One of the points discussed within the Coordinating Committee between the Chamber of Tax Consultants and the General Financial Directorate was also the question of determining the place of transaction in case of trainings intended for a limited circle of participants. In the Czech Republic, a clear interpretation was missing for how to proceed in cases, when training is not intended for the general public but for a circle of participants limited in advance.

A service consisting in training generally represents an educational service, for which the place of transaction is set according to article 10b of the VAT act, that is in the place, where the event takes place. Ambiguities arose, however, in situations, when training for only intended for a circle of participants limited in advance. In these situations, it was not quite clear, if such training could not be viewed as a provision of ordinary service, for which the place of transaction is set according to the basic rule (article 9 of the VAT act). Possible distinction between these two situations had fundamental effects especially in case of cross-border provision of training.

According to conclusions from the meeting, based, among other things, on judgments of the European Court of Justice, under certain conditions training provided to a circle of participants limited in advance can be considered provision of ordinary service and the stipulation of article 9 of the VAT act can be applied. In this respect, it is first necessary to examine, who the recipient of the service is.

Although the Coordinating Committee states specific examples and mentions certain criteria, the results of the meeting did not set a unified definition, based on which it would be possible to proceed. It is thus necessary to examine and assess each case individually.