Value added tax control report

From January 1, 2016 comes into force a new duty for taxpayers to file VAT control reports. The report does not replace the actual VAT return or recapitulative statement and is introduced as another tool to improve to detect the entities that illegally get money from public budgets.

In general all inland and foreign entities that are registered for VAT in the Czech Republic as taxpayers have the obligation to file the report. All legal entities have to file the report every calendar month (regardless of tax period for the file of VAT returns). All natural persons will file the report monthly or quarterly, according to their VAT tax period.
The proper control report must be filed in electronic form within the time limits for filing proper VAT return, i.e. not later than on the 25th day of the month following after the end of the reference period.

If the payer does not file the VAT control report in the statutory or alternative deadline, it could be fined in the amount of CZK 1,000 to CZK 50,000, depending on his cooperation with the tax authority.