Expected changes on control report content requirements

Czech Republic Tax Authorities are planning to change data requirements in the Control report periodic VAT obligation.

29 September, 2017

Forecoming changes

The parliament approved an amendment to the VAT law which sets out the information that taxable persons must include in their control reports. This amendment states that in addition to the general data, the following information should be included:

  • Customers and supplier's identification data.
  • Additional taxable person's identification data, such his ID or his contact details.
  • Information about any deduction made to the input VAT.
  • Information that shows that the transactions and payments need to be included in the control report.

If the amendment is finally passed by the Parliament, these changes would enter into force as from 1 January 2018.

As previously reported, the "control report" requires taxable persons to report details of each transaction performed on a periodic basis, allowing Tax Authorities to check if the information provided reconciles with the amounts declared in the VAT returns for the relevant taxable periods by suppliers and customers of the reporting entity. General information in English about the Czech Control Report is available here.

Control report use as an increasing trend

These type of returns have become popular in Europe in the last few years. Countries like Spain, Italy, Hungary or Poland are already using this technology to cross-check transactions between taxpayers, hence increasing control and reducing tax fraud.

Usually, the problem for businesses is producing this information from their ERP system in a complete, accurate and system compliant process. Marosa has extensive experience adapting ERP systems to local tax requirements, please send us an email to appoint one of our technology VAT experts to your team.

Expected changes on control report content requirements


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