Main information
As a value added tax (VAT) payer or a group, you are obliged to submit a VAT control statement if any of the following situations occur:
- you have carried out a taxable supply or received payment,
- you have received a taxable supply or made a payment,
- you have received a supply on which you are obliged to declare tax, or
- you have received a supply related to investment gold (manufacture, brokerage, sale, conversion).
The VAT control statement is a special tax statement that does not replace the submission of a proper VAT return or a recapitulative statement (VIES).
Further information is available below under "Frequently Asked Questions (FAQ)".
This applies to you if
You are a value added tax payer or group and any of the following situations occurred during the reporting period :
- you have carried out a taxable supply with the place of supply in the Czech Republic, or prior to the date of such supply, you received payment from which a tax liability arose,
- you have carried out or received a supply related to investment gold (manufacture, brokerage, sale or conversion),
- from a taxable supply with the place of supply in the Czech Republic that you received, or from a payment made before such a supply was carried out:
- you are claiming the right to deduct tax charged to you by another VAT payer,
- you are obliged to declare tax under the law.
When to use this service
Submit the VAT control statement:
- as a taxpayer - a legal entity or a representative member of a group within 25 days after the end of the calendar month, regardless of your tax period,
- as a taxpayer - a natural person within the deadline for submitting the value added tax return together with this tax return.
In specific cases, such as the submission of a VAT control statement upon request, other deadlines apply.
Vyřízení služby - elektronicky
What you need if you are using this service
The VAT Control Statement form available on the MOJE daně portal.
Where and how to solve this service
You can submit the VAT control statement via:
When submitting via
data mailbox, you must always ensure that the VAT control statement 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 VAT control statement on time, you will avoid the penalty that would have been imposed had you failed to meet this obligation within the statutory deadline.
Appeal options
No appeal may be lodged against this service.
Legislation
Sanctions
1. If you, as a taxpayer, fail to submit a VAT control statement within the statutory deadline, the tax administrator will impose a penalty of:
- CZK 1,000 if you submit the VAT control statement late (after the deadline) but without being prompted to do so,
- CZK 10,000 if you submit the VAT control statement within the alternative deadline after you have been prompted to do so by the tax administrator,
If you are not obliged to submit a VAT control statement and you notify the tax administrator of this fact by means of a VAT control statement within five days of receiving the notice, the CZK 10,000 penalty will not be imposed.
- CZK 30,000 if you fail to submit a subsequent VAT control statement in response to a notice to amend, supplement or confirm the data stated in your previously submitted statement;
- CZK 50,000 if you fail to submit a VAT control statement even after being prompted to do so by the tax administrator.
Penalties of CZK 10,000, CZK 30,000 and CZK 50,000 are halved if:
- you are a VAT payer who is a natural person, or
- on the date on which the obligation to pay the penalty arises, your tax period is a calendar quarter, or
- you are a limited liability company with a single shareholder who is a natural person. For the purpose of assessing whether the above conditions are met, the relevant date is:
- the first day of the calendar quarter in which you became liable to pay the penalty, or
- the date of establishment of the company, if this occurs after the relevant date specified above.
If, following a request by the tax administrator to remove discrepancies by submitting a subsequent VAT control statement, you fail to correct or supplement incorrect or incomplete information, the tax administrator may impose an additional penalty of up to CZK 50,000.
2. If you fail to comply with your obligations related to the VAT control statement by seriously hindering or obstructing the administration of value added tax, the tax administrator may impose a penalty of up to CZK 500,000.
Frequently asked questions
Where can I find frequently asked questions and answers about the VAT control statement?
Where can I find information on completing the VAT control statement?
You can follow the methodical information on completing the VAT control statement available on the website of the Financial Administration of the Czech Republic. This information reflects the guidelines issued by the Ministry of Finance and provides more detailed methodological explanations and completion examples.
Where can I find more information on the VAT control statement and selected supplies?
When am I not obliged to submit a VAT control statement?
The control statement does not need to be submitted by:
- an identified person,
- a person who is not a VAT payer,
- a VAT payer who, during the reported period, did not carry out or receive any supplies (under the reverse charge regime or in the standard regime if not claiming input tax deduction),
- a VAT payer carrying out only exempt supplies without the right to deduct tax (e.g. healthcare services).