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.
Latest Czech news
January 26, 2019
The Czech Republic has become the first EU member state to request to apply the generalised reverse charge mechanism (GRCM) on domestic supplies. Its Ministry of Finance said it will look to introduce the measure in July 2020 if approved by the European Commission.
January 25, 2019
The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies. The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.
January 09, 2019
The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.
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