Guided VAT engagement for Czech platci DPH (s.r.o. and OSVČ). Produces a completed Přiznání k DPH (VAT return), mandatory Kontrolní hlášení (Control Statement), and a line-by-line working paper covering domestic supplies, EU reverse charge (Rows 3–5), and intra-EU zero-rated sales, ready for submission via Moje daně.
Confirm the client is a full platce DPH (not merely an identifikovaná osoba registered only for EU acquisitions). Collect the DIČ (CZ + 8–10 digits), entity type (s.r.o. or OSVČ), filing frequency (monthly mandatory if turnover > CZK 15M; quarterly if ≤ CZK 15M for 2 consecutive years), and the period being filed. Flag any partial-exemption supplies that would require a koeficient calculation under §76.
Gather sales invoices, purchase invoices, and bank statements (ČSOB, Komerční banka, Fio banka, Česká spořitelna, Raiffeisenbank CZ). Parse each transaction: classify exempt items (bank fees, insurance, ČSSZ/OSSZ payments, wages) for exclusion, identify domestic 21%/12% supplies, and flag reverse-charge items (EU services Row 4; EU goods Row 3; non-EU services Row 5). Confirm the CNB exchange rate for any foreign-currency amounts.
Populate the Excel working paper using the classified transaction register. Compute output DPH (Rows 1–8), input DPH (Rows 40–43), and net position: Row 62 (daň na úhradu — tax payable) or Row 63 (nadměrný odpočet — excess credit). Apply the correct rates: 21% standard (§47(1)(a)), 12% reduced (food, water, accommodation, transport, books, medicines), 0% for exports (Row 21) and intra-EU goods (Row 20). Self-assess reverse-charge DPH for EU/non-EU services and goods, simultaneously claiming the matching input credit where the business use is confirmed.
Prepare the mandatory Kontrolní hlášení (Control Statement) which must be filed alongside every DPH return — even a nil return. Section A covers output transactions above CZK 10,000 per invoice and all reverse-charge outputs. Section B covers input transactions above the same threshold. Section C is a summary reconciliation. Penalties for late or incorrect filing range from CZK 10,000 to CZK 500,000.
Perform a final cross-check between the Přiznání k DPH and the Kontrolní hlášení, then submit both via the Moje daně portal (mojedane.cz) by the 25th of the month following the period end (monthly filers) or the 25th of the month following the quarter end (quarterly filers). If Row 62 shows tax payable, initiate the CZK bank transfer to the Finanční správa using the correct variable symbol. If Row 63 shows a nadměrný odpočet, note the 30-day refund window from the due date.
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