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Commentary

VAT control statements (VAT ledger)

10 Czech Republic
10 Czech Republic | Commentary

VAT control statements (VAT ledger)

10 Czech Republic | Commentary

VAT control statements (VAT ledger)

All Czech Republic VAT registered businesses making taxable supplies, receiving domestic taxable supplies or making transactions with investment gold must file a VAT control statement.

A VAT control statement is a report in which a VAT payer reports all input VAT supplies as well as all taxable supplies made.

The filing period is monthly except for individual taxpayers who are allowed to file quarterly VAT return filings, as they may also file quarterly control statements.

The filing deadline for the VAT control statements is the 25th day of the following month. All returns must be filed electronically.

The VAT

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