Czech Republic extends deadlines to data box users

Czech Republic extends the deadline to reply

Czech Republic extends the deadline to reply to their requirements concerning VAT control statements, in case of incompleteness or inaccuracies. Before January 2023, the taxpayer had to reply within 5 working days counted since the tax authorities’ requirement was issued. If the taxpayer does not meet this deadline, the authorities will apply a penalty of CZK 30,000.

The change on the deadline to submit a new VAT control statement in Czech Republic is effective from January 2023. The extended deadline applies as follows:

• The deadline is extended to 17 calendar days, instead of five.
• To calculate this period, instead of considering the delivery date, you must consider the receipt date in your data box.

However, it is important to remark that the extended deadline only applies for notifications sent via data box. The measure aims to promote the use of data box among the taxpayers.

Other changes for VAT taxpayers in Czech Republic

There are other recent updates for VAT taxpayers in Czech Republic, which are in connection with the amendment to the VAT Act. We highlight the following two:

• VAT registrations of Czech established taxpayers: the thresholds for mandatory VAT registration in case of making taxable transactions was increased from CZK 1 million to CZK 2 million.
• Electronic records of sales obligation is canceled since 1 January 2023. See here the official notice. The Electronic records of sales, also known as EET, was an obligation that only applied to taxpayers receiving cash payments in Czech Republic. This is different from the VAT control statement, which is still required from VAT registered taxpayers.