czech-republic-vat-return

Section 1 — Quick reference

Quick reference table

Field	Value
Country	Czech Republic (Czechia)
Standard rate	21%
Reduced rates	12% (consolidated from former 15%/10%: food, beverages, water, restaurant/catering, accommodation, books, medicines, medical devices, newspapers, passenger transport, cultural/sporting events, cleaning, hairdressing, minor repairs)
Zero rate	0% (exports, intra-EU supplies of goods)
Return form	Priznani k DPH (VAT return); Kontrolni hlaseni (Control Statement, mandatory alongside)
Filing portal	https://www.mojedane.cz
Authority	Financni sprava Ceske republiky (Financial Administration)
Currency	CZK (Czech Koruna)
Filing frequencies	Monthly (default, mandatory if turnover > CZK 15M); Quarterly (turnover <= CZK 15M for 2 years, not newly registered)
Deadline	25th of month following period
Companion skill (Tier 1, workflow)	vat-workflow-base v0.1 or later — MUST be loaded
Companion skill (Tier 2, EU directive)	eu-vat-directive v0.1 or later — MUST be loaded
Validated by	Deep research verification, April 2026
Validation date	April 2026

Read this whole section before classifying anything. The workflow runbook is in vat-workflow-base Section 1.

Key return rows

Row	Meaning
1	Domestic taxable supplies at 21% — base and VAT
2	Domestic taxable supplies at 12% — base and VAT
3	Intra-EU acquisition of goods — base
4	Intra-EU acquisition of services (reverse charge) — base
5	Services received from non-EU (reverse charge) — base
6	Other domestic reverse charge supplies (construction Sec. 92e) — base
7-8	Self-assessed output DPH on rows 3-6
9-10	Exempt supplies (with/without credit)
20	Intra-EU supplies of goods
21	Exports
22	Intra-EU B2B services supplied
40	Input DPH on domestic purchases at 21%
41	Input DPH on domestic purchases at 12%
43	Input DPH on intra-EU acquisitions
44	Input DPH on imports
45-46	Adjustments
47	Correction of input DPH (Sec. 44)
50	Total output DPH
51	Total input DPH (nadmerny odpocet if negative)
62	Net DPH payable
63	Excess credit (nadmerny odpocet)
64	Change in excess credit

Conservative defaults

Ambiguity	Default
Unknown rate on a sale	21%
Unknown VAT status of a purchase	Not deductible
Unknown counterparty country	Domestic Czech Republic
Unknown B2B vs B2C for EU customer	B2C, charge 21%
Unknown business-use proportion	0% recovery
Unknown SaaS billing entity	Reverse charge from non-EU
Unknown blocked-input status	Blocked

Red flag thresholds

Threshold	Value
HIGH single-transaction size	CZK 75,000
HIGH tax-delta on single default	CZK 5,000
MEDIUM counterparty concentration	>40%
MEDIUM conservative-default count	>4
LOW absolute net DPH position	CZK 125,000

Section 2 — Required inputs and refusal catalogue

Required inputs

• Minimum viable inputs — Minimum viable — bank statement for the period. Acceptable from: CSOB, Komercni banka, Fio banka, Ceska sporitelna, Raiffeisenbank CZ, mBank, Revolut Business, Wise Business.
• Recommended inputs — Recommended — sales/purchase invoices, DIC (CZ + 8-10 digits), prior period return.
• Ideal inputs — Ideal — complete invoice register, control statement data, prior Kontrolni hlaseni.

Czech-specific refusal catalogue

• R-CZ-1 — Identifikovana osoba only — Identified persons file limited returns. This skill covers standard DPH payers only. (Trigger: client is registered only for EU acquisition purposes (identifikovana osoba), not a full DPH payer.)
• R-CZ-2 — Partial exemption — Partial exemption requires koeficient calculation under Sec. 76. Use a danovy poradce. (Trigger: mixed taxable/exempt supplies.) (Sec. 76)
• R-CZ-3 — Construction domestic reverse charge (Sec. 92e) — Construction domestic reverse charge requires specialist classification. (Trigger: construction services.) (Sec. 92e)
• R-CZ-4 — Special schemes — Margin/travel agent schemes out of scope.
• R-CZ-5 — VAT group — Group registration out of scope.

Section 3 — Supplier pattern library

3.1 Czech banks (fees exempt — exclude)

Czech banks pattern table

Pattern	Treatment	Notes
CSOB, CESKOSLOVENSKA OBCHODNI BANKA	EXCLUDE	Financial service, exempt
KOMERCNI BANKA, KB	EXCLUDE	Same
FIO BANKA, FIO	EXCLUDE	Same
CESKA SPORITELNA	EXCLUDE	Same
RAIFFEISENBANK CZ	EXCLUDE	Same
MBANK	EXCLUDE	Same
MONETA MONEY BANK	EXCLUDE	Same
REVOLUT, WISE, N26 (fee lines)	EXCLUDE	Check for taxable subscriptions
UROK, UROKOVY, INTEREST	EXCLUDE	Interest, out of scope
UVER, LOAN, PUJCKA	EXCLUDE	Loan principal

3.2 Czech government and statutory bodies (exclude)

Government/statutory bodies pattern table

Pattern	Treatment	Notes
FINANCNI URAD, TAX OFFICE	EXCLUDE	Tax payment
CSSZ, OSSZ, SOCIAL SECURITY	EXCLUDE	Social contributions
VZP, HEALTH INSURANCE	EXCLUDE	Health insurance
OBCHODNÍ REJSTRIK, COMPANY REGISTER	EXCLUDE	Registration fee

3.3 Czech utilities

Czech utilities pattern table

Pattern	Treatment	Row	Notes
CEZ PRODEJ, CEZ DISTRIBUCE	Domestic 21%	40	Electricity
PRAZSKA PLYNARENSKA, INNOGY, E.ON CZ	Domestic 21%	40	Gas/electricity
PRAZSKE VODOVODY, VODARNA	Domestic 12%	41	Water at 12%
O2 CZECH REPUBLIC, O2 CZ	Domestic 21%	40	Telecoms
T-MOBILE CZ	Domestic 21%	40	Telecoms
VODAFONE CZ	Domestic 21%	40	Telecoms

3.4 Insurance (exempt — exclude)

Insurance pattern table

Pattern	Treatment	Notes
CESKA POJISTOVNA	EXCLUDE	Exempt
KOOPERATIVA	EXCLUDE	Same
ALLIANZ CZ	EXCLUDE	Same
GENERALI CZ	EXCLUDE	Same
POJISTENI, INSURANCE	EXCLUDE	All exempt

3.5 Post and logistics

Post and logistics pattern table

Pattern	Treatment	Notes
CESKA POSTA	EXCLUDE for standard post; Domestic 21% for courier/parcel	Universal exempt; non-universal taxable
PPL CZ	Domestic 21%	Courier
DPD CZ, GEIS	Domestic 21%	Courier
DHL INTERNATIONAL	EU reverse charge	Check entity

3.6 SaaS — EU suppliers (reverse charge, Row 4/7-8 + 43)

SaaS EU suppliers pattern table

Pattern	Billing entity	Notes
GOOGLE	Google Ireland Ltd (IE)	EU reverse charge
MICROSOFT	Microsoft Ireland (IE)	Reverse charge
ADOBE	Adobe Ireland (IE)	Reverse charge
META, FACEBOOK	Meta Ireland (IE)	Reverse charge
LINKEDIN	LinkedIn Ireland (IE)	Reverse charge
SPOTIFY	Spotify AB (SE)	EU reverse charge
DROPBOX	Dropbox Ireland (IE)	Reverse charge
SLACK	Slack Ireland (IE)	Reverse charge
ATLASSIAN	Atlassian BV (NL)	EU reverse charge
ZOOM	Zoom Ireland (IE)	Reverse charge

3.7 SaaS — non-EU suppliers (reverse charge, Row 5/7-8 + input)

SaaS non-EU suppliers pattern table

Pattern	Billing entity	Notes
AWS EMEA SARL	LU entity	EU reverse charge
NOTION	Notion Labs Inc (US)	Non-EU reverse charge
ANTHROPIC, CLAUDE	Anthropic PBC (US)	Non-EU reverse charge
OPENAI, CHATGPT	OpenAI Inc (US)	Non-EU reverse charge
GITHUB	GitHub Inc (US)	Check if IE
FIGMA	Figma Inc (US)	Non-EU reverse charge
CANVA	Canva Pty Ltd (AU)	Non-EU reverse charge

3.8 Payment processors

Payment processors pattern table

Pattern	Treatment	Notes
STRIPE (transaction fees)	EXCLUDE (exempt)	Financial service
PAYPAL (transaction fees)	EXCLUDE (exempt)	Same

3.9 Professional services

Professional services pattern table

Pattern	Treatment	Notes
NOTAR, NOTARY	Domestic 21%	Legal
UCETNI, ACCOUNTANT	Domestic 21%	Accounting
ADVOKAT, LAWYER	Domestic 21%	Legal

3.10 Payroll (exclude)

Payroll pattern table

Pattern	Treatment	Notes
CSSZ, OSSZ	EXCLUDE	Social security
VZP, ZDRAVOTNI POJISTENI	EXCLUDE	Health insurance
MZDA, PLAT, SALARY	EXCLUDE	Wages

3.11 Internal transfers and exclusions

Internal transfers pattern table

Pattern	Treatment	Notes
VLASTNI PREVOD, OWN TRANSFER	EXCLUDE	Internal
DIVIDENDA	EXCLUDE	Out of scope
SPLATKA UVERU, LOAN REPAYMENT	EXCLUDE	Loan principal
ATM, VYBER, CASH WITHDRAWAL	Ask	Default exclude

Section 4 — Worked examples

Example 1 — Non-EU SaaS reverse charge (Notion)

Example 1 transaction table

Date	Counterparty	Net	DPH	Rate	Row (input)	Row (output)	Default?
03.04.2026	NOTION LABS INC	-371	77.91	21%	input	5/7-8	N

Input: 03.04.2026 ; NOTION LABS INC ; -16 USD / -371 CZK Treatment: Non-EU reverse charge. Output in Row 5, self-assessed DPH at 21% in Row 7-8. Input DPH claimed. Net zero.

Example 2 — EU service reverse charge (Google Ads)

Input: 10.04.2026 ; GOOGLE IRELAND LIMITED ; -21,500 CZK Treatment: EU reverse charge. Row 4 base, Row 7-8 output DPH, Row 43 input.

Example 3 — Entertainment, restricted

Input: 15.04.2026 ; RESTAURACE U FLEKU ; -5,560 CZK Treatment: In Czech Republic, entertainment/representation expenses: input DPH IS deductible if business purpose documented. However, default block if purpose unclear.

Example 4 — Capital goods (> CZK 80,000)

Input: 18.04.2026 ; ALZA.CZ ; Laptop ; -40,320 CZK Treatment: Below CZK 80,000 threshold for capital goods. Treat as overhead. Input DPH at 21%.

Example 5 — EU B2B service sale

Input: 22.04.2026 ; STUDIO KREBS GMBH ; +88,500 CZK Treatment: B2B service to DE. Row 22. 0%. Verify USt-IdNr.

Example 6 — Motor vehicle fuel

Input: 28.04.2026 ; MOL CZ ; Fuel ; -2,020 CZK Treatment: Vehicle fuel. In CZ, input DPH on passenger car fuel is deductible if for business. Default: 0% (use unknown).

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard 21% (Sec. 47(1)(a))

• Standard 21% rule — Default. Sales: Row 1. Purchases: Row 40. (Sec. 47(1)(a))

5.2 Reduced 12% (Sec. 47(1)(b))

• Reduced 12% rule — Food, beverages, water, accommodation, restaurant, books, medicines, transport, events. (Sec. 47(1)(b))

5.3 Zero rate / exempt with credit

• Zero rate/exempt with credit rule — Exports: Row 21. Intra-EU goods: Row 20. Intra-EU B2B services: Row 22.

5.4 Exempt without credit (Sec. 51-62)

• Exempt without credit rule — Financial, insurance, healthcare, education, postal, residential rental > 2 years, gambling. (Sec. 51-62)

5.5 Reverse charge — EU services (Sec. 108(1)(c))

• Reverse charge EU services rule — Output: Row 4/7-8. Input: Row 43. (Sec. 108(1)(c))

5.6 Reverse charge — EU goods (Sec. 25)

• Reverse charge EU goods rule — Output: Row 3/7-8. Input: Row 43. (Sec. 25)

5.7 Reverse charge — non-EU services

• Reverse charge non-EU services rule — Output: Row 5/7-8. Input claimed.

5.8 Capital goods (Sec. 78-78e)

• Capital goods rule — Movable > CZK 80,000 with life > 1 year: 5-year adjustment. Immovable: 10-year. (Sec. 78-78e)

5.9 Blocked input

• Passenger vehicles — Deductible if for business (no hard block like Malta)
• Entertainment — Deductible if business purpose (unlike Malta hard block)
• Personal use — Blocked
• Representation gifts > CZK 500 without advertising — Blocked

5.10 Control statement (Kontrolni hlaseni)

• Control statement requirement — Mandatory alongside the return. Lists individual transactions. Must be filed even if nil. Penalty for late filing: CZK 10,000-500,000.

Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel and vehicle costs

• Default and question — Default: 0%. Question: "Vehicle type? Business use?"

6.2 Restaurants

• Default and question — Default: block. Question: "Business purpose? (Deductible in CZ if documented.)"

6.3 SaaS billing entity

• Default and question — Default: non-EU RC. Question: "Check invoice entity."

6.4 Owner transfers

• Default and question — Default: exclude. Question: "Sale, own money, or loan?"

6.5 Large purchases

• Default and question — Default: if > CZK 80,000, capital goods. Question: "Confirm total."

6.6 Mixed-use phone/internet

• Default and question — Default: 0%. Question: "Business or mixed?"

6.7 Cash withdrawals

• Default and question — Default: exclude. Question: "Purpose?"

Section 7 — Excel working paper template

Per vat-workflow-base Section 3. Column H accepts CZ DPH row codes. Bottom-line: Row 62 (payable) or Row 63 (excess credit).

Section 8 — Czech bank statement reading guide

CSOB and KB use semicolons, DD.MM.YYYY. Fio exports CSV with CZK amounts.

najem (rent), mzda/plat (salary), urok (interest), prevod (transfer).

CZK. Convert foreign amounts at CNB (Czech National Bank) rate.

CZ = Czech Republic.

Section 9 — Onboarding fallback

9.1 Entity type

• Inference and fallback — Inference: s.r.o. = company; OSVC = sole trader. Fallback: "OSVC or s.r.o.?"

9.2 DPH registration

• Fallback — Fallback: "Are you platce DPH?"

9.3 DIC

• Fallback — Fallback: "DIC? (CZ + 8-10 digits)"

9.4 Filing period

• Fallback — Fallback: "Monthly or quarterly? Which period?"

9.5 Control statement

• Fallback — Fallback: "Do you file Kontrolni hlaseni?"

9.6 Exempt supplies

• Fallback — Fallback: "Any exempt supplies?"

9.7 Credit brought forward

• Fallback — Fallback: "Nadmerny odpocet from prior period?"

Section 10 — Reference material

Sources

• Sources list — 1. VAT Act No. 235/2004 Coll. (as amended by 349/2023 Coll.) 2. Control Statement Regulation 3. EU VAT Directive 2006/112/EC — via companion skill 4. VIES — https://ec.europa.eu/taxation_customs/vies/ (VAT Act No. 235/2004 Coll. (as amended by 349/2023 Coll.))

Change log

• v2.0 (April 2026): Full rewrite. Czech banks (CSOB, Komercni banka, Fio).
• v1.0 (April 2026): Initial skill.

End of Czech Republic VAT Return Skill v2.0

This skill is incomplete without BOTH companion files: vat-workflow-base v0.1+ AND eu-vat-directive v0.1+.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com.