Online VAT Return Filing System TL

There are different VAT scenarios 

VAT-Light Registration:

If you are invoicing B2B to EU companies, or have expenses from EU companies, you *must* be VAT-Light registered and file a VAT Return and Souhrne Hlaseni for that month. No transactions in a month = no filing for that month.

Also if you receive income from online platforms such as BOLT, AirBnB, Google, Amazon, Etsy, eBay etc a VAT-Light registration and Trade License is required in case they send you money from another EU country (usually Ireland or Estonia)

Full VAT Registration:

If you make more than 2.54M / 12 months from CZECH clients, you have to register for Full VAT Registration and file a VAT Return and Kontrolne Hlaseni. This always starts as a monthly obligation. In case you only have Czech expenses but no revenue (yet), you CAN NOT register for Full VAT.

 Foreign Company, Czech VAT Registration:

If you have a foreign company, but need a CZECH VAT number, you have to register for Full VAT Registration and file a VAT Return and Kontrolne Hlaseni. This always starts as a monthly obligation.The registration is a special one and requires translation of the foreign company documents - hence the higher fee.

No VAT Registration required:

If you invoice outside of EU: no VAT registration required
If you invoice private clients in the EU: no VAT registration required 

VAT Light registration required documents

Upload the EU B2B invoice(s) / expenses + proof of payment of the first invoice (for later invoices, the proof of payment is not required).

 A VAT Return + ESL need to be filed (backward) for each month you should have been VAT-Light registered. Indicate on the next page which month(s) those are. 

Full VAT registration required documents

Upload all invoices to Czech customers + proof of payments for a total of 2.54M CZK / calendar year - those documents are required for the Full VAT application at the tax office.

The tax office may also want to have the accounting results up to now as additional proof - this is not included in the fee.

A VAT Return + Kontrolni Hlaseni needs to be filed (backward) for each month you should have been Full VAT-registered. Indicate on the next page which month(s) those are.

If you issued B2B invoices to the EU, also ESLs need to be filed. 

VAT-Light

If you are VAT Light-registered you *only* need to file a VAT Return and Souhrne Hlaseni if you invoiced B2B to EU or had EU B2B expenses in that month. No invoicing to / from EU client / supplier= no filing for that month.

IMPORTANT: you have this obligation from the FIRST month with an EU B2B transaction.

This form you can use to upload invoices and expenses, an accountant will process your documents, create the VAT Return and Souhrne Hlaseni and file them for you 

Upload before the 10th, to allow time for processing.

Full VAT - monthly

If you are Full VAT-registered you *always* need to file a VAT Return (even with zero invoices), a Kontrolni Hlaseni (in case of CZ invoices / expenses), and Souhrne Hlaseni (in case of EU invoices). EU expenses, included those with 0%, must be declared in the VAT Return as well.

IMPORTANT: obligation from the month you cross the 2.54M CZK per 12 months / calendar year from CZ sources.

This form you can use to upload invoices and expenses, and an accountant will process the documents, create the VAT Return, Kontrolni Hlaseni and Souhrne Hlaseni and file them for you.

Upload before the 10th, to allow time for processing.

If you go over 2.54M CZK per calendar year, you have to register for Full VAT.

Full VAT registered, you must file a VAT Return and Kontrolni Hlaseni

VAT-Light: because inside CZ, you are still considered a VAT-less business, you do not put 0% VAT or mention of any VAT on your invoices. For those invoices to CZ you also do not file a VAT Return, Kontrolni Hlaseni or Souhrne Hlaseni

Invoices to EU private clients - count towards the 2.54M / year for Full VAT

Full VAT registered, you must file a VAT Return

VAT-Light: for private persons, you do not put 0% VAT or mention any VAT on your invoices. For those invoices you also do not file a VAT Return

Invoices to EU Companies - You have to file a VAT Return and Souhrne Hlaseni.

Remote services: 0% VAT, Goods: depends! Ask!

Invoices outside CZ, outside EU, to US / UK / CH / NO / Vatican City, other place in Europe:

VAT-Light and Full VAT: You still must file a VAT Return (with these transactions), but no ESL (Souhrne Hlaseni) needs to be filed

No invoices sent last month.

VAT-Light: No filing.

Full VAT: You still must file a VAT Return (with only Expenses, if you have them) and KH (Kontrolni Hlaseni).

 

HOW TO correctly put THREE dates on an invoice 

 Invoicing Example 1: Work in January, invoiced in February:

DUZP (Taxable Supply Date): 31.1.2025,

Invoice Date 2.2.2025,

Due Date 16.2.2025

A VAT Return needs to be filed for JANUARY

 

 Invoicing Example 2: Work in January, invoiced in February:

DUZP (Taxable Supply Date): 2.2.2025,

Invoice Date 2.2.2025,

Due Date 16.2.2025

A VAT Return needs to be filed for FEBRUARY

 

The DUZP / Taxable Supply Date determines when the work was handed over to the client, and therefore for which month the VAT Return needs to be filed. If the DUZP is missing, the Issue Date is assumed to be the DUZP - unless the invoice text clearly specifies otherwise (work in the previous month)

 

Expenses from Czech Republic

VAT-Light: You are still a VAT-less entity inside CZ, so Czech VAT can not be reclaimed!

Full VAT: Czech VAT can be reclaimed, even in the next months of this year!

Expenses from EU Persons / Companies

IMPORTANT: The Czech Tax office does not refund FOREIGN VAT

VAT-Light: If you bought something with 0% VAT from the EU, you have to send 21% VAT to the Czech Tax office. This 21% can not be reclaimed!

Full VAT: If you bought something with 0% VAT from the EU, you have to send 21% VAT to the Czech Tax office, but this 21% can be reclaimed!

Expenses from outside CZ, outside EU:

 No effect on your total VAT sum, but upload the expenses for accounting purposes.

No expenses made last month / quarter.

 Are you sure? No software subscriptions, mobile, internet, office equipment?

VAT-Light: You have to pay 21% Czech VAT on 0% VAT expenses from the EU!  You can not claim back this VAT. If you do not add them to your VAT Return, then *years* later the Tax Office can demand a correction and payment of VAT + penalty! Expenses with Czech VAT you do not need to put on the VAT Return, because there is nothing to claim back - in CZ you are still a VAT-less entity.

Full VAT: You have to pay 21% Czech VAT on 0% VAT expenses from the EU!  You can claim back this VAT and VAT on Czech expenses on the same VAT Return. If you do not add them to your VAT Return, then *years* later the Tax Office can demand a correction and payment of VAT + penalty!