Filing a VAT control report can be a pain even for experienced accountants. Everything is filed only electronically, the form has a specific structure and a minor error in one of the lines can trigger a call from the tax administrator.
Filing a VAT control report can be a pain even for experienced accountants. Everything is filed only electronically, the form has a specific structure and a minor error in one of the lines can trigger a call from the tax administrator.
That’s why we’ve prepared a clear guide on how to submit a control report via EPO and DIS+. We will explain where to find the form, what are the instructions for filling in the control report, how to correctly record the credit note in the control report, and how to deal with invoice cancellations. Finally, we will add practical tips on how to verify that the submission has actually reached the tax office.
Everyone who is registered as a VAT payer in the Czech Republic is required to file a control report. You are obliged to file a control report when you make a taxable supply in a given period , accept a supply under the reverse charge regime or claim a deduction.
On the other hand, a non-taxable person, an identified person, a taxable person without any relevant supplies for the period or a taxable person who only carries out exempt supplies without a right to deduct do not submit a control report.
Legal persons shall submit the control report on a monthly basis, by the 25th day following the end of the calendar month, regardless of whether they have a monthly or quarterly VAT return period. Natural persons shall submit the control report within the same time limit as the VAT return, i.e. on a monthly or quarterly basis, depending on their periodicity, always by the 25th day following the end of the relevant tax period.
Not sure how to do your taxes correctly so you don’t get it wrong? We can help you navigate the law, whether it’s dealing with a specific tax situation, preparing for an audit by the tax authority or defending yourself in court.
The control report shall only be submitted electronically in the prescribed form and structure. Submission otherwise than in the prescribed manner is ineffective – as if it did not exist. Once submitted, you will receive an acknowledgement of receipt and subsequent system processing (receipt and processing report). Keep the electronic acknowledgement – it is proof that you have met the deadline.
In practice, you have three options for submitting the control report:
After logging in to DIS+ (Tax Information Box Plus), you fill in the electronic VAT control report form and send it to the tax administration’s filing office. You will log in with your bank identity, eID, data box or NIA ID. DIS+ is the official and most convenient way, which also gives you access to an overview of your submissions.
On the EPO website, open the relevant audit report form and fill in all the required fields. The EPO app allows you to complete, save, print a “full printable copy” and submit your submission. You will also find instructions for completing the control report integrated with the form and the option to send the submission directly from the EPO.
If you are submitting from EPO by selecting “Submit Electronically and Sign Form” with the subsequent E-form, be sure to deliver the E-form to the tax office no later than the due date for filing the control report. Otherwise the submission will be invalid. Remember, however, that if you have a data box established by law, this method cannot be used.
The third option of filing via a data box is a bit more complicated. The control report must be in XML format (other formats such as PDF/scan are not sufficient). You can generate the XML either in your accounting software or directly in the EPO and save the file. In the subject line write e.g. “VAT control report – [period] – [VAT number]”. In the text of the message you can include the control data (VAT number, tax period, contact).
This file must be sent to the data box of the local tax office. The data box IDs can be found in the public list of data boxes or on the website of the Financial Administration in the contacts of the specific office (e.g. FÚ for the capital city of Prague: 7nyn2d9). After sending, download the Delivery Receipt (DZ), which serves as proof of delivery to the FÚ.
Filing via a data box is a full electronic filing. Therefore, the control report does not need to be additionally signed with a qualified signature (the data box acts as authorisation).
What can the tax portal My Taxes offer? Find out in the next article.
Before you open the control report online, prepare your VAT accounting records, i.e. a list of tax documents issued and received for the relevant period. Check the date of the taxable transaction, the VAT number of the business partners, the tax and, where applicable, the object of supply codes for the reverse charge scheme. The records must correspond with your VAT return.
Log in to DIS+ or EPO and select VAT Control Report from the menu, open the form and fill it in. Both channels lead to the same tax office. Alternatively, send as an XML file via the data box.
Enter the taxpayer’s VAT number, the period (month/quarter according to your periodicity) and the type of submission(regular, subsequent, corrective). Choose the filing type carefully: regular is the first filing of the period, corrective is used to correct the filing before the filing deadline, and subsequent is used if you find an error after the filing deadline.
In section A you report your transactions (tax documents issued and other transactions), in section B you report your taxable transactions received (tax documents received). Each row represents a specific type of record or an aggregated group of smaller documents.
The totals of the tax bases and tax in the control report should correspond to the VAT return. If the document belongs to the reverse charge regime, special rules apply.
Send the submission electronically. Keep the receipt and subsequent processing. If you have chosen the “Send electronically and sign the form” mode with a subsequent E-form, be sure to deliver the E-form by the deadline for filing the control declaration – without it the filing is ineffective.
The control report is a summary of tax documents issued and received between VAT payers in the Czech Republic. The purpose is to enable the tax authorities to match the same document on both the supplier and customer side, thus reducing errors and fraud. It does not deal with imports and exports or summary declarations to the EU; it focuses mainly on domestic transactions and special schemes, such as reverse charge.
Each section repeats the basic information: identification of the trading partners through the VAT number, the unique identification of the document, the date on which the transaction took place or the tax liability arose, and the monetary value in terms of taxable amount and VAT. For some transactions, a code for the type of transaction is also added to make it clear which scheme it belongs to.
The form is divided into a section for transactions carried out, where you are the supplier, and a section for transactions received, where you are the customer. In both cases, a distinction is made between larger or riskier transactions, which are reported individually, and small items, which are aggregated into a single total for the whole period. This allows important receipts to be matched accurately, while ordinary small purchases and sales do not unnecessarily expand the form.
This section is where you report the transactions you have made. This includes in particular the reverse charge scheme, where the tax is not allocated by the supplier but by the customer, so you need to list each transaction so that it can be paired on the other side.
It also includes ordinary domestic taxable transactions that exceed the limit and are therefore listed piece by piece. All other, smaller or ordinary transactions, including simplified documents and B2C, are summarised in one aggregate figure.
Here you mirror the logic of Section A, only from the perspective of your purchases. For the reverse charge, you are acting as the person who declares the tax, so these transactions are shown individually. Larger ordinary purchases with VAT are also reported on a document-by-document basis so that the tax authority can match them to the supplier. Smaller purchases and simplified receipts are added together to make a single total for the whole period.
The final section simply verifies that the totals from sections A and B match the relevant lines on your tax return. It serves as a quick check that the amounts on the control statement and the return match.
If you issue an invoice, it will appear on your side between the transactions made and on your partner’s side between the transactions received. If you make a small purchase on a simplified receipt, it will be reflected in the total for the period on both sides. For construction work or other trades under the reverse charge, the transaction is itemised on both sides because the tax is declared by the recipient.
Reverse charge is a scheme where the tax is declared and paid by the customer instead of the supplier. The supplier shall report such a transaction in section A.1 of the control report and the customer shall mirror it in section B.1.
The reverse charge regime applies only to selected domestic supplies specified in the VAT Act (e.g. selected construction and assembly works, supply of gold, mobile phones, emission allowances, etc.).
A credit note (corrective tax document) reduces the originally reported tax base/tax. It is shown as a separate item in the tax return with a negative or positive difference between the tax base and the tax (depending on whether you are reducing or increasing the original transaction). It is shown in the same section (A/B) and on the same line type as the original transaction (normal domestic transaction, reverse charge, etc.).
Cancellation is used when the taxable transaction has not actually taken place or when there has been an administrative error. If the correction is made in the same tax year before the return and control report are submitted, you cancel the erroneous transaction (usually with a credit note for -100%) and the correct situation is already reflected in the control report. However, if the erroneous transaction was reported in an earlier return or control statement, it cannot be simply disregarded retrospectively. You must issue a correcting tax document and report the correction in the control report for the period in which the correction occurred. In this case, a subsequent control report and a subsequent VAT return are usually also filed.
The VAT control report is submitted by every VAT payer in the Czech Republic exclusively electronically and in the prescribed structure. Legal entities always file monthly by the 25th of the following month, natural persons by the 25th of the following month, depending on their frequency (monthly/quarterly). Filing can be done via DIS+ (My Taxes), EPO application or data box (XML). After sending, save the acknowledgement of receipt and the processing report.
The form is divided into sections A (transactions carried out by you) and B (transactions received by you) with a distinction of detail lines; section C controls the link to the VAT return. For reverse charge, the transactions are listed individually (A.1/B.1) with the counterparty’s VAT number, VAT number, basis and object code. Credit notes are shown as separate items (with a negative/positive difference) in the same section and line type as the original transaction. Cancellation of an erroneous transaction in the same period is handled by cancellation (typically -100%), otherwise you make a correction via a correction document and file a subsequent control report (and usually a subsequent return).
No. Control reports can only be submitted electronically in the prescribed structure – paper submissions are ineffective.
You don’t have to. EPO offers multiple submission modes – for example, submit electronically and sign the form, where you then deliver the E-form by the deadline. In DIS+, signature is handled through login (bank identity, eCitizen, data box, NIA).
Both go to the same tax administration office. In addition, DIS+ clearly manages your submissions within the tax box, EPO is a form tool with validations.
It is entered exactly as on the tax document (at least the same characters in the same sequence).
Not sure how to do your taxes correctly so you don’t get it wrong? We can help you navigate the law, whether it’s dealing with a specific tax situation, preparing for an audit by the tax authority or defending yourself in court.
Ondřej is the attorney who came up with the idea of providing legal services online. He's been earning his living through legal services for more than 10 years. He especially likes to help clients who may have given up hope in solving their legal issues at work, for example with real estate transfers or copyright licenses.
In person and online. Just choose the appropriate service or opt for an independent consultation when you are unsure.
