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Main information about the service
If you are a tax entity (taxpayer, group, identified person or non-taxpayer), you are legally obliged to submit a form to settle your tax obligation in relation to value added tax.
read moreDoes this apply to me?
You are:
- a value added tax payer who has a registered office or establishment in the country - you file a tax return for each tax period, or
- a taxpayer who has neither a registered office nor an establishment in the country, an identified person or a non-taxpayer - you file a tax return if you are obliged to declare the tax (or have an exemption or entitlement to a tax deduction).
In some statutory cases, it is obligatory to submit annexes along with the tax return (e.g. when acquiring or delivering a new means of transport, in the case of insolvency, additional tax return, etc.).
Service outcome
Compliance with the legal obligation to file a value added tax return.
Service benefit
The submission of a value added tax return is the basis for the subsequent payment of the relevant tax, which is a revenue of the state budget and the budgets of municipalities and regions.
When to address the service
Back to topThe VAT return is filed within 25 days after the end of the tax period (monthly or quarterly).
A non-taxpayer who delivers or acquires a new means of transport shall file the VAT return within 10 days of the date of delivery or acquisition.
If the VAT return is submitted for the part of the tax period (in the case of bankruptcy, death), it is necessary to follow the special regulations in the VAT Act and the Tax Code.
How to get the service
What do you need when solving the service electronically
Value added tax forms available in the Electronic Submissions for Tax Administration (EPO) application or in the Online Tax Office (DIS+) application in Mojedane.cz portal.
Where and how to solve the service electronically
Value added tax return can be filed:
- in the Online Tax Office (DIS+) via Mojedane.cz,
- in the Electronic Submissions for the Financial Administration (EPO) application, or
- via data mailbox.
e-Government portal
ePodáníCould be solved via e-identity
Yes
Is the service charged when solving electronically
No
What you’ll need to provide
The VAT return form is available on the website of the Financial Administration and in the MOJE daně application.
This option applies only to non-taxpayers who are not obliged to file VAT return electronically according to § 72 of the Tax Code (the taxpayers and identified persons always file tax returns electronically according to § 101a of the VAT Act).
Where to solve the service
The completed and signed form can be submitted in person or sent by post to the locally competent tax office (according to the taxpayer's registered office or place of residence), which can be found on the website of the Financial Administration.
Is the service charged when solving in person?
No
Responsible Public Authority
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Generální finanční ředitelství https://linked.cuzk.cz/resource/ruian/adresni-misto/21700851 |
Datová schránka: p9iwj4f |
Additional information about the service
Back to topSanctions
As a tax entity, you are liable to pay a penalty if you fail to file a tax return or a supplementary tax return when you should have done so, or if you do so after the deadline and the delay is longer than 5 working days, in the amount of 0.05% of the tax assessed for each subsequent day of delay, up to a maximum of 5% of the tax assessed.
Communication language
Czech
Last checked at 30.06.2023
