VAT
I Forgot the VAT Control Statement – What Now?
· 3 min read
Fines for the VAT control statement (kontrolní hlášení) arise automatically by law. How quickly you react determines whether you pay a lower or a significantly higher penalty.
Short answer
YES
Yes, submit the control statement even after the deadline. Filing late on your own initiative is always much cheaper than waiting for an official prompt from the tax authority.
Quick take
- File the control statement immediately, even past the deadline — the fine amount increases depending on whether you acted voluntarily or only after a formal notice.
- Respond to any tax authority notice within the specified strict deadline, even if your response is a 'nil' filing.
- You can apply for a fine waiver in statutory cases; specific application deadlines apply.
- Verify that the submitted VAT return matches the control statement figures.
Step 1: Submit the statement immediately
The statement must be submitted electronically. If you have not yet received an official notice and file on your own initiative, you incur the lowest statutory penalty rate. At the same time, check whether the statement matches your already submitted VAT return; if not, correct the VAT return as well.
Step 2: Address the tax authority notice, if one was issued
Notices are delivered to your data box (datová schránka) with very short statutory response deadlines. You must reply even if you believe you had no filing obligation — in that case, you confirm that no taxable transactions took place. Ignoring a formal notice leads to the highest statutory fine bracket.
Step 3: Consider applying for a fine waiver
For specific statutory fines, you can request a waiver if this was an isolated oversight and you otherwise fulfil all tax obligations properly. The waiver application must be filed within the set deadline and supported by justifiable grounds, such as illness, technical system outage, or documented operational disruption.
Prevention
Set an internal deadline three days before the statutory due date, check your data box at least twice a week, and make cross-checking the control statement against the VAT return a mandatory step in your monthly closing routine.
What to do now
- 1Submit the VAT control statement immediately, today.
- 2Check your data box (datová schránka) for any official notices and respond promptly.
- 3If this is an isolated, one-off mistake, prepare an application for a fine waiver.
When to call an accountant
When an official notice has already arrived, if the mistake is recurring, or if the control statement does not match your VAT return.
Frequently asked questions
- How quickly will the fine arrive?
- The formal assessment notice usually arrives within several weeks. However, the legal liability for the penalty arises the moment the statutory deadline is missed.
- Does filing a supplementary control statement help?
- Yes, for correcting inaccurate data, this is the correct procedure. However, it does not replace the timely filing of the original statement.
- Does this affect my input VAT deduction entitlement?
- A late filing in itself does not cancel your right to claim input VAT, but data discrepancies may trigger formal scrutiny to eliminate doubts (postup k odstranění pochybností).
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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