What Is a VAT Control Report: Who Files It, Deadlines, and Frequency

Quick Overview

• Who files the VAT control report: domestic VAT payers, provided they have reportable transactions for the given period.
• Legal entities always file it for each calendar month.
• Individuals file the return monthly or quarterly, depending on their tax period.
• The deadline is typically the 25th day after the end of the relevant period.
• The VAT control statement must be filed electronically in the prescribed format and structure.

Not sure if you’re required to file a control report, or are you dealing with a request from the tax office? A tax attorney can help you assess your situation and recommend next steps before a missed deadline results in a penalty.

What Is a VAT Control Report?

A VAT control report (KH) is a separate electronic filing related to value-added tax. It does not replace the VAT return or the summary report; rather, it is a special summary of data from your tax documents (both issued and received) that helps the tax authority match transactions between taxpayers and specifically detect potential fraud. It is a special tax statement within the meaning of the Tax Code, but it does not in itself determine the amount of tax—it serves as a control mechanism for your VAT return. It is filed exclusively electronically and in the prescribed format.

In other words: the VAT control report is a “data snapshot” of selected information from your VAT records. This allows the tax authority to verify whether the supplier and the customer have reported the same transaction identically, and if a discrepancy is found, it will ask you for an explanation or a correction.

The rules governing the VAT control statement are set forth in the Value-Added Tax Act, particularly the provisions dedicated to the control statement. These provisions establish not only the obligation to file the report but also the rules for correcting it, responding to a request from the tax authority, and the penalties for failure to comply.

Who Files VAT Control Reports

The basic rule is straightforward: VAT return forms are filed by VAT payers registered in the Czech Republic, regardless of whether they are domestic or foreign entities. For a group of related entities, the representative member of the group files the control statement. Conversely, it is not filed by an identified person, a person who is not a VAT payer, a taxpayer with no transactions in the relevant period (typically when they report neither received nor made transactions), or a taxpayer who only makes exempt transactions without the right to a deduction.

In practice, this means that you must file a control report for every period in which:

• you report output tax (typically from domestic taxable transactions),
• you claim a deduction for taxable supplies received,
• you report transactions under the reverse charge mechanism,
• or, where applicable, report selected transactions related to investment gold.

Example: In January, a Czech s.r.o. issues three domestic invoices with tax and receives two invoices eligible for a tax credit. It must file a control report for January, even if the resulting tax return comes out to zero (typically when output tax and input tax are equal). The obligation to file a control report is tied to the existence of reportable transactions, not to the amount of tax.

Control Reports and Frequency

Here, we must distinguish between legal entities and individuals (self-employed persons):

1. Legal entities always file a control report for each calendar month, regardless of whether they are monthly or quarterly VAT payers. Practical consequence: even a “quarterly” s.r.o. files a control report every month.
2. Individuals (self-employedpersons ) file control reports at the same frequency as their VAT returns —that is , monthly or quarterly, depending on their tax period. Self-employed individuals with a monthly tax period therefore file control reports every month, while quarterly taxpayers file them once a quarter.

This distinction can be confusing and often leads to errors, particularly among companies switching to a quarterly tax period who mistakenly believe that control reports will also be filed quarterly. This is not the case — for legal entities, the control report is always submitted monthly.

From our experience: The problem is often not the failure to file the control report itself, but discrepancies between the supplier’s and customer’s information—such as different tax ID numbers, dates, or amounts on the document. Therefore, it is not advisable to ignore a request from the tax office, even if you are convinced that your original report was correct. In such a case, you must either correct the information or confirm its accuracy within the specified deadline.

Deadline for Filing the Control Report

The deadline for filing the control report depends on the type of entity and the frequency:

• Legal entities: by the 25th day following the end of the calendar month for which the control report is filed (i.e., the control report for January must be filed by February 25). Always monthly.
• Individuals: by the deadline for filing the VAT return, i.e., monthly or quarterly, always by the 25th day following the end of the tax period (e.g., for the first quarter, by April 25).

If you discover an error after filing, you must submit a so-called subsequent control report. You are required to file it within 5 business days from the date you discover the incorrect or incomplete information. This fulfills your legal obligation to correct the information after the deadline for the regular control report.

How to File a Control Report

The VAT control report is filed exclusively electronically, in the prescribed format and structure. In practice, you’ll either use the electronic form in the EPO application on the Moje daně portal or export data from your accounting system in XML format. If you’re submitting via a data box, you must provide the XML file in the specified structure.

In 2026, the control report must still be filed electronically only, in the format and structure published by the tax authority. If you export the report from accounting software, check before sending it to ensure that it uses the current XML structure. An incorrect format may result in the filing not being processed properly, and you will have to correct the situation within the specified deadline.

What Is Reported in the Control Report

The control report is divided into parts (A/B) and sections based on the type of transaction and amounts.

A typical example: You are a monthly taxpayer—a self-employed individual— and in January you issued three invoices to domestic VAT payers and received two invoices from your suppliers—VAT payers. In Part A, you report your output (supplies); in Part B, your input (incoming transactions). You also have one invoice under the reverse charge mechanism (e.g., construction work)—you report this in the appropriate reverse charge section. You must file the control report for January by February 25 (as a monthly taxpayer). You must file your VAT return by the same deadline. The order in which you submit them does not matter.

Corrections, Requests, and Subsequent Control Reports

If the tax authority becomes aware of a discrepancy (for example, the counterparty reported a different amount), it will request that you file a subsequent control report. In this report, you will either confirm the accuracy of the original data or correct it. You must respond to such a request no later than 17 days from the date of delivery to your data box or within 5 business days of notification of the request (if it is not delivered to your data box).

Regardless of whether you receive a request, if you discover incorrect or incomplete data on your own after the deadline for the regular control report has passed, you are required to file a subsequent control report within 5 business days of the date you discovered the error. The subsequent control report covers the entire relevant period and replaces the original data.

Practical tip: When you receive a request for a control report, first verify what type of request it is and from which date the deadline begins. Confusing the different deadlines is one of the mistakes that can turn what was originally an easily resolvable discrepancy into a penalty issue.

Penalties and Waivers: What Fines May Be Imposed and When to Request Relief

The penalty system for VAT control reports is set out quite strictly in the VAT Act, with basicpenalties arising directly from the law as soon as a specific event occurs (e.g., missing a deadline). In 2026, you may face the following penalties:

• 1,000 CZK if you file the VAT control statement after the deadline without a request from the tax authority.
• 10,000 CZK if you file the VAT control statement within the extended deadline following a request from the tax administrator.
• 30,000 CZK if you fail to file a subsequent control report in response to a request to supplement, correct, or confirm the data.
• 50,000 CZK if you fail to file the control report even within the extended deadline following a request.

Fines may bereduced by half for individuals, legal entities with a quarterly tax period, and single-member limited liability companies (s. r. o.) with an individual as the sole member (provided they meet the statutory conditions). In addition, the tax authority may impose a fine of up to 50,000 CZK for failure to comply with a request to resolve doubts and up to 500,000 CZK in the event of serious obstruction of tax administration.

Have you received a demand or a payment assessment related to a tax audit report? We can help you verify whether the tax authority acted correctly, prepare a response to the demand, or assess the possibilities for a fine waiver.

Control Report vs. Tax Return vs. Summary Report

• Control report: a monitoring tool—data from documents, cross-checking between taxpayers; submitted electronically in XML format; does not calculate tax.
• VAT Return: a tax declaration where you calculate output tax and input tax credits; frequency depends on the tax period.
• Summary Report: applies primarily to cross-border transactions within the EU; an identified person files it monthly if required to do so.

Summary

Domestic VAT payers file VAT control reports for the period in which they have transactions to report. Legal entities file it monthly; individuals file it according to their tax period, typically by the 25th day following the end of that period. Filing is done electronically in the prescribed format. If you discover an error after the regular filing deadline has passed, you must file a subsequent VAT return within 5 business days of discovering the error. You must respond to a request from the tax office within the statutory deadline; failing to meet this deadline or failing to file the return may result in a fine. In 2026, we therefore recommend keeping track not only of the filing deadline itself, but also of any requests received and the accuracy of your data in comparison with your business partners.