D: Are Italian customers entitled to access tax breaks provided for electrical installation work carried out by a company based in the Czech Republic?
R: In principle, a company legally established in a Member State of the European Union can provide its services in other Member States on a temporary and occasional basis without any restriction, on the basis of the requirements prescribed by the legal system to which it belongs and without the need to register in the business register. Therefore, an electrical equipment installer can offer their services in another Member State of the European Union, such as the Czech Republic, on a temporary and occasional basis without any preliminary formalities. Moreover, for the cross-border provision of services for regulated professions, for which a professional qualification is required, a Member State may require that the provider, moving for the first time to the national territory from another European Union Member State to provide services, inform the competent authority in advance with a written declaration (see Article 7 of Directive 2005/36/EC on the recognition of professional qualifications). On the following webpage, the list of professions regulated according to the Czech legal system is available: UOK (msmt.cz) (in English) which includes the profession of electrical equipment installer.
Last update: 24/10/2023
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