Updated by Kristýna Bělušová, PKF APOGEO Tax, s.r.o.
| How are VAT returns submitted to the tax authorities? | There are generally two methods of submitting a VAT return in the Czech Republic.
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Using data box
Every business seated in the Czech Republic is supposed to communicate with state institutions (including the tax office) via its own data box.
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Online filing via the tax office's online portal
VAT returns can also be filed via the Czech government's online tax portal at:
https://adisspr.mfcr.cz/pmd/home |
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| Can a business submit paper VAT returns? | No, paper VAT returns are not allowed in the Czech Republic. |
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| Can an agent submit a VAT return on behalf of the business? | Yes. Where a power of attorney has been granted, a business can be represented by a tax adviser. In this case the tax adviser can submit the VAT return (and other VAT reports) using their data box. |
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| How many boxes/data fields are there on the VAT return? | There are numerous boxes |
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Web page updated on 24 Aug 2024 13:39