VAT
Claiming VAT Deductions: When You Risk Losing Them and How to Protect Them
· 3 min read
Claiming a VAT deduction is not automatic. A single missing mandatory detail on an invoice or an unreliable supplier can invalidate your claim – even if you have already paid in full.
Mandatory Tax Invoice Requirements
The document must contain the identification of both parties, tax identification number (DIČ), scope of supply, date of taxable supply, tax base, and the VAT amount. Without these mandatory details, you will not be able to defend your claim before the tax authorities.
Unreliable VAT Payers and Joint Liability
If you pay an unreliable payer (nespolehlivý plátce), you may become jointly liable for their unpaid VAT. Therefore, we automatically verify the register of unreliable VAT payers for all new suppliers.
Time Limit for Claiming VAT Deductions
You can claim a VAT deduction within three years at the latest. When preparing accounts, we actively search for and reconcile documents that arrived with a delay so clients do not lose their entitlements.
Author: FinTaxo expert team
Operated by: Zaklipso s.r.o.
Czech original: read this article in Czech
This article is general information and does not replace individual tax, accounting or legal advice. Czech legislation changes frequently — verify the current wording or discuss your situation with us before acting on it.
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