VAT
Supplying services to EU clients: when to file a recapitulative statement
· 3 min read
Reverse charge explained for Czech freelancers and companies invoicing businesses in other EU member states — place of supply, invoice wording, deadlines.
The rule in one sentence
When you supply a service to a VAT-registered business established in another EU member state, the place of supply is generally that state, you invoice without Czech VAT, and the customer accounts for the VAT under the reverse charge — and you report the supply in a recapitulative statement (souhrnné hlášení).
Check the customer's VAT number first
Verify the VAT ID in the EU VIES database on the date of supply and keep the printout. Without a valid VAT ID the customer is treated as a non-taxable person, the place of supply flips back to Czechia, and you should have charged Czech VAT.
What goes on the invoice
Both VAT numbers, no Czech VAT amount, and the wording "reverse charge" (daň odvede zákazník). State the service description clearly enough for the tax office to see it is a service covered by the general place-of-supply rule.
The filing itself
The recapitulative statement is filed monthly, electronically, by the 25th day of the following month — even if you otherwise file VAT returns quarterly. If you had no EU supply in a month, you file nothing for that month.
Exceptions where the general rule does not apply
Services connected to immovable property, admission to events, passenger transport, short-term hire of means of transport and catering follow special rules and are usually taxed where the property, event or physical service is located. These are not reported in the recapitulative statement.
Non-payers can be caught too
If you are not a VAT payer but supply a service to an EU business, you must register as an identified person before that supply and file recapitulative statements. Your domestic sales remain without VAT.
Author: FinTaxo expert team
Operated by: Zaklipso s.r.o.
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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