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
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DEMO - Czech Republic
Author: Kristina Dosen
Category:
Fiscal subject related
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820
Content accuracy validation date:
23.02.2022
Content accuracy validation time:
11:23h
Content
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.
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