Czech Republic Publishes Guidance on Changes to Filing Instructions for the VAT Control Statement

Kaitlyn Smethurst
July 26, 2017

The Financial Administration of the Czech Republic recently published amended filing instructions for the “Kontrolní hlášení”, or the “Check Report” form, which is a required filing for all taxable persons under the Czech VAT Act. Among the changes to the instructions is, first, a new requirement for contract companies (partnership-structured entities) to now file by individual partner instead of as a company group, and second, the assignment by the Financial Administration of numerical codes under which supplies are reported on the Check Report. 

For people working as a part of a partnership or contract company, the partners will now be required to file a control statement individually, rather than as a tax group under the company’s name. This change will be on a phased implementation schedule, with all partnership companies that are already engaged in contracted business activities to be compliant with the new system by January 1, 2019. However, any new company contracts that are made by individuals would require immediate application of these new filing requirements. 

For the numerical code assignments for types of supplies, several new categories have been added to reflect the July 1, 2017 VAT Act Amendment changes. These additions can be seen on pages 10-11.

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Author

Kaitlyn Smethurst

Katie Smethurst is a Regulatory Counsel at Sovos. Within Sovos’ Regulatory Analysis function, Katie focuses on global sales tax and VAT issues, supporting both the tax determination and reporting engines. Katie received her B.A. in International Relations and Spanish from Roger Williams University and her J.D. from Suffolk University Law School. She is a member of the Massachusetts and New Hampshire Bars.
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