Control reports

VAT control reports are generally filed by all persons who are registered for VAT in the Czech Republic as a VAT payer. It is not decisive whether they are a domestic VAT payer or a foreign entity. An entity that is not a VAT payer, is an identified person, has not made any taxable supply in the month under review and does not claim a deduction is not obliged to submit a control report. Neither does a person who only carries out exempt supplies without entitlement to deduction. A legal person shall submit the control report on a monthly basis, irrespective of whether he is a monthly or quarterly VAT payer. A natural person shall submit the control report within the time limit for submitting the VAT return, i.e. monthly or quarterly.