Czech Republic EC Sales Lists (ESL)
If a Czech VAT registered business, resident or non-resident, is selling goods or services to other VAT registered companies in Europe, then an EC Sales List (ESL) return may be required. These may also be known as recapitulative statements. This is in addition to the regular Czech VAT return and Czech Intrastat.
When do Czech EU Sales List reports have to be completed?
If a Czech VAT registered business completes an intra-community supply, a sale to another EU VAT registered business of goods or services across the Czech border, then this may have to be reported in the ESL. There is no reporting threshold.
When should Czech ESLs be filed?
ESLs are filed in Czech Republic on a monthly basis for intra-community supply of goods. For supply of services, the returns may be filed quarterly providing that business supplies no goods and also has a quarterly VAT return period. The filing date is the 25th of the month following the reporting period (monthly/quarterly) end.
Czech ESL filings are made online. There may be a fine of up to CZK 50,000 for late or incorrect Czech ESL filings.
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.
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