VAT payers in the Czech Republic have a legal obligation to submit the VAT Control Statement from 1st January 2016. Legal entities are obliged to submit the statement for each calendar month within 25 days after the end of the month. The deadline for the submission of the first VAT control statement for January is approaching. The statement must be submitted by 25th February 2016.
The Financial Administration of the Czech Republic prepared a special website which contains information on how to fill in and submit the VAT control statement properly. In addition to the VAT control statement form and instructions on how to fill it in, there are new videos as well.
These videos are designed to help VAT payers better understand how to fill in the statement. The Financial Administration, however, cautions that the videos do not replace the instructions to fill in particular sections of the VAT Control Statement.
The video entitled "Instructions to fill in the VAT Control Statement" shows the process of filling in the statement on the Czech Tax Portal based on an example of a model payer.
The following animated video on the VAT Control Statement also serves as a guide for all VAT payers.
Other videos, including a European Commission video on tax fraud and evasion and a lecture by Martin Janecek, Director of the Czech General Tax Directorate, on the topic of VAT fraud and the fight against it, are available on this page.
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