On 9. 11. 2011 the General Financial Directorate published an information
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30.1.2012
On 9. 11. 2011 the General Financial Directorate published an information on the treatment of transfer of the VAT liability in the civil engineering.
This new treatment for construction and installation work starts to be valid from 1. 1. 2012. In connection with this, on 21st November 2011 the General Financial Directorate published the information on the update of directions to filling an excerpt from the evidence concerning the treatment of transferring the tax liability under Sec. 92a art. 6 VAT Act No. 235/2004 Coll., as subsequently amended, which has to be submitted both by the tax payer who realized the taxable supply in the treatment of transferring the tax liability, and by the tax payer who accepted such supply.
http://www.fucik.cz/en/news/22/on-9-11-2011-the-general-financial-directorate-published-an-information-/