Czech Republic VAT form guide

The VAT return is a periodic compilation where taxpayers must report all taxable transactions relevant for VAT purposes during the reporting period. Even if no transactions are carried out in a given period, a nil VAT return must still be submitted.

Deadlines and Frecuency

In the Czech Republic, the standard reporting period is monthly, although quarterly VAT returns may be allowed upon request and subject to approval by the tax authorities. The deadline for submitting VAT returns is by the 25th day of the month following the reporting period.

There is no obligation to submit an annual VAT return in the Czech Republic. However, there is an additional reporting obligation, the VAT control statement (Kontrolní hlášení in the local language).

If your Czech VAT return results in a payable position, the deadline for making the VAT payment is the same as the return submission deadline. VAT payments are typically made via bank transfer, although other methods such as payment by cash are allowed, and it is important to use the correct bank account details corresponding to the taxpayer’s assigned tax office. The Czech tax authorities publish the official list of bank accounts, including IBAN details, for each regional office. Each taxpayer must ensure payment is directed to the correct bank account associated with their tax office. Marosa will provide you with updated payment instructions every reporting period you need to make a VAT payment.

If your Czech VAT return results in a credit position, the excess input VAT is automatically refunded to the taxpayer, usually within approximately 30 days, unless the tax authorities initiate a tax audit or request further information. In cases where the VAT refund is less than CZK 200, the taxpayer may choose to either request the refund through a specific form or carry the credit forward to offset future VAT liabilities if a payable position arises in the following period. Your Marosa team will provide you with the necessary information and guide you through the required steps.

VAT Manual

Find additional information in our VAT manual VAT returns in Czech Republic.

VAT Templates

Below you’ll find VAT templates available in English: