Request for a binding assessment for the application of the VAT exemption with deductibility of the VAT paid at the preceding stage

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 service of binding assessment can be used by anyone, however, in practice it is of particular importance for VAT payers who supply or rent printed matter, are not sure of the correct VAT rate and want to avoid possible complications in business relations, i.e. VAT reassessment (including penalties and interest for delay) 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.

Service settlement

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 or by post to 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.

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

It is not possible to appeal against this service.