Electronic invoicing guide
Czech Republic

The Czech Republic has introduced the obligation to electronically submit an appendix of the VAT return with detailed transactional data (called ‘Kontrolní hlášení DPH’ or VAT Control Statement) as of January 2016. 

The VAT Control Statement is a separate e-form with detailed transactions of “summary key lines” of VAT returns.

The obligation to submit the VAT Control Statement applies to all taxable people registered in the Czech Republic for VAT, including non-resident businesses.

Scope of requirements:

• All transactions regardless of their value (i.e. there is no threshold). However, transactions below CZK 10 000 (about EUR 380) must be reported per customer basis.
• B2B, B2G and B2C.
• Sales and purchases.
• Domestic transactions and Intra-EU acquisitions.
• Reporting frequency. The reporting frequency is monthly (except for natural persons submitting it with their VAT return, i.e. monthly or quarterly).
• Reporting information (Semantic).
• Information must be reported on a transaction-by-transaction basis, with the exception of transactions in normal VAT regime below CZK 10 000 (about EUR 380) which must be reported via an overall summary. Transactions in reverse charge regime must be reported in detail, regardless of the threshold.
• The invoice information submitted must include the following: 
  • Invoice date (i.e. the date of obligation to declare the tax).
  • Invoice number.
  • Type of transaction.
  • Tax rate.
  • Taxable amount.
  • VAT amount payable.
  • Trading partner name.

Reporting format (Syntax) and embedded system:

Data must be submitted using the XML format, either through the Tax Portal using the EPO web application or through a third-party interface via a secure network of Data boxes.