VAT refund is paid by Czech Tax administration based on the submitted VAT report or VAT return claim.

VAT refund for registered VAT payers

Company submits monthly or quarterly VAT returns in the Czech Republic at the latest by the 25th of the following month. Also quarterly submissions are allowed, but company must submit monthly VAT reports after VAT registration. VAT refund is done based on the submitted report.

If a company expects only VAT refund, it is beneficial to keep on submitting monthly VAT returns.

Company who must pay VAT benefits from quarterly VAT return submission because payments are not made monthly in this case.

A zero VAT return must not be submitted for companies which do not have a seat in Czech.

There are 3 VAT reports to be submitted in Czech. Sometimes they must not be all submitted, it depends on the business case, sales, purchases, moving of goods around Europe.

  • VAT return
  • EC sales listings
  • VAT control statement

Together with the submission of VAT returns, there is also the obligation to submit details of EU sales listings and also the VAT control statement. These must be submitted monthly even though VAT return is being submitted on quarterly basis.

All the documents mentioned can be filled in on the portal of the Czech Tax Administration. All the documents must be submitted electronically solely via the portal.

Additional VAT reports should be submitted if there are additional taxable supplies to be declared.  VAT control statement is a verification tool of the tax administration, therefore It is important to  correctly report sales and purchases and declare them in the VAT control statement.

We will report your business VAT transactions and also provide you with payment details. Do not hesitate and contact us.