Main information
If you are registered in the Czech Republic for one of the One Stop Shop schemes (for more information, see "Registration for the OSS scheme") and you have provided selected supplies cross-border to end consumers (B2C) in other EU Member States, for which VAT must be remitted by the supplier in the Member State of consumption, you must submit a VAT return under the relevant OSS scheme.
If you did not provide any selected supplies during the taxable period, you must submit a so-called zero VAT return under the relevant OSS scheme.
This applies to you if
You are registered in the Czech Republic for one of the OSS schemes (EU scheme, import scheme, non-EU scheme).
When to use this service
Submit the OSS VAT return:
- under the import scheme: no later than the end of the calendar month following the end of the relevant calendar month,
- under the EU and non-EU schemes: no later than the end of the calendar month following the end of the calendar quarter.
Vyřízení služby - elektronicky
What you need if you are using this service
- Registration and access to the authenticated zone of the relevant OSS scheme (for more information on registration, see "Registration for the OSS scheme") and
- the One Stop Shop VAT return form available on the MOJE daně portal after logging into the authenticated zone of the relevant OSS scheme.
Where and how to solve this service
Submit the tax return via the authenticated zone of the relevant OSS scheme.
How much will you pay
None
Additional information
What is the benefit of this service
By complying with the legal obligation to submit an OSS VAT return within the statutory deadline, you will avoid a penalty that may otherwise be imposed on you by other EU Member States if you failed to comply with this obligation on time.
Appeal options
No appeal may be lodged against this service.
Legislation
Sanctions
If you fail to comply with your legal obligation to submit an OSS VAT return, penalties may be applied in accordance with the national legislation of the respective EU Member States.
Frequently asked questions
Where can I find more information on the OSS VAT return?