VAT
Do I Have to Submit a VAT Control Statement?
· 3 min read
A VAT control statement (kontrolní hlášení) is filed by a VAT payer if they carried out or received reportable transactions in the period. Deadlines are strict and penalties arise automatically by law.
Short answer
IT DEPENDS
Yes, if you are a registered VAT payer and had transactions reportable in the statement during the period. If you had none, no statement is filed — however, you must always respond to an official prompt from the tax authority.
Quick take
- Legal entities file the VAT control statement monthly regardless of their VAT tax period.
- Natural persons file it within the deadline for their VAT return.
- It must be submitted exclusively electronically.
- You must respond to a formal notice from the tax authority within a strict statutory deadline, otherwise a penalty applies.
Who Must Submit the Statement
The obligation applies to any registered VAT payer who supplied taxable goods or services with the place of supply in the Czech Republic, received supplies with an input tax deduction claim, or made transactions under the domestic reverse-charge regime. An identified person (identifikovaná osoba) does not submit a VAT control statement.
Filing Deadlines
The deadline depends on your legal form.
| Entity Type | Frequency | Deadline |
|---|---|---|
| Legal entity (e.g. s.r.o.) | Always monthly | Within 25 days following the end of the calendar month |
| Natural person (sole trader) — monthly payer | Monthly | Within 25 days following the end of the month |
| Natural person (sole trader) — quarterly payer | Quarterly | Within the deadline for filing the regular VAT return |
Penalties and How to Avoid Them
Fines arise automatically under the VAT Act: for late filing without a prompt, for filing only after being prompted, for failing to respond to a formal notice, or for submitting incorrect/incomplete data. The harshest fine is typically for ignoring an official tax office prompt. Therefore, it is crucial to regularly monitor your data box and the official email address registered with Finanční správa (Czech Tax Administration) — the deadline to reply to a formal notice is very short.
Most Common Discrepancies
The most frequent issues include mismatches between the control statement and the regular VAT return, incorrect customer VAT IDs (DIČ), wrong invoice reference numbers, and placing transactions in incorrect sections (A vs. B). Before submitting, always reconcile your statement totals with your VAT return and verify your counterparties' VAT IDs in the official VAT registry.
What to do now
- 1Verify whether you had reportable transactions during the relevant tax period.
- 2Check that the totals in your control statement match your regular VAT return.
- 3Set up notifications for your data box (datová schránka) to avoid missing tight response deadlines.
When to call an accountant
When you receive a formal notice to remove discrepancies (výzva k odstranění pochybností), when dealing with domestic reverse-charge transactions, or if you need to correct multiple tax documents.
Frequently asked questions
- Do I file a nil (zero) VAT control statement?
- No. If you have no reportable transactions for the period, you do not submit a statement. However, if the tax authority sends an official prompt, you must respond to confirm that you had zero reportable transactions.
- Can a VAT control statement penalty be waived?
- For certain types of statutory penalties, you can apply for a waiver on statutory grounds. The application has strict deadlines and must be properly justified.
- What if I discover an error after submission?
- You must submit a corrective or supplementary statement. If filed before the regular statutory deadline, it is a corrective statement (opravné); if filed after the deadline, it is a supplementary statement (následné).
Sources
Author: FinTaxo expert team
Operated by: Zaklipso s.r.o.
Information valid as of: 17 August 2026
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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