Main information
If you, as a payer of value added tax (VAT), supply a new means of transport to another EU Member State to a person who has not provided their VAT identification number, you are obliged to submit:
- a Report on the supply of a new means of transport to another EU Member State; and
- a 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.
This applies to you if
You are a VAT payer who has supplied a new means of transport to another EU Member State to a person who did not provide you with their VAT identification number.
If you, as a VAT payer, supply a new means of transport to another EU Member State to a person registered for VAT in that Member State (i.e. they provided you with their VAT identification number), this transaction constitutes an intra-Community supply of goods, which you declare both in your VAT return and in the recapitulative statement. In this case, you do not submit a report on the supply of 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, together with a value added tax (VAT) return within the statutory deadline for submitting a VAT return.
The statutory deadline for submitting a VAT return is 25 days after the end of the tax period.
Vyřízení služby - elektronicky
What you need if you are using this service
- The Value Added Tax (VAT) Return form available on the MOJE daně portal.
- 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.
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 the VAT return together with the 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.
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 together with the VAT return within the statutory deadline, you will avoid a penalty that would be imposed if you failed to comply with this obligation on time.
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, 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?
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:
- the supply is made within 6 months of the date of its first entry into service, or
- 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
- 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;
- 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
- 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:
- navigation on the high seas for the carriage of passengers for remuneration or for commercial, industrial or fishing activities,
- providing rescue or assistance at sea, or
- 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:
- it is supplied within 3 months of the date of its first entry into service, or
- 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:
- the date on which the right to dispose of the means of transport as owner was first transferred; or
- the date on which it was first used by the manufacturer for demonstration purposes, if earlier than the date referred to in point 1.