The Tax Representative Alliance

In May 2015 our company became a member of TRA group.

The Tax Representative Alliance (TRA) is an association of independent VAT specialists from European countries with specialization in accounting, law and tax consultancy. Its main purpose is to assist foreign companies and groups in handling VAT issues.

Based on our cooperation with TRA members across Europe we provide our clients with tax advisory services, VAT registration, preparation and submissions of VAT declarations. We can also assist with other obligations such as filling Intrastat or Sales List reports.

In the following list, we give some examples where VAT impacts must be considered:

• Holding stocks in a local warehouse and then selling them to Czech customers
• Maintaining a consignment warehouse and selling products to Czech customers
• Use of Amazon Fullfilment Service (FBA) as a foreign Amazon trader with delivery via a Czech warehouse
• Buying and selling products in the Czech Republic without the goods leaving the country
• Importing goods into the Czech Republic from a third country or another EU state and selling the goods to local clients
• Moving goods between the Czech Republic and other EU member states (intra-community supplies)
• Organising live events (conferences, art, education) in the Czech Republic
• Distance selling of goods to individual persons (e.g. internet retailing, Amazon traders) and exceeding the Czech delivery threshold
• If a company is a non-registered VAT trader, but receives a service under the rules of the reverse-charge system
• The self-supply of goods