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Czech Republic: Draft legislation implementing aspects of ViDA package passed by lower house of Parliament

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

September 9, 2026

Draft legislation implementing aspects of the EU VAT in the Digital Age (ViDA) package passed its first reading in the lower house of Parliament (Chamber of Deputies) in July, 2026.

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

Read an August 2026 report prepared by the KPMG member firm in the Czech Republic

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