21. 6. 2023
Everyone who had taxable supplies with entities outside the Czech Republic in a given period (for monthly payers it is the past month, for quarterly payers it is 3 months) must submit a summary report. This means primarily the supply of goods to a person or entity registered for VAT in one of the other EU states, the provision of services with a place of supply outside our territory, again within the EU, and finally the transfer of business assets to another EU state for the purpose of carrying out economic activities. Reporting is done electronically, but only if there is a genuine obligation to do so – zero reporting is not required. The deadline for filing is the same as the deadline for filing the VAT return.
