How to Submit the VAT Control Statement via the EPO Portal: A Step-by-Step Guide

The VAT control statement is one of the obligations every VAT payer in the Czech Republic must meet. Unlike the regular VAT return, the control statement can only be submitted electronically - filing on paper is not allowed. The most common route is the EPO application (Electronic Filing) on the MOJE daně portal. In this article we'll walk you through the whole process from start to finish, including logging in, filling in each section, sending the form, and saving your confirmation.

What the VAT control statement is and why you have to file it

The control statement is not the same as the VAT return - you submit it in addition to the return. The tax authority uses it to cross-check invoices between suppliers and customers. If a supplier reports a sale to company X but company X doesn't report that purchase in its own statement, the system automatically generates a request for clarification. The goal is to detect fictitious invoices and unjustified VAT deductions.

The control statement was introduced on 1 January 2016, and the obligation applies to all VAT payers - both legal entities (s.r.o., a.s.) and self-employed individuals (OSVČ). Identified persons do not have to file a control statement. If you neither made nor received any taxable supply in the Czech Republic during the period, you also don't file a control statement (unlike the VAT return, which you always submit, even if it's empty).

What to prepare before you file

Before opening the portal, gather everything you'll need. It will save you time and help you avoid mistakes:

• Access to the MOJE daně portal - you'll need a data box (datová schránka), a citizen identity login (NIA via BankID, an eID card, or MojeID), or a qualified electronic signature
• A complete overview of invoices for the period - all issued and received invoices, ideally in a spreadsheet or accounting software
• Invoices split by amount - invoices over 10,000 Kč including VAT are reported individually, invoices up to 10,000 Kč are reported as a total
• The VAT number (DIČ) of every business partner - exactly as shown on the invoices (verify it via the ARES register at ares.gov.cz)
• Document numbers - copied exactly as they appear on the invoice, including hyphens, slashes, and spaces
• The VAT return for the same period - the control totals in the statement must match the return

If you use accounting software (Pohoda, Money S3, FlexiBee), you'll already have most of this data in the system, and the software will generate the statement for you automatically. Even so, it's worth understanding what goes where, whether for checking the output or in case you ever need to fill it in by hand.

Step 1: Log in to the MOJE daně portal

Open your browser and go to mojedane.gov.cz. Click "Přihlásit se" (Log in) and choose your login method. For most self-employed people, the most convenient option is logging in via a data box (datová schránka) - enter your data box username and password, and the portal will identify you automatically.

If you don't want to use a data box, you can log in via citizen identity (NIA). This works through BankID (logging in via your bank), an eID card with a chip, or MojeID. A third option is a qualified electronic signature on a USB token, which is used mainly by companies and accounting firms.

Once logged in, you'll land on the portal's main page, where you can see an overview of your filings, messages, and any outstanding requests from the tax office.

Step 2: Open the VAT control statement form

In the portal's main menu, choose "Elektronická podání" (Electronic Filing) and then "EPO2" (the new version of the electronic filing system). In the list of available forms, find "Kontrolní hlášení DPH" (VAT Control Statement) and click "Nové podání" (New Submission).

The form opens directly in your browser in an interactive editor. If you have a draft statement from before, you can load it from a backup or from an XML file. EPO also lets you import an XML file generated by accounting software - in that case the form fills in automatically, and you just need to check it and send it.

Step 3: Fill in the form header

At the top of the form, fill in the basic identification details:

• Type of statement - choose "řádné" (regular) if this is your first submission for the period. Choose "opravné" (corrective) if you already submitted a statement but the deadline hasn't passed yet and you want to correct it. "Následné" (supplementary) is filed after the deadline, when you discover an error in a statement you already submitted.
• Period - the month and year for monthly filers (e.g. 02/2026), or the quarter and year for quarterly filers (e.g. Q1/2026)
• VAT number (DIČ) - your tax identification number (usually filled in automatically based on your login)
• Tax office - select the local branch you fall under

Your contact details (email and phone) are usually pre-filled from your portal profile. We recommend checking them and updating them if needed, since the tax authority may use them to contact you if any discrepancies come up.

Step 4: Fill in Section A - your issued invoices

Section A covers taxable supplies you made, meaning your sales and services provided. It's split into several subsections, but for most self-employed people, A.4 and A.5 are the relevant ones.

Section A.4 - invoices over 10,000 Kč including VAT

For every issued invoice whose total amount including VAT exceeds 10,000 Kč, you fill in a separate line. You enter the customer's VAT number, the document reference number (your invoice number), the date the tax liability arose (usually the date of the taxable supply), the tax base, and the VAT amount at the relevant rate (21% or 12%).

Example: You issue invoice FV2026-015 to a customer with VAT number CZ12345678 for 25,000 Kč excluding VAT plus 5,250 Kč VAT (21%) = 30,250 Kč total. Because the total exceeds 10,000 Kč, you report it in Section A.4 as a separate line with all the details.

Section A.5 - invoices up to 10,000 Kč including VAT

Small invoices up to 10,000 Kč are not reported individually. Instead, you enter only the summary total for the whole period - the total tax base and VAT at the 21% rate, and the total tax base and VAT at the 12% rate.

Sections A.1 to A.3

These sections cover specific situations: A.1 for reverse charge, A.2 for supplies received from abroad, and A.3 for investment gold. Most ordinary self-employed people don't fill these in, but if you invoice services to the EU or buy goods from other member states, they may apply to you.

Step 5: Fill in Section B - received invoices (purchases)

Section B mirrors Section A, but covers your purchases - the invoices you received where you're claiming a VAT deduction.

Section B.2 - received invoices over 10,000 Kč

For every received invoice over 10,000 Kč including VAT, you fill in a separate line with the supplier's VAT number, the document reference number, the date of the taxable supply, and a breakdown of the tax base and VAT.

A crucial rule: The document reference number must exactly match what the supplier enters in their Section A.4. If the supplier writes "FV-2026/001" and you copy it as "FV2026001" (without the hyphen and slash), the tax authority's system won't match the documents, and both sides will get a request for clarification. So always copy the invoice number carefully, exactly as it appears on the document.

Section B.3 - received invoices up to 10,000 Kč

Same as with A.5 - small purchases are reported as a total, just the overall tax base and VAT for the period.

Section B.1

Received supplies under the reverse charge mechanism. You only fill this in if, as the customer, you're required to declare the tax instead of the supplier (construction work, gold supplies, and similar cases).

Step 6: Check Section C

Section C contains control totals, which are calculated automatically from the data in Sections A and B. These totals must match the corresponding lines in your VAT return for the same period. If they don't match, there's an error somewhere, either in the control statement or in the return. Compare both filings before sending.

Step 7: Automatic validation and submission

Before you send the form, click the "Kontrola" (Check) button. The EPO system automatically validates the form and flags formal errors, such as missing required fields, an invalid VAT number format, mismatched totals, or illogical values. Errors are shown in red with a description of the problem.

Once you've fixed all the errors, click "Odeslat" (Send). The system will ask you to choose how to authorise the submission:

• Login via data box - the submission is automatically authorised through your data box
• Electronic signature - you sign the form with a qualified certificate
• NIA (citizen identity) - authorisation via BankID or another form of NIA

Once confirmed, the form is sent to the tax authority.

Step 8: Save your confirmation of submission

Once submitted successfully, you'll receive a confirmation with a submission number and the date it was received. This confirmation is your proof that you filed the control statement on time. We recommend that you:

• Download the confirmation as a PDF and save it in your records
• Note down the submission number - you'll need it if you ever have to contact the tax office about it
• The confirmation will also arrive in your data box

Keep the confirmation for at least the period during which the tax can still be assessed (generally 3 years, but it can be longer).

Alternative: submitting via accounting software

If you use accounting software like Pohoda, Money S3, or FlexiBee, you don't have to fill in the form by hand. The software generates an XML file of the control statement directly from your invoice records. You then either send that XML file directly from the software (if it supports it) or upload it to the EPO portal and send it from there.

The advantage is obvious - you don't have to retype data by hand, and the risk of a typo is minimal. Even so, we still recommend checking the generated statement, especially the document numbers and the counterparty's VAT numbers.

Filing deadlines for 2026

Payer type	Frequency	Filing deadline
Self-employed - quarterly VAT payer	Quarterly	By the 25th day of the month after the quarter ends
Self-employed - monthly VAT payer	Monthly	By the 25th day of the following month
Legal entity (s.r.o., a.s.)	Always monthly	By the 25th day of the following month

If the 25th falls on a Saturday, Sunday, or public holiday, the deadline moves to the next working day. For example, if 25 April 2026 falls on a Saturday, the deadline for filing the Q1/2026 statement is Monday, 27 April.

What to do if you get a request for clarification from the tax office

If the tax authority's system finds a mismatch between your statement and the counterparty's statement, you'll receive a request for clarification (výzva). You must respond to it within 5 calendar days of the notice. You have two options:

1. File a supplementary control statement with corrected data, if you actually made a mistake
2. Confirm that your original data is correct - a so-called quick response via EPO, if your data is fine and the error is on the other side

Ignoring a request is not worth it - the fine can range from 30,000 to 50,000 Kč. On the other hand, if you file the statement late yourself (without a request), the fine is only 1,000 Kč.

7 most common mistakes and how to avoid them

1. Wrong document number - copy the invoice number exactly, including hyphens, slashes, and spaces. "FV-2026/001" is not the same as "FV2026001".
2. A typo in the VAT number - verify your business partner's VAT number in the ARES register (ares.gov.cz) or at adisreg.mfcr.cz.
3. Wrong period - what matters is the date of the taxable supply (DUZP), not the date the invoice was issued or delivered.
4. Forgotten credit notes - corrective documents also have to be reported in the control statement, with a negative sign.
5. Wrong section - the 10,000 Kč threshold is calculated from the total invoice amount including VAT. An invoice for 8,500 Kč + 1,785 Kč VAT = 10,285 Kč belongs in A.4, not A.5.
6. Forgotten advance payments - received advance payments for which a tax document was issued also have to be reported.
7. Filing late - set yourself a reminder for the 20th of the month, so you have a 5-day buffer.

A practical example: a self-employed graphic designer, quarterly filer

Mr. Novák is a graphic designer and a quarterly VAT payer. For Q1/2026 he issued 4 invoices and received 3 invoices:

Issued invoices:

• FV2026-001: 25,000 Kč + 5,250 Kč VAT = 30,250 Kč -> Section A.4
• FV2026-002: 45,000 Kč + 9,450 Kč VAT = 54,450 Kč -> Section A.4
• FV2026-003: 8,000 Kč + 1,680 Kč VAT = 9,680 Kč -> Section A.5
• FV2026-004: 5,000 Kč + 1,050 Kč VAT = 6,050 Kč -> Section A.5

He lists the two invoices in Section A.4 individually. In Section A.5, he reports the total: base 13,000 Kč, VAT 2,730 Kč.

Received invoices:

• Hosting: 12,000 Kč + 2,520 Kč VAT = 14,520 Kč -> Section B.2
• Software: 3,000 Kč + 630 Kč VAT = 3,630 Kč -> Section B.3
• Office supplies: 1,500 Kč + 315 Kč VAT = 1,815 Kč -> Section B.3

He lists one invoice individually in Section B.2. In Section B.3, he reports the total: base 4,500 Kč, VAT 945 Kč.

The whole process of filling in and submitting via EPO takes him 15-20 minutes.

Keep your records in order all year round

The biggest source of stress when filing a control statement comes from scrambling to gather documents at the last minute and finding out some of them are missing. The solution is simple - keep your records up to date continuously.

With DokladBot, all you need to do is photograph each invoice and send it via WhatsApp. AI automatically recognises the VAT number, document number, amount, and VAT rate. By the end of the quarter or month, everything is neatly ready, so you just need to transfer the data into your control statement or export it into accounting software that will generate the statement for you.