questions
None