Czech Control Statements

Czech Control Statements are supplementary filings to the regular monthly VAT return by the 25th of the following month.  They were introduced on 1 January 2016 by the Czech tax authorities, Financni Sprava.

They require additional details on certain taxable invoices, and help the tax authorities monitor trade and prevent VAT fraud. Both resident and non-resident VAT registered businesses must file Control Statements.

The data to be listed in Czech Control Statement includes:

  • Domestic taxable supplies – sales invoices with CZ VAT included
  • Domestic taxable purchases
  • Transactions where the tax payer is required to declare VAT under the VAT Act

Electronic submission

The Control Statement is uploaded online in an XML format. This enables the tax office to perform automated analyses of transactions, compare to the VAT return, and exchange data with other tax authorities.

Czech Control Statement fines

Failure to submit the filing will result in a fine of CZK 1,000 to 500,000.

Need help with your Czech VAT compliance?

Researching Czech VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.