Submission of the recapitulative statement (VIES)

Hlavní informace

You are obliged to submit a recapitulative statement VIES (VAT Information Exchange System) if:

1. you are a VAT payer who

• has supplied goods from the domestic territory to another Member State to a person registered for tax in another Member State,
• has transferred goods from the domestic territory to another Member State,
• has supplied goods to the purchaser in a simplified procedure for the supply of goods within the European Union in the form of a triangular transaction where you were an intermediate person in that transaction, or
• provided statutorily defined services with a place of performance in another Member State, other than the performance of a service which is exempt from tax in another Member State, to a person registered for tax in another Member State, where the recipient of the service is liable to account for the tax, or where, before the performance of the service, you received remuneration, if that service was known with sufficient certainty at the date of receipt of the remuneration.

As a VAT payer you are obliged to submit a recapitulative statement even if you, as a seller, have transferred goods under the warehouse regime from the domestic country to another Member State.

2. you are an identified person who

• provided statutorily defined services with a place of performance in another Member State, other than the performance of a service which is exempt in another Member State, to a person registered for tax in another Member State, where the recipient of the service is liable to declare the tax, or where, before the performance of the service, you received remuneration, if that service was known with sufficient certainty at the date of receipt of the remuneration, or
• supplied goods to the purchaser in a simplified procedure for the supply of goods within the European Union in the form of a triangular transaction where you were the middle person in that transaction.

Týká se vás to pokud

You are a VAT payer or an identified person and you are obliged to submit a recapitulative statement (VIES).

Kdy službu řešit

You must submit the recapitulative statement:

• as the VAT payer for each calendar month within 25 days after the end of the calendar month.
• as the identified person within 25 days after the end of the calendar month in which the performance took place.

Doplňující informace

Jaký má služba benefit

Compliance with the legal obligation to submit a recapitulative statement.

Možnosti odvolání

It is not possible to appeal against the service.

Sankce

There are no penalties for late submission or failure to submit a recapitulative statement. 

If you are a VAT payer or an identified person and you have not submitted a recapitulative statement even after a request from the tax administrator, you may be subject to a fine of up to CZK 500,000.

Časté dotazy

What is VIES?

VIES, or VAT Information Exchange System, is a system where you can find data on VAT payers registered in the European Union.