What Is the VAT Control Statement?
The VAT control statement (“kontrolní hlášení”) is a specific tax filing obligation in the Czech Republic. Although it is considered a proper tax declaration under the Tax Procedure Code, it does not replace the regular VAT return. Instead, it serves a distinct function: it allows the tax authority to cross-check and verify transactions reported by VAT payers to detect inconsistencies or fraud.
The data provided in the control statement are based on records that VAT payers are already required to maintain under the Czech VAT Act.
When the control statement was introduced on 1 January 2016, it replaced the former obligation to submit a separate report on reverse-charge transactions.
Who Must Submit the Control Statement?
The obligation to submit a control statement applies to all entities registered for VAT in the Czech Republic — including both Czech and foreign VAT payers.
The representative member of a VAT group must submit the control statement on behalf of the group.
A VAT payer must file the control statement if any of the following transactions occurred during the reporting period:
They carried out a taxable supply in the Czech Republic (or received a payment before the supply, creating a VAT liability).
They received a supply in the Czech Republic for which they are required to declare VAT .
They claim an input VAT deduction on supplies received from another VAT payer.
They carried out transactions related to investment gold under special VAT regimes.
Who Is Not Required to Submit It?
The following are not obligated to file a VAT control statement:
Entities that are not VAT payers;
Identified persons (non-VAT payers required to register for specific cross-border transactions);
VAT payers who had no taxable or deductible activity during the reporting period;
VAT payers providing only exempt supplies without input VAT deduction rights (e.g., financial services, insurance, postal services, education, healthcare, social services, radio and TV broadcasting, etc.).
Filing Frequency and Deadlines
The filing frequency depends on the legal form of the VAT payer:
Legal entities (companies): must file the control statement monthly, by the 25th day of the following month — regardless of whether they file monthly or quarterly VAT returns.
Individuals (freelancers/sole traders): file according to their VAT return period — either monthly or quarterly — and must submit the control statement together with the VAT return, by the 25th day after the end of the VAT period.
Types of Filings
The control statement may be submitted as:
Regular filing (first or standard submission for the period),
Corrective filing (if replacing the original statement within the same deadline),
Subsequent filing (if errors or omissions are discovered after the deadline — must be submitted within 5 business days from when the error is identified).
The first period requiring a control statement was January 2016 or Q1 2016, depending on the taxpayer’s reporting schedule.
How to Submit the Control Statement
The VAT control statement can only be submitted electronically to the Czech tax authority:
Via the EPO application on the Financial Administration’s Tax Portal, or
Through a data box (datová schránka).
The control statement must be submitted in a specific XML format published by the tax authority.