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With effect from 1 April 2019, the amendment to the VAT Act for 2019 on VAT returns and control reports that will be filed from the tax period April 2019 or Q2 2019 are as follows:

The content and structure of the VAT return form remain unchanged. Only selected titles and descriptions of the items of the form and instructions for filling in the VAT return are updated in relation to the amended regulation of the VAT Act. However, the taxpayers should review the instructions and complete their Czech VAT returns, to ensure they are still Czech law compliant.

These Czech Control Statements are additional details to the regular monthly VAT return filings and are needed to be submitted by the 25th of the following month. These additional details on certain taxable invoices help the tax authorities to monitor trade and prevent VAT fraud.

The official changes were published by Czech the tax authorities on their website

What does this mean for you?

It is important that the businesses which are VAT registered in the Czech Republic ensure that their system produces the Control report in the right format to avoid penalties, which can range from CZK 1,000 to 500.