# Czech Republic: VAT (pointer)

> **Source-cited draft.** Built by Michael Cutajar and the OpenAccountants team. No accountant has reviewed this skill yet.

This file used to be a second copy of the Czech VAT return skill, with 2025 figures. There is now one Czech VAT skill for 2026: **[czech-republic-vat-return](czech-republic-vat-return.md)**. Use it for registration, rates, the return, the control statement, reverse charge, unreliable payers and penalties.

The slug stays so that links from [cz-income-tax](cz-income-tax.md), [cz-cross-border](cz-cross-border.md) and [cz-transfer-pricing](cz-transfer-pricing.md) still work.

## Sources

| Source | URL | Read on |
|---|---|---|
| Act No. 235/2004 Coll., VAT Act, version in force 1 January to 31 December 2026 | https://e-sbirka.gov.cz/sb/2004/235/2026-01-01 | 2026-10-23 |

Not yet confirmed: see the list at the end of [czech-republic-vat-return](czech-republic-vat-return.md).

> Contributed by Ryan Duguid.