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Czech coronavirus VAT emergency measures

  • Mar 8, 2021 | Richard Asquith

8 Mar - February and March VAT returns, control statements and payments may be delayed until 15 April 2021

29 Dec - prolongation of the 10% reduced VAT rate until 16 August 2021 on on accomodation, sport and admission to cultural events.

23 Dec - VAT payments for Q4 2020 and Q1 2021 may be postponed until 16 August 2021 at the latest.

30 Nov - Electronic Recording of Sales (EET) with linked invoicing has been delayed again, this time to 1 Jan 2022 from Jan 2021.

26 Oct - Quarter 4 and September return VAT, due on 26 Oct are to be moved to 31 December for taxpayers affected by the COVID-19 crisis

22 June - the imposition of mandatory EET electronic cash registers have been postponed for retail and accomodation businesses until the start of 2021.

26 May - The government has announced a reduction in the reduced VAT rate on accomodation, sport and admission to cultural events. It will drop from 15% to 10%.

15 April update - tax payers may delay the submission of Control Reports until 31 July 2020. VAT returns and payments must still be processed on time unless the taxpayer can prove substantial issues creadit by the COVID-19 crisis.

17 March - The Czech Chamber of Deputies has passed urgent measures to assist businesses during the Covid-19 crisis. Follow Avalara’s live global coronavirus Covid-19 VAT measures tracker.

Businesses will be offered tax payment delays; but this is not automatic. Practically the amendment allows for a five-day delay in filings without late charges being charged. Although any fines of CSK1,000 will be waived – the previous threshold was CSK 200. There will be speedy refunds of VAT credits. The requirement to submit VAT returns prior to any audits will be dropped.

The VAT Control Statements are delayed until 1 July 2020. Fines for late filing of the control report will be handled as follows: A fine of CZK 1,000 incurred for the period from 1 March to 31 July 2020 will be automatically waived without the tax administrator's request

Other penalties for late submission of the control report or tax return will be waived at the taxpayer's individual request for reasons related to coronavirus.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara
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