VAT payer
Since January 2010 I have been a VAT payer. My EU VAT number is CZ7356234589. When providing translation services to the EU states, the reverse charge principle applies - the country of the service recipient is the place of taxable supply pursuant to Section 9/1, Act No. 235/2004 Coll., Value Added Tax Act, as amended, and the service recipient is the entity liable to declare value added tax pursuant to Art. 196, Directive 2006/122/EC in its tax domicile.
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