Main information
If you are registered in the scheme for small enterprises (SMEs) (for more detailed information, see Registration in the scheme for small enterprises (SMEs)), you must submit a Notification of turnover amounts for a calendar quarter under the cross-border VAT scheme for small enterprises (SMEs) (hereinafter ‘Notification of turnover amounts’).
In the Notification of turnover amounts, you must state supplies made during the calendar quarter that are included in turnover in:
- Czechia; and
- another Member State, separately for:
- each other Member State; and
- each turnover threshold, if the Member State in which you use the scheme for small enterprises applies different turnover thresholds.
The Notification of turnover amounts for a calendar quarter must include turnover data for all Member States, including Czechia (i.e. also for Member States in which the taxable person is not registered in the cross-border scheme for small enterprises).
You must submit a Notification of turnover amounts even if you made no supplies during the relevant calendar quarter.
If you are submitting the first Notification of turnover amounts after registration in the scheme for small enterprises (SMEs) for another Member State, you must also include data relating to supplies made during the calendar quarter preceding the calendar quarter for which the first Notification of turnover amounts is submitted, from the date of submitting the application for registration onwards (except for data already provided during the registration procedure).
For the question of whether to include supplies made in the turnover of the relevant Member State, the
place of supply is decisive.
Information on the scheme for small enterprises and on Member States that require turnover to be stated by
sector is available on the website of the relevant Member State or on the
European Union website.
This applies to you if
You are registered in the scheme for small enterprises (SMEs).
When to use this service
You must submit the Notification of turnover amounts no later than the last day of the month following the end of the relevant calendar quarter:
| Deadline for filing the notification |
Quarter |
| 30 April |
1st (1 January to 31 March) |
| 31 July |
2nd (1 April to 30 June) |
| 31 October |
3rd (1 July to 30 September) |
| 31 January |
4th (1 October to 31 December) |
You must always submit the Notification of turnover amounts no later than the above deadlines, even if the deadline falls on a Saturday, Sunday or public holiday.
Vyřízení služby - elektronicky
What you need if you are using this service
Where and how to solve this service
The Notification of turnover amounts can be submitted electronically via:
The Notification of turnover amounts cannot be submitted in a manner requiring subsequent confirmation, i.e. using the e-form ‘Confirmation of a submission made by data message not bearing a recognised electronic signature’.
How much will you pay
None
Additional information
What is the benefit of this service
By complying with the legal obligation to submit a Notification of turnover amounts within the statutory deadline, you will avoid the penalties that could be imposed on you by the Member State of establishment (a fine) or the Member State of exemption (creation of a new obligation in the relevant Member State of exemption, for example in the form of detailed reporting) if you fail to comply with this obligation on time.
Appeal options
No appeal may be lodged against this service.
Sanctions
If you fail to comply with your legal obligation to submit a Notification of turnover amounts, the domestic tax administrator can impose a penalty of up to CZK 500 000 for failure to comply with an obligation of a non-monetary nature.
Frequently asked questions
Where can I find more detailed information on the cross-border VAT scheme for small enterprises in the EU?
Where can I find the guide to the cross-border VAT scheme for small enterprises in the EU?