Starting with the 1st of January 2016 all VAT payers registered in the Czech Republic will have to start submitting a new report – so called “control statement”. Control statement is a new report that all VAT payers registered in the Czech Republic will have to submit electronically in case they performed or received taxable supply with a place of supply in the Czech Republic after January 2016. Legal entities will have to file the report every calendar month, always within 25 days after end of this period. It will be required to report details about each invoice – each invoice will be reported in a separate line of the report.
For further information please contact my colleague of PwC Czech Republic: Michaela Vrana / firstname.lastname@example.org