Situation:

The carrier provides passenger transport services from the Czech Republic to Poland, Germany, Austria, and Slovakia.

Place of performance: where the relevant section of transport takes place!

In this case, it is necessary to comply with the legislation of all countries where the relevant section of transport is carried out.

Solution:

• Czech Republic, Slovakia - international passenger transport exempt from VAT
• Poland, Germany - VAT registration required
• Austria - registration obligation depends on the type of customer (whether the service is provided to a private individual or a taxable person)