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Split payment mechanism

As of 1 July 2018, the VAT regulations implementing the split payment mechanism are coming into force. Consequently, payment for purchased services or goods may be made both ways: the net value will be on a standard basis paid to the supplier’s bank account, while the value of the tax may be transferred to the supplier’s special account – a VAT bank account.
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Wind farms – Seven judges will resolve how to calculate real property tax


The extended bench of the Supreme Administrative Court will decide whether municipal authorities are allowed to collect the tax only on the construction part (i.e. erected with using construction materials) or also on technical facilities of a wind farm.

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