Main information
If you are a VAT payer or a group, the tax administrator will call on you to:
- submit a VAT control statement within an additional deadline, if you failed to submit it within the statutory deadline, or
- supplement, amend or confirm the accuracy of the data stated in your submitted VAT control statement by submitting a subsequent VAT control statement, if your original statement contained incomplete or incorrect data.
This applies to you if
You are a VAT payer or a group and you either failed to submit a VAT control statement within the statutory deadline, or the VAT control statement you submitted contained incomplete or incorrect data.
When to use this service
If the tax administrator has called on you to submit a VAT control statement due to your failure to submit it by the statutory deadline, submit a VAT control statement within 5 days of receipt of the notice.
You must respond to this type of notice from the tax administrator by submitting the VAT control statement within the statutory deadline, even if you were not originally obliged to submit one.
If the tax administrator has called on you to submit a subsequent VAT control statement due to doubts about the accuracy or completeness of the data in your submitted statement (i.e. the tax administrator requests correction, supplementation or confirmation of the data), submit the subsequent VAT control statement within:
- 17 days of delivery of the notice to your data mailbox, or
- 5 days of receipt of the notice, if it was delivered by other means (e.g. by post).
In such cases, submitting a regular or subsequent VAT control statement constitutes a response to the notice, and you must therefore always indicate the full reference number stated in the notice.
Vyřízení služby - elektronicky
What you need if you are using this service
The VAT control statement form available on the MOJE daně portal.
If you were requested to submit a subsequent VAT control statement due to doubts about the data provided, select "Následné" ("Subsequent") as the type of control statement in the form.
Where and how to solve this service
You can submit a VAT control statement or subsequent VAT control statement via:
When submitting via a data mailbox, you must always ensure that the VAT control statement is submitted in the published XML format and in the
specified structure. To create the required XML file, you can use the
electronic form available in the Electronic Submissions for the Financial Administration (EPO) app.
How much will you pay
None
Additional information
What is the benefit of this service
By complying with the legal obligation to respond within the time limit to the tax administrator’s notice, you will avoid the penalty or higher penalty that would otherwise be imposed on you if you failed to comply with this obligation on time.
For more information on possible penalties for breaching obligations related to the VAT control statement, see the "Sanctions" section.
Appeal options
No appeal may be lodged against this service.
Legislation
Sanctions
If you, as a VAT payer, fail to submit a VAT control statement within the statutory deadline, or if you submit it within the alternative deadline specified in the notice, the tax administrator will impose a penalty of:
- CZK 10,000 if you submit the VAT control statement within the alternative deadline after receiving the notice.
If you are not obliged to submit a VAT control statement and you notify the tax administrator of this fact by means of a VAT control statement within 5 days of receiving the notice, the CZK 10,000 penalty will not be imposed.
- CZK 30,000 if you fail to submit a subsequent VAT control statement in response to a notice to amend, supplement or confirm the data stated in your previously submitted statement;
- CZK 50,000 if you fail to submit the VAT control statement at all, even after receiving a notice to do so from the tax administrator.
Penalties of CZK 10,000, CZK 30,000 and CZK 50,000 are halved if:
- you are a VAT payer who is a natural person, or
- on the date on which the obligation to pay the penalty arises, your tax period is a calendar quarter, or
- you are a limited liability company with a single shareholder who is a natural person. For the purpose of assessing whether the above conditions are met, the relevant date is:
- the first day of the calendar quarter in which you became liable to pay the penalty, or
- the date of establishment of the company, if this occurs after the relevant date specified above.
Frequently asked questions
Where can I find frequently asked questions and answers about the VAT control statement?
Where can I find information on completing the VAT control statement?
You can follow the methodical information on completing the VAT control statement available on the website of the Financial Administration of the Czech Republic. This information reflects the guidelines issued by the Ministry of Finance and provides more detailed methodological explanations and completion examples.