Report on the supply of a new means of transport to another EU Member State by a person who is not a VAT payer with the possibility of deducting VAT

Main information

If you, as a taxable person (non-VAT payer), a non-taxable person or an identified person, occasionally supply a new means of transport to another EU Member State, you are obliged to submit a report on the supply of a new means of transport to another EU Member State and, in the case of an identified person, also a value added tax (VAT) return.

At the same time, you can claim a deduction for the VAT you paid on the acquisition of the new means of transport by submitting a VAT return, even if you are a taxable person (non-VAT payer) or a non-taxable person.

This applies to you if

You are a taxable person (non-VAT payer), a non-taxable person or an identified person, who has occasionally supplied a new means of transport to another EU Member State.

When to use this service

Submit the report on the supply of a new means of transport to another EU Member State, including a copy of the tax document or the document confirming the supply of the new means of transport, and, where applicable, a value added tax (VAT) return, within 10 days from the date of the supply of the new means of transport.

You are required to submit a VAT return only if you are an identified person.

However, if you wish to claim a deduction for VAT as a taxable person (non-VAT payer) who is not an identified person, or as a non-taxable person, you may do so by submitting a VAT return.

Vyřízení služby - osobně

What you need if you are using this service

The Report on the supply of a new means of transport to another EU Member State form, which is available on the website of the Financial Administration.

A tax document or a document confirming that the supplied means of transport qualifies as new, or

where applicable, the Value Added Tax (VAT) Return form, which is available on the website of the Financial Administration.

You are required to submit a VAT return only if you are an identified person.

Where and how to solve this service

You can submit a completed and signed Report on the supply of a new means of transport to another EU Member State, together with a document confirming the supply of the new means of transport or a tax document and, where applicable, a value added tax (VAT) return, in person at the filing office or by post to the address of the locally competent tax office.

If you, as a taxable person (non-VAT payer) who is not an identified person, or as a non-taxable person, are not obliged to submit a VAT return and do not wish to claim a VAT deduction through it, please submit only a completed and signed Report on the supply of a new means of transport to another EU Member State, together with a document confirming the supply of the new means of transport or a tax document.

Submission in person or by post is possible only if you are not legally required to submit a Report on the supply of a new means of transport to another EU Member State or a VAT return electronically, i.e. only if you are a taxable person (non-VAT payer) who is not an identified person, or a non-taxable person, and you have not been assigned a data mailbox by law.

How much will you pay

None

Vyřízení služby - elektronicky

What you need if you are using this service

The Report on the supply of a new means of transport to another EU Member State form, which is available on the website of the Financial Administration.

A tax document or a document confirming that the supplied means of transport qualifies as new, or

where applicable, the Value Added Tax (VAT) Return form, which is available on the MOJE daně portal.

You are required to submit a VAT return only if you are an identified person.

The report on the supply of a new means of transport to another EU Member State does not have its own electronic form on the website of the Financial Administration (only a printable form without the possibility of electronic completion).

Where and how to solve this service

You can submit your value added tax (VAT) return together with a completed and signed Report on the supply of a new means of transport to another EU Member State and a document confirming the supply of the new means of transport or a tax document via:

When submitting via a data mailbox, you must always ensure that the VAT return 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.

If you are a taxable person (non-VAT payer) who is not an identified person, or a non-taxable person, you can also submit the VAT return and its attachments by e-mail with a guaranteed electronic signature to the locally competent tax office.

If you are a person who has not been assigned a data mailbox by law, you can also submit the above via:

If you, as a taxable person (non-VAT payer) who is not an identified person, or as a non-taxable person, are not obliged to submit a VAT return and do not wish to claim a VAT deduction through it, please submit only a completed and signed Report on the supply of a new means of transport to another EU Member State, together with a document confirming the supply of the new means of transport or a tax document, via:

The Report on the supply of a new means of transport to another EU Member State must be submitted in PDF format only.

If you are a person who has not been assigned a data mailbox by law, you can also submit the above via:

  • e-mail without an electronic signature, which must be confirmed by you within 5 days, for example in paper form with a handwritten signature; or

How much will you pay

None

Additional information

What is the benefit of this service

By complying with the legal obligation to submit a report on the supply of a new means of transport to another EU Member State, or to submit a value added tax (VAT) return, in due time, you will avoid a penalty that would be imposed if you failed to comply with this obligation on time.

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Appeal options

No appeal may be lodged against this service.

Sanctions

If you fail to comply with the reporting obligation within the statutory time limit, you may be fined up to CZK 500,000 for non-monetary non-compliance.

If you fail to submit a value added tax (VAT) return even though you were required to do so as an identified person, or if you submit it after the statutory time limit and the delay exceeds 5 working days, you are liable to pay a penalty of 0.05% of the assessed tax for each subsequent day of delay, up to a maximum of 5% of the tax assessed.

Frequently asked questions

Where can I find more information on electronic submissions?

Further information on electronic submissions is available on the website of the Financial Administration of the Czech Republic.
What is meant by a new means of transport?

For the purposes of value added tax (VAT), a new means of transport is defined as goods which are:

  • a motorised land vehicle with an engine capacity exceeding 48 cc or with a power output exceeding 7.2 kW, if:
  1. the supply is made within 6 months of the date of its first entry into service, or
  2. it has travelled no more than 6,000 km at the date of supply; kilometres travelled on that day after the handover of the vehicle are not taken into account.

The date of first entry into service of a motorised land vehicle shall be the date on which the vehicle was registered for use in the State of manufacture, or the date on which the obligation to register it in that State arose, whichever occurs earlier; or

  1. where there is no obligation to register the vehicle in the State of manufacture, the date on which the right to dispose of the vehicle as owner was first transferred;
  2. the date on which the vehicle was first used by the manufacturer for demonstration purposes, if earlier than the date referred to in point 1; or
  3. the date on which the right to dispose of the vehicle as owner was transferred to the dealer where neither the dealer nor the purchaser knows the date referred to in points 1 or 2.
  • a vessel longer than 7.5 m, if it is supplied within 3 months of the date of its first entry into service or has not been used for more than 100 hours at the date of supply; hours of use on that day after the handover of the vessel are not taken into account, and provided that it is not a vessel used for:
  1. navigation on the high seas for the carriage of passengers for remuneration or for commercial, industrial or fishing activities,
  2. providing rescue or assistance at sea, or
  3. inshore fishing; or
  • an aircraft with a maximum take-off weight exceeding 1,550 kg, except for aircraft used by airlines for international air transport for remuneration, if:
  1. it is supplied within 3 months of the date of its first entry into service, or
  2. it has flown no more than 40 hours at the date of supply; hours flown on that day after the handover of the aircraft are not taken into account.
  • The date of first entry into service of a vessel or aircraft shall be:
  1. the date on which the right to dispose of the means of transport as owner was first transferred; or
  2. the date on which it was first used by the manufacturer for demonstration purposes, if earlier than the date referred to in point 1.