VAT-Light Registration
If you are not VAT registered and 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 if you invoiced to / had exepnses from EU B2B in that month. No invoice to / from EU client / supplier = no filing for that month.
IMPORTANT: you have this obligation from the FIRST month you invoice EU B2B.
Full VAT Registration
If you make more than 2M / 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, you CAN NOT register for VAT.
IMPORTANT: you have this obligation from the FIRST month you cross the 2M CZK
Too Late with registering?
If you already invoiced B2B to European companies or are over 2M from Czech Clients, We quickly need to register you and file backwards, from the month you were supposed to be registered. You can upload your documents (all your invoices + proof of payment) with this form.
LATEST DAY for filing LAST month is the 25th of THIS month.
Upload before the 10th, to allow time for processing.