27.11. 2015 VAT Control Statement – More Details

27 November 2015
AUDITOR Newsletter

As we have already informed you before, starting 1 January 2016  a duty to submit the Control Statement for VAT is being introduced in the Czech Republic.

On this issue we would like to provide you with several tips which will make processing of your reports faster and at the same time reduce the likelihood of the tax authority challenging inconsistencies in the submitted VAT Control Statement. In the second part of this document you will find a description of individual types of reported transactions including the data required for their identification.

We would like to make you aware that with regard to legal entities the VAT Control Statement must be submitted monthly within 25 days after the end of the relevant month by each VAT payer, i.e. also by those who submit  VAT returns on a year-quarter basis.



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