Michaela Merz


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Czech Republic – Local reverse charge mechanism as from 1 of January 2015 – updated list published


The list of commodities where reverse charge will be newly applicable was amended. Of interest are especially the exceptions. Exceptions in case of “raw or semi-processed metals” listed under the Customs Tariff nomenclature codes – Chapter 71 and Section XV should include (i.e. the local reverse-charge mechanism will not apply to) the following items: Continue reading