Value Added Tax Return

Main information

If you are a VAT payer, an identified person or a group, you have a statutory obligation to submit a value added tax return.

In specific cases, a value added tax return must also be submitted by a non-taxable person or by a non-VAT payer who is not an identified person (for example, if you, as a non-taxable person, acquired a new means of transport from another EU Member State – see the service Report on the Acquisition of a New Means of Transport from Another EU Member State by a Non-VAT Payer).

This applies to you if

You are:

• a VAT payer with a registered office or place of establishment in the Czech Republic, or a group, or
• a VAT payer without a registered office or place of establishment in the Czech Republic, an identified person, a non-taxable person or a non-VAT payer, and you became obliged to declare tax (or an exempt supply or a claim to a tax deduction).

When to use this service

Submit your value added tax return:

• as a VAT payer or group, within 25 days after the end of the taxable period (monthly or quarterly),
• as an identified person (if you have become liable to declare tax), within 25 days after the end of the taxable period (monthly),
• as an identified person supplying a new means of transport to another EU Member State, within 10 days from the date of supply,
• as a non-taxable person acquiring a new means of transport from another EU Member State, within 10 days from the date of acquisition,
• as a non-taxable person or a non-VAT payer who is not an identified person, who issued a document and stated VAT on it in accordance with the law, within 25 days after the end of the calendar month in which the document was issued,
• as a non-VAT payer who is not an identified person, registered for VAT in another EU Member State, who acquired goods with the place of supply in the Czech Republic from a VAT payer, provided that the goods were not transported or dispatched to another EU Member State, within 25 days after the end of the calendar month in which the VAT payer declared an exempt supply of goods to another EU Member State.

In specific cases where a value added tax return is submitted for part of a taxable period, such as insolvency proceedings or a death, different deadlines apply.

Vyřízení služby - osobně

What you need if you are using this service

The Value Added Tax Return form, which is available on the website of the Financial Administration.

Submission in person or by post is possible only if you are not legally required to submit a VAT return electronically.

In certain cases required by law, you must also submit annexes together with the tax return (for example, when acquiring or supplying a new means of transport to/from another EU Member State, in the case of insolvency, when submitting a supplementary tax return, etc.).

Where and how to solve this service

Submit the completed and signed value added tax return in person at the filing office or send it by post to the address of the locally competent tax office.

Vyřízení služby - elektronicky

What you need if you are using this service

The Value Added Tax Return form available on the MOJE daně portal.

In certain cases required by law, you must also submit annexes together with the tax return (for example, when acquiring or supplying a new means of transport to/from another EU Member State, in the case of insolvency, when submitting a supplementary tax return, etc.).

Where and how to solve this service

You can submit the VAT return via:

• the Online Tax Office (DIS+) app available on the MOJE daně portal,
• the Electronic Submissions for the Financial Administration (EPO) app, or
• the data mailbox to the locally competent tax office.

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

If you are simultaneously 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
• the Electronic Submissions for the Financial Administration (EPO) app without signature - to confirm this submission you can generate and print the so-called E-form (E-tiskopis) from the app, which you must then sign and deliver within 5 days to the locally competent tax office.

Further information on electronic submissions is available on the website of the Financial Administration of the Czech Republic.

Additional information

What is the benefit of this service

By complying with the legal obligation to submit a VAT Return within the statutory deadline, you will avoid a penalty that would otherwise 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 submit a value added tax return or a supplementary value added tax return, 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 assessed tax.

No penalty for late submission will be imposed if the calculated amount is less than CZK 1,000.