VAT Return: How to Fill It Out, When to File It, and Where to Find the Online Form

Quick Overview

VAT Return for 2026

• Who Files: Primarily VAT payers. Registered persons file a return when a corresponding tax liability arises.
• Filing Deadline: Typically by the 25th day following the end of the tax period. If the deadline falls on a weekend or holiday, it is extended to the next business day.
• Where to find the form: On the MOJE daně portal in the Financial Administration’s electronic forms section.
• How to file: Taxpayers and identified persons file their returns electronically in the prescribed format.
• When to pay VAT: Generally, by the same deadline as for filing the return.

Not sure whether you need to file a VAT return or how to proceed in an unusual tax situation? Our attorneys will help you navigate your tax obligations and avoid unnecessary complications.

What is the deadline for filing a VAT return?

A VAT return must be filed by anyone required to do so under the VAT Act —typically taxpayers and, in certain situations, so-called “identified persons” (e.g., when purchasing goods from the EU). The deadline for filing the return and paying the tax is the 25th day following the end of the tax period (month or quarter). If the 25th falls on a Saturday, Sunday, or public holiday, the deadline is extended to the next business day.

The deadline for filing a VAT return is governed by the Value-Added Tax Act. Unlike some other tax returns, an extended deadline does not apply simply because the return is prepared by a tax advisor. The law sets the deadline based on the tax period, not on how the return is prepared.

Both taxpayers and identified persons are required to file their returns electronically (as well as control and summary reports).

Monthly vs. Quarterly Taxpayers

In 2026, taxpayers whose domestic turnover for the previous calendar year did not exceed CZK 15 million may opt for quarterly tax periods, provided they also meet other statutory conditions. For example, they must not be an unreliable taxpayer or a VAT group. As a rule, the change in the reporting period must be reported to the tax office by the end of January of the year for which it is to apply. In the first year of registration and the following year, the taxpayer generally remains on the monthly filing schedule; however, the law allows for individual exceptions.

Where can I find the VAT return form and how do I file it online?

If you’re looking for the VAT return form, visit the official MOJE daně portal at www.mojedane.cz. In the “Electronic Filings for the Financial Administration (EPO)” section, select the “Value-Added Tax Return” form. You can also use the Tax Information Box Plus (DIS+) to file your return. The electronic form allows you to enter the necessary information, review it, and submit the return. For the year 2026, always verify the current version of the form and the relevant instructions for filling it out.

How to File a Tax Return Online: A Quick Guide

1. Log in to MY Taxes (DIS+) and select “Value-Added Tax Return.”
2. In the header, enter the basic identification information for both parties (you and the tax authority), the period (month/quarter), the period code (if you are changing the period for the next year), etc.
3. Fill out the individual lines of the return based on your VAT records.
4. Once you’re done, review the return and submit it electronically (e.g., via a data box).
5. Pay the VAT no later than the same deadline (by the 25th day after the end of the period).

How to Fill Out the VAT Return Form

This form is used by VAT payers, groups, identified persons, and, in exceptional cases, non-payers ( e.g., for a new vehicle or certain cross-border situations). On page 1, fill in your personal information (VAT ID, identification) and select the type of return (regular/amended; a corrected return may also be filed before the deadline). At the end of the first page, you must certify the accuracy of the information. A group files the return through a representative member (both the group’s VAT ID and the representative’s identification must be provided).

If you are changing the reporting frequency (monthly/quarterly) for the following year, enter the code “Q” (switch to quarterly) or “M” ( switch to monthly) on the last return of the year; this also fulfills your reporting obligation.

The form highlights the “main” lines for regular taxpayers—to make it easier to navigate (outputs, deductions, calculation of the result). It is divided into six sections:

I. Taxable Transactions (Tax Return in the Czech Republic)

This includes your domestic sales/services, advance payments, acquisitions from the EU, receipt of services from the EU/outside the EU (reverse charge), imports, the reverse charge mechanism, etc. Purpose: to report the tax base and output VAT for all transactions where you are required to file a tax return.

II. Other Transactions and Transactions with a Place of Supply Outside the Czech Republic Eligible for Input Tax Deduction

Here, you report transactions eligible for a tax deduction where the place of supply is not in the Czech Republic (typically, the supply of goods to the EU, B2B services to the EU, exports) and the transfer of tax liability to the customer, if you are the supplier. The amount is reported as the value of the transaction (excluding VAT). For certain items, there is also an obligation to file a summary report (e.g., deliveries of goods or certain services to the EU).

III. Additional Information

This includes, for example, three-party transactions (when you act as an intermediary), certain tax-exempt imports followed by delivery to the EU, and selected adjustments (e.g., for uncollectible receivables, adjustments are made in specific sections of the tax return).

IV. Right to Claim Input Tax Deduction

Here, you enter the input VAT from taxable transactions for which you are entitled to a deduction (either in full or on a pro-rata basis). This also includes adjustments made upon registration or deregistration, or for certain vehicles. The total of these amounts constitutes the total tax deduction.

V. Reduction of the Tax Deduction Entitlement (Coefficients)

If you also make transactions without a deduction entitlement (e.g., exempt transactions without a deduction entitlement), you must reduce the deduction according to the coefficient and perform a year-end adjustment (adjustment coefficient).

VI. Tax Calculation (Result for the Period)

Add up the outputs and deductions (including reductions and adjustments) to arrive at either your actual tax liability or an excess VAT deduction. For an amended return, report the difference from the last known tax amount.

Amended and Supplementary VAT Returns

You must file a corrected VAT return before the regular deadline expires ( by the “25th day”). The corrected return will supersede the original return.

You must file a supplementary VAT return after the deadline if you discover that your tax liability is higher (you must file it by the end of the month following the discovery and pay the difference) or that your tax liability is lower (you may file it within the current tax assessment period).

Late Filing of Tax Returns and Control Reports

VAT Return Filed After the Deadline

A penalty for late filing of the tax return is imposed 5 business days after the deadline. The amount of the penalty is determined for each additional day of delay as follows:

• 0.05% of the calculated tax, up to a maximum of 5% of that tax.
• 0.05% of the claimed input tax credit, up to a maximum of 5% of that credit.
• 0.01% of the tax loss, up to 5% of that loss.

However, the penalty is reduced by half if you file your return within 30 days after the deadline and no other late filing was found in your case during the same calendar year.

Late Filing of the Control Report

If you fail to file a control report, fixed penalties apply depending on the situation and the tax administrator’s requests:

• 1,000 CZK – if you file the control report late but on your own initiative (without a request from the tax authority).
• 10,000 CZK – if you file the control report only by the extended deadline specified in the tax authority’s notice.
• 30,000 CZK – if you fail to file a control report in response to a request to amend, supplement, or confirm information in a control report that has already been filed.
• 50,000 CZK – if you fail to file the control report at all, even within the extended deadline.

How to Pay VAT

VAT is due by the same deadline as the tax return —that is, by the 25th day following the end of the tax period. You pay into the bank account of the relevant tax office with the prefix 705 (VAT). You can find the current list of tax office bank accounts on the Financial Administration’s website.

For registered entities, the variable symbol is the base portion of the VAT ID number (without “CZ”); unregistered individuals must provide their birth number, and unregistered legal entities must provide their ID number. You can also generate a QR payment on the MOJE daně portal.

Links to Control Reports and Summary Reports

The control report is a special tax statement that does not replace the tax return but provides a detailed reconciliation of your domestic transactions. Legal entities must file the control report monthly, regardless of whether they are monthly or quarterly taxpayers; individuals must file the control report by the deadline for filing their tax return (monthly/quarterly). The filing deadline is the 25th day following the end of the relevant period, and it must be filed exclusively electronically.

You must filea summary report (VIES) if you supply goods to VAT-registered entities in the EU or provide certain services with a place of supply in another member state. It is typically filed monthly by the 25th day following the end of the calendar month. Exceptions apply to certain purely “service-based” cases, in which the report is filed at the same frequency as the tax return.

Common Mistakes and How to Avoid Them

• Incorrect reporting period (tax return vs. control report): Verify that the same transaction is listed in the correct month across all filings.
• Incorrect account number for payment: Verify the prefix 705 and the account number of your tax office; the variable symbol is the root portion of the tax identification number (for unregistered individuals, the birth number; for legal entities, the company registration number).
• Missing summary report: This cannot be omitted for deliveries to the EU; it is typically due within 25 days after the end of the month.
• Incorrect tax regime for cross-border services / OSS: Check whether the transaction belongs in the domestic tax return or in the OSS.

Real-world example: Incorrectly classified invoice

While preparing a VAT return, a business owner mistakenly classified a received invoice under the wrong tax period. The discrepancy became apparent when comparing the tax records and the control report. The business owner therefore had to rectify the situation by filing the appropriate corrective return. Similar complications can be avoided by thoroughly checking the date of the taxable transaction and ensuring consistency between the data in the tax return and the control report.

Summary

Filing a VAT return is a regular obligation for most taxpayers and, in certain situations, also for identified persons. In 2026, returns are typically filed electronically by the 25th day following the end of the tax period, and the tax is generally due by the same deadline. You can find the current form on the MOJE daně portal, where you can also review and submit your return. When filling out the return, it is important to correctly identify the tax period, report supplies made and received, and verify your right to a deduction. If you discover an error, whether you file a corrected or an amended return depends on when the error was discovered. Late filing may result in penalties. Also, don’t forget about any obligation to file a control or summary report, which is assessed separately.