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Czech Republic: Draft legislation implementing first stage of ViDA package

Including amendments to the one-stop shop regime effective January 1, 2027, and phase-out of call-off stock regime by July 1, 2028

june 24, 2026

The Ministry of Finance on May 26, 2026, published a bill that would implement aspects of the Directive on VAT rules in the Digital Age (ViDA) into domestic law.

The bill provides for amendments to the one-stop shop regime effective January 1, 2027, and the phase-out of the call-off stock regime by July 1, 2028.


For more information, contact a KPMG tax professional in the Czech Republic:

Vaclav Banka | vbanka@kpmg.cz

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