What the Czech VAT Control Statement Is and Who Must File It
The control statement is a detailed report of domestic supplies filed by every Czech VAT payer — legal entities monthly, individuals per their tax period. Fines for non-filing reach CZK 50,000.
The control statement (kontrolní hlášení) is an electronic report in which Czech VAT payers itemise domestic taxable supplies (issued and received invoices) — the tax administration uses it to match documents between suppliers and customers and to detect fraud.
Who files and when
- Legal entities: always monthly, within 25 days after the end of the calendar month (regardless of having a quarterly period for the VAT return).
- Individuals: within the deadline for their VAT return — monthly or quarterly per their tax period.
- Non-payers and identified persons do not file it.
Filing is exclusively electronic. If the deadline falls on a weekend or holiday, it shifts to the next business day.
Penalties (Sec. 101h of the VAT Act)
- CZK 1,000 — filed late but voluntarily, without a call from the authority
- CZK 10,000 — filed only within a substitute deadline after a call
- CZK 30,000 — failure to file a follow-up statement after a call to change/confirm data
- CZK 50,000 — not filed even within the substitute deadline
For payers with a quarterly tax period the fines are halved. Always respond to the authority's calls within the deadline — even with a "no change" confirmation if your data is correct.
Practical tip
The most common error is a typo in a counterparty's VAT ID — matching then fails and a call from the authority follows. Bulk-check your suppliers' VAT IDs before filing; for Czech IDs the tool verifies both format and registry existence.