VAT Control Report

Aleš EppingerPartner, Schaffer & Partner

 

Effective from 1 January 2016 the value added tax payers (VAT) shall be obligated to submit the so called control report.

The control report is a special tax statement, which however, does not replace a regular VAT return or a summary report. Nevertheless, in connection with the regime of tax obligation transfer such control report replaces an extract from records for VAT purposes which was completed in the event of application of the regime of tax obligation transfer with the place of performance inland.

The above-mentioned control report can be submitted only in an electronic form, in the format and structure published by a tax administrator. For information purposes the Financial Administration has prepared a sample form of the control report and preliminary information for its completion which you can view at the following web pages: http://www.financnisprava.cz/cs/dane-a-pojistne/dane/dan-z-pridane-hodnoty/kontrolni-hlaseni-DPH/dokumenty-ke-stazeni


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