Value added tax return

Hlavní informace

If you are a tax entity (taxpayer, group, identified person or non-taxpayer), you are legally obliged to submit a form to settle your tax obligation in relation to value added tax.

Týká se vás to pokud

You are:

• a value added tax payer who has a registered office or establishment in the country - you file a tax return for each tax period, or
• a taxpayer who has neither a registered office nor an establishment in the country, an identified person or a non-taxpayer - you file a tax return if you are obliged to declare the tax (or have an exemption or entitlement to a tax deduction).

In some statutory cases, it is obligatory to submit annexes along with the tax return (e.g. when acquiring or delivering a new means of transport, in the case of insolvency, additional tax return, etc.).

Kdy službu řešit

The VAT return is filed within 25 days after the end of the tax period (monthly or quarterly).  

A non-taxpayer who delivers or acquires a new means of transport shall file the VAT return within 10 days of the date of delivery or acquisition.

If the VAT return is submitted for the part of the tax period (in the case of bankruptcy, death), it is necessary to follow the special regulations in the VAT Act and the Tax Code.

Vyřízení služby

Co potřebujete pokud službu řešíte

The VAT return form is available on the website of the Financial Administration and in the MOJE daně application.

This option applies only to non-taxpayers who are not obliged to file VAT return electronically according to § 72 of the Tax Code (the taxpayers and identified persons always file tax returns electronically according to § 101a of the VAT Act).

Kde a jak službu řešit

The completed and signed form can be submitted in person or sent by post to the locally competent tax office (according to the taxpayer's registered office or place of residence), which can be found on the website of the Financial Administration.

Doplňující informace

Jaký má služba benefit

The submission of a value added tax return is the basis for the subsequent payment of the relevant tax, which is a revenue of the state budget and the budgets of municipalities and regions.

Sankce

As a tax entity, you are liable to pay a penalty if you fail to file a tax return or a supplementary tax return when you should have done so, or if you do so after the deadline and the delay is longer than 5 working days, in the amount of 0.05% of the tax assessed for each subsequent day of delay, up to a maximum of 5% of the tax assessed.