You have a calendar open, a big 25th in it, and questions in your head, “Am I going about this the right way? Did I miss the change for 2025? What if I filled something in wrong?” This article will take you through filing your VAT return step by step without any unnecessary stress. We’ll make it clear when to file and pay by, what’s changing, how to fill in the form and what to look out for to avoid penalties.
The VAT return is filed by anyone who is required to do so by the VAT Act – typically taxpayers and in some situations also so-called identified persons (e.g. when purchasing goods from the EU). The deadline for filing the tax return and paying the tax is the 25th day after the end of the tax period (month or quarter). If the 25th day falls on a Saturday, Sunday or public holiday, the end of the deadline is moved to the next working day.
Both taxpayers and identified persons are obliged to file returns electronically (as well as control and summary reports).
As of 1 January 2025, the option to be a quarterly payer has been extended: the choice of quarterly tax period is available to payers with a turnover of up to EUR 15 million. CZK for the previous calendar year (previously CZK 10 million). The change can be notified in the return for the last period of the year.
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 most convenient way to file is through the MY Taxes portal. Here you fill in the VAT return form, which you can submit directly here, download and send e.g. via data box and you can also monitor the status of your submission.
It does not change – you also file your return (if you are liable) by the 25th day after the end of the period, electronically, just like taxpayers.
You can’t. In the first calendar year of registration and in the following year, you are legally a monthly payer. You can be quarterly from the third year at the earliest, unless your turnover for the previous year exceeded 15 million. CZK.
Unreliable payer and insolvent entities (during the proceedings) – they have a mandatory month.
The form is used by VAT taxable persons, groups, identified persons and, exceptionally, by non-taxable persons (e.g. for new vehicles or certain cross-border situations). On page 1, you fill in your details (VAT number, identification) and choose the type of return (regular/additional; you can also file a correction before the deadline). At the end of page 1, you confirm that the information is correct. The group submits the return through a representative member (both the group’s VAT number and the representative’s identification are entered).
If you are changing the periodicity (month/quarter) for the next year, fill in code ‘Q’ (change to quarter) or ‘M’ (change to month) in the last return of the year; this will also fulfil the reporting obligation.
The form has highlighted ‘main’ lines for ordinary taxpayers – to make it easier to navigate (outputs, deductions, calculation of the result). Divided into six parts:
This includes your domestic sales/services, advances, acquisitions from the EU, receipt of services from the EU/non-EU (reverse charge), imports, reverse charge etc. Purpose: to report the tax base and output VAT on all transactions where you are required to declare tax.
This is where you declare transactions with a right to deduct where the place of supply is not in the Czech Republic (typically supply of goods to the EU, B2B services to the EU, exports) and transfer the tax liability to the customer if you are the supplier. The amount is given as the value of the supply (excluding VAT). In addition, for selected items you are obliged to submit a summary report (e.g. supply of goods or certain services to the EU).
This includes e.g. triangular transactions (when you are an intermediate person), certain exempt imports with subsequent delivery to the EU, and selected adjustments (e.g. for bad debts there are adjustments in specific places on the return).
This is where you put input VAT on taxable supplies received for which you are entitled to deduct (fully or only proportionately). This includes corrections/adjustments on registration/cancellation of registration or on selected cars. The sum of these will give the total tax deduction.
If you also make non-qualifying transactions (e.g., exempt non-qualifying transactions), you must reduce the deduction by a factor and make a settlement (settlement factor) at the end of the year.
The outputs, deductions (including reductions and adjustments) are added together to give either the actual tax liability or the excess VAT deduction. For the additional return, the difference against the last known tax is shown.
When do you become entitled to deduct VAT and how do you prove it? Find out in the next article.
You file a corrective VAT return before the regular deadline (by the “25th day”). The amendment will overwrite the original return.
You file a supplementary VAT return after the deadline if you find out that you should have more tax (you must file by the end of the month following the discovery and pay the difference) or that there should be less tax (you can file within the current assessment period).
After 5 working days from the deadline, a penalty is incurred for late claiming tax. The amount of the penalty is determined for each additional day of delay as follows:
The penalty will be halved if you file your return within 30 days after the deadline and you are not found to be otherwise late in filing your return in the same calendar year.
If you fail to file an audit report, fixed penalties follow, depending on the situation and the tax authorities’ calls:
VAT is payable by the same deadline as the return – i.e. by the 25th day after the end of the tax period. You pay into the bank account of the relevant tax office with the prefix 705 (VAT). The current list of bank accounts of the tax authorities can be found on the website of the Financial Administration.
The variable symbol for registered persons is the tribal part of the VAT number (without “CZ”); unregistered natural persons indicate their birth number, unregistered legal persons indicate their registration number. QR payment can also be generated on the My Taxes portal.
The control report is a special tax statement that does not replace the return, but matches your domestic transactions in detail. Legal entities always file the QH monthly, regardless of whether they are monthly or quarterly filers; individuals file the QH on the due date for filing their return (monthly/quarterly). The deadline for filing is the 25th day after the end of the relevant period and it is filed only electronically.
You submita summary report (VIES) if you supply goods to EU VAT-registered persons or supply selected services with a place of supply in another Member State. It is usually submitted monthly within 25 days after the end of the calendar month. There are exceptions for selected purely “service” cases, where it is submitted at the same frequency as the return.
VAT returns should only be submitted electronically by the 25th day after the end of the tax year (postponed to the next working day if it falls on a weekend/holiday). As of 1 January 2025, anyone with a turnover of up to EUR 15 million can be a quarterly taxpayer. CZK for the previous year (the change is notified in the last return of the year with the code “Q”/”M”). The fastest way to file is via the MOJE tax portal: fill in the identification and the period, go through the highlighted “main” lines, start the check and send; VAT is paid within the same period to the FÚ account with the prefix 705, VS = the stem part of the VAT number (for unregistered FOs the birth number, for POs the ID number). The form is divided into parts I-VI (taxable supplies, supplies outside the country with entitlement, additional data, entitlement to deduction, reduction of deduction, calculation of the result).
A corrective return can be filed within the regular time limit and overwrites the original filing; an additional return is filed after the time limit when a change in tax is detected. Late returns are subject to a penalty after 5 working days calculated as a percentage of the tax/deduction; fixed penalty of CZK 1,000 to CZK 50,000 depending on the challenges for the control return. Control reports are always submitted monthly by legal entities, by natural persons according to the periodicity; a summary report is submitted especially for deliveries to the EU (typically monthly by the 25th day).
Yes, a VAT return is filed for each tax year, even if it is zero. However, a summary return is only filed if there is a reason (e.g. a supply to the EU) – so a “nil” summary return is not filed.
Legal entities always submit the KH monthly; natural persons submit it on their periodicity (monthly/quarterly). In both cases, the deadline is the 25th day and it is mandatory to submit electronically.
In the instructions for completing the VAT return for 2025 published by the Financial Administration.
Typically not if you use OSS (One Stop Shop). These B2C transactions are reported in the OSS return (the tax period is the quarter).
Individually, yes, but you must always justify the exceptional circumstances.
The unchallenged portion is normally returned within 30 days of the assessment. On examination, the administrator may return deposits for the “unverified” portion.
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.
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