Decree No. 358/2021 Coll., responds to the amendment of Act 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. The decree introduces a new type of special supplementary customs declaration. At the same time, it modifies the instructions for the application for registration for value added tax. In connection with BREXIT, they are changing the instructions for completing the summary report.

The decree was announced on 4.10.2021 and came into effect on 5. 10. 2021.