VAT Control Statement: A Guide on How to Fill In and Submit

The VAT Control Statement is a form that every VAT payer in the Czech Republic must submit on a regular basis. It was introduced on 1 January 2016 as a tool for the tax authority to combat tax fraud and carousel schemes. For many business owners, however, the Control Statement is a source of stress and uncertainty — the form contains a number of sections, the rules for filling it in are fairly detailed, and the penalties for errors or late submission can be substantial.

This guide will walk you through the entire process: who must submit the Control Statement, what the deadlines are, how to correctly fill in sections A, B and C, what mistakes to avoid, and what penalties you face for non-compliance.

Who must submit the Control Statement

Every VAT payer who, in the given period:

• Made a taxable supply with the place of supply in the Czech Republic
• Received a taxable supply with the place of supply in the Czech Republic
• Under the special scheme for investment gold, received or made an exempt supply in respect of which they are obliged to declare tax or are entitled to a deduction

Who does NOT submit the Control Statement

• Non-VAT payers — the Control Statement applies only to VAT payers
• Identified persons — they submit only a VAT return, not a Control Statement
• A VAT payer who made or received no relevant supplies in the given period — in that case, no Control Statement is required (unlike the VAT return, which must always be submitted, even if blank)

Deadlines for submitting the Control Statement

The deadlines differ depending on whether you are an individual or a legal entity:

Specific deadlines for 2026

How to submit the Control Statement

The Control Statement must be submitted electronically only. Paper submission is not permitted.

Structure of the Control Statement — Sections A, B and C

The Control Statement consists of three main sections. Section A captures your outgoing supplies (sales), Section B your incoming supplies (purchases), and Section C is a control summary.

Form header

In the header you fill in:

• Type of Control Statement: regular / corrective / subsequent
• Period: month and year (or quarter and year)
• Taxpayer identification: VAT number, name/business name, registered address
• Tax office: the local branch you fall under
• Contact details: email, phone

Section A — Outgoing taxable supplies

Section A is further divided into sub-sections A.1 through A.5:

How to fill in sub-section A.4 (detailed supplies above CZK 10,000)

For each supply above CZK 10,000 including VAT, you enter:

How to fill in sub-section A.5 (cumulative supplies up to CZK 10,000)

In sub-section A.5, you do not list individual supplies — instead you enter the total for the entire period:

• Tax base at the standard rate (21%) and the corresponding tax amount
• Tax base at the reduced rate (12%) and the corresponding tax amount

Section B — Received taxable supplies

Section B captures your purchases and received supplies for which you are claiming a VAT deduction:

How to fill in sub-section B.2 (detailed supplies above CZK 10,000)

For each received supply above CZK 10,000 including VAT, you enter:

• Supplier's VAT number
• Tax document reference number (the invoice number exactly as shown on the supplier's document)
• DPPD — date on which the obligation to declare tax arises
• Tax base and VAT at the applicable rates

Section C — Control rows

Section C serves as a control summary. It contains aggregate figures that must match the lines in the VAT return:

• C.1 — total tax base and tax on outgoing supplies
• C.2 — total tax base and tax on received supplies
• These figures are calculated automatically from the data entered in Sections A and B

Types of Control Statement

There are three types of Control Statement:

Responding to a tax authority notice

The tax authority may send a notice requesting submission of a Control Statement or correction/supplementation of data. It is essential to respond to notices promptly.

Types of notices and response deadlines

Penalties for the Control Statement

Penalties for failing to meet Control Statement obligations are set out in § 101h of the VAT Act and can be significant.

Half-rate penalties

Since 2023, the penalties of CZK 10,000, CZK 30,000 and CZK 50,000 are reduced by half if:

• The payer has a quarterly tax period (typically OSVČ with turnover below CZK 10 million)
• Or the payer meets other conditions set out in the legislation

Penalty waivers

Since 2025, there is the option of a general waiver for a single offence relating to Control Statement obligations. This waiver applies to penalties of CZK 30,000 and CZK 50,000, provided that:

• The offence occurred after 1 January 2025
• It is the first such offence
• The payer applies for a waiver

You can apply to the tax authority for a penalty waiver within 3 months of the payment assessment becoming final. The application is subject to an administrative fee of CZK 1,000.

The most common mistakes when filling in the Control Statement

1. Mismatched document number

The most common cause of notices. The supplier enters an invoice number as "FV-2026-001" and the customer copies it as "FV2026001" (without hyphens). The system fails to match the documents and generates a notice to both parties.

Solution: Always copy the invoice number exactly as it appears on the document. Watch out for spaces, hyphens, slashes and leading zeros.

2. Incorrect counterparty VAT number

A typo in the supplier's or customer's VAT number means the supply cannot be matched.

Solution: Verify VAT numbers using the ARES system (ares.gov.cz) or the VAT payer register on the tax authority's website.

3. Incorrect section allocation

An invoice above CZK 10,000 reported cumulatively in A.5 instead of individually in A.4 (or vice versa).

Solution: Always check the total amount on the document including VAT. If it exceeds CZK 10,000, it belongs in A.4/B.2 (individually). If it is CZK 10,000 or less, it belongs in A.5/B.3 (cumulatively).

4. Including supplies from a different period

A December invoice entered in the January Control Statement (or vice versa). What matters is the date on which the obligation to declare tax arises (DPPD), not the date the invoice was issued.

Solution: Follow the date of the taxable supply (DUZP) or the date the payment was received, whichever occurs first.

5. Missing credit or debit notes

Credit notes and debit notes must also be reported in the Control Statement. A credit note is entered with a negative sign in the relevant section.

Solution: Include every corrective document in the Control Statement for the period in which the correction was made.

6. Failing to include advance payments

Advance payments received (payments received before the supply is made) must also be reported in the Control Statement if a tax document was issued for them.

Solution: Keep track of advance payments and report them in the period in which the advance was received and the tax document was issued.

How to submit the Control Statement — step by step

Frequently asked questions about the Control Statement (FAQ)

Do I need to submit a Control Statement even if I have no invoices?

No. If you made or received no taxable supplies in the Czech Republic during the given period, you do not need to submit a Control Statement. However, note that a VAT return must always be submitted — even a blank one.

How often do I submit the Control Statement as an OSVČ?

As an OSVČ, you submit the Control Statement at the same frequency as your VAT return — monthly if you are a monthly VAT payer, or quarterly if you are a quarterly payer. Legal entities always submit the Control Statement monthly.

What should I do if I receive a notice but my data is correct?

Submit a so-called quick reply to the notice through the EPO application on the MOJE daně portal, confirming that your originally submitted data is correct. You do not need to submit a full subsequent statement — a confirmation is sufficient. The deadline is 5 calendar days from notification of the notice.

Do I need to submit a Control Statement for a month in which I only had one invoice worth CZK 500?

Yes. If you made or received even a single taxable supply during the period (however small), you are required to submit a Control Statement. That one invoice goes in the cumulative sub-section A.5 or B.3.

How do I know which section an invoice belongs in?

The deciding factor is the total amount on the document including VAT. If the total amount exceeds CZK 10,000, the invoice belongs in sub-section A.4 (issued) or B.2 (received) — reported individually. If the amount is CZK 10,000 or less, it belongs in A.5 or B.3 — reported cumulatively. Exceptions include supplies under the reverse charge mechanism (always A.1/B.1) and certain other specific supplies.

Can my accounting software fill in the Control Statement automatically?

Yes, most modern accounting programs can generate the Control Statement automatically from your records. All you need is to ensure that all the relevant data on your invoices is entered correctly — VAT number, document number, date of taxable supply, VAT rate. The software then sorts the supplies into the correct sections and generates an XML file ready for submission.

Automate your document management with DokladBot

Accurate and timely submission of the Control Statement depends entirely on having good records. If you have a clear overview of all your issued and received invoices, filling in the statement becomes a routine task. If you don't, errors and penalties are never far away.

DokladBot helps you keep your documents in order. Simply photograph or forward an invoice via WhatsApp and DokladBot automatically reads the key details — VAT number, document number, amount, VAT rate. At the end of the period, you have a clear, ready-to-use basis for your Control Statement — without hours of manual work.

Try DokladBot at dokladbot.cz — keep your Control Statement records in order at all times.

Useful links to official sources

• Czech Tax Authority — VAT Control Statement — official information, forms, FAQ
• Czech Tax Authority — Control Statement penalties — overview of penalties
• Methodological guidance on completing the Control Statement (PDF) — detailed guidance from the tax authority
• MOJE daně portal — electronic submissions — EPO for submitting the Control Statement
• MOJE daně portal technical support — resolving technical issues with submission

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This article is for informational purposes only and does not constitute professional tax advice. For specific situations, we recommend consulting a tax advisor. The information is current as of the date of publication (February 2026) and is based on Act No. 235/2004 Coll., on Value Added Tax, as amended.