Amendment of the Ministry of Finance No. 355/2021 Coll., amending Act No. 235/2004 Coll., on value added tax, as amended, and at the same time Act No. 242/2016 Coll., Customs Act, as amended mainly concerns the area of tax law and e-commerce. The proposal is a response to the tax package within the European Union in the area of cross-border electronic commerce and the obligation to transpose it into national legal systems. The central point of the adjustment is the cancellation of the tax exemption for small value shipments, i.e. up to EUR 22. It also expands the regime of a special administrative place (the so-called Mini-One-Stop-Shop) for the sale and import of low-value consignments from abroad. Last but not least, the amendment extends value added tax deductions for public media.

The law was promulgated in the Collection of Laws on 30.9.2021 and became effective on 1.10.2021.