Taxable persons registered for VAT in the Czech Republic (with assigned CZ VAT ID number) are obliged to submit the so-called “VAT Control Statement” based on issued and received tax documents (including simplified tax invoices).
In the following, we unveil which transactions have to be declared in the VAT Control Statement.
VAT Control Statement (ʺVAT Listings e-formʺ) in the Czech Republic
Public
DEMO - Czech Republic
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1013
Content accuracy validation date:
23.02.2022
Content accuracy validation time:
11:23h
Following transactions have to be declared in the VAT Control Statement:
- Domestic taxable supplies (CZ) or receipt of advance payment from which liability to declare VAT arises (lines 1, 2 or 25 of the CZ VAT return)
- Domestic acquisition of goods/services or providing of advance payment:
- if a VATpayer claimes VAT deduction (lines 40, 41of the CZ VAT return)
- if liability to declare VAT arises based on Article 108 section 2, 3 or Article 108 section 4a) of the VAT Act (lines 3, 4, 5, 6, 9, 10, 11, 12 and 13 of the CZ VAT return)
3. Special scheme for investment gold:
- Received Intermediary Service for which VAT is applied according to Article 92 section 5 of the VAT Act
- Supply of VAT exempt investment gold for which taxable person registered for VAT is entitled to deduct VAT according to Article 92 section 6 b) and c), or
- Production of investment gold or transformation of gold into investment gold according to Article 92 section 7 of the VAT Act.
It is important not to confuse the VAT Control Statement with a VAT return or a Recapitulative Statement for Intra-community supplies.
The deadlines for submission of the VAT Control Statement are:
- legal persons or group registration have to submit the VAT Control Statement no later than the 25th day after the end of each month;
- natural persons have to submit the VAT Control Statement on the same day as their VAT return (no later than the 25th day after the taxable period: a month or quarter, or special taxable period e.g. in an insolvency procedure, etc.).
The VAT Control Statement has to be submitted electronically, and e-form is available on the website of the Financial Administration of the Czech Republic: www.mojedane.cz.
In the end, it is necessary to state that sanctions are stipulated for all who do not submit a VAT Control Statement within the due date.
Other news from DEMO - Czech Republic
Correction of the tax base and other changes in Czech Republic in the area of VAT from 2025
Public
Author: Ivana Picajkić
Starting in 2025, several significant changes to Value Added Tax (VAT) regulations will be implemented, including extended deadlines for tax base corrections, new VAT registration limits, simplified procedures for bad debts, and adjustments related to real estate transactions. The changes are as following: Corrections to the Tax Base: The period for correcting the tax base will extend from 3 ye... Read more
New document was uploaded: Recorded webinar: E-invoicing for Global Retailers
Public
All countries
Author: Kristina Dosen
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more
Apple's Tap to Pay software, which allows sellers to accept cashless transactions without a payment terminal, has just arrived in the Czech Republic
Public
Author: Ivana Picajkić
Tech company Apple has significantly simplified payment processes for small businesses and consumers across the country by making its Tap to Pay service available in several European nations, including Czechia. Launched in 2022, Tap to Pay now complements the Czech Cvak service as a modern solution for cashless transactions that does not require a traditional payment terminal. With Tap to Pay, iPh... Read more
New document was uploaded: Recorded webinar: It’s time to grow together
Public
Author: Kristina Dosen
In this discussion, we have introduced our new partner program and what is essential for international growth, while dealing with topics such as - Success factors for POS applications - What does globalization mean? - How to grow globally? Furthermore, we presented benefits for our partners. Last but not least, we presented our fiscal cloud architecture and its important features.You can down... Read more
ViDA implementation is likely to be postponed.
Public
Author: Kristina Dosen
The European Union (EU) may postpone the implementation of its ambitious VAT reforms for the digital economy by one year, according to a proposal from a key parliamentary committee. The VAT in the Digital Age (ViDA) proposal, which was unveiled by the European Commission in July 2020, aims to modernize and simplify the VAT rules for online businesses and platforms and to introduce mandatory digit... Read more
The digital euro is coming
Public
Author: Kristina Dosen
In June, the European Union should receive its first legal proposal on the digital euro. The launch of the digital euro could be a reality in three or four years if the Bank's Board of Directors decides in October to start the preparatory phase and testing of the digital euro. This phase can last two or three years. The digital euro is needed not only to preserve financial stability but also to s... Read more
European Union to introduce custom duties for products cheaper than 150 EUR
Public
Author: Kristina Dosen
The European Commission has proposed a reform of the customs rules in the Union, which, among other things, provides for the introduction of customs duties for products whose value is lower than 150 euros. The proposed reform abolishes the current threshold on the basis of which goods with a value of less than 150 euros are exempted from customs duty, which was widely exploited by fraudsters. The... Read more