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Czech Control Statements Jan 2016

VAT registered business to submit VAT invoice listings with VAT return

To help combat VAT fraud, particularly missing trader or carousel fraud, the Czech Republic (Czechia) has introduced Control Statements from 1 January 2016. These require resident businesses to list all sales and purchases each month with a VAT element. They must be submitted in XML-format  by the 25th of the month following – same date as the regular monthly VAT return. Non-residents are not included.

The use of VAT Control Statements to combat VAT fraud is part of the wider Death of the VAT return move from the traditional VAT return.

The Czech General Directorate of Finance will be able to use them to match-off transactions from suppliers and their customers to identify discrepancies and potential lost VAT.

The returns should only contain:

  • domestic supplies;
  • intra-community arrivals of goods
  • Intra-community acquisitions and imports of services
  • Reverse charge transactions

There is a transaction reporting threshold of CZK 10,000; this does not apply to reverse charge transactions. The following date will be provided by transaction

  • VAT number of the customer/supplier;
  • Invoice number
  • Tax point date
  • Taxable amount of VAT due

If you need to complete Czech VAT returns or Control Statements, our VAT Filer can accurately populate any country submission with verified VAT or GST data from our VAT Calculator or VAT Auditor services

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