ESL Returns in the Czech Republic

Due Date and Frequency of ESL Returns in Czech Republic

The due date for submitting monthly or quarterly ESL returns is always the 25th day of the following month.

The applicable reporting period shall be monthly. Quarterly filings are allowed in particular cases.

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Nil and Corrective ESL Returns in Czech Republic

If there are no intra-Community transactions to be reported in a given period, a nil an ESL is not due in Czech Republic.

Corrective ESL returns shall be filed within 15 days from the date when the taxpayer who filed Recapitulative Statement finds out that he had stated incorrect data there.

The corrective ESL return is used to correct data stated by the taxpayer in previous filings (Recapitulative Statement or Corrective Recapitulative Statement) related to the calendar quarter concerned. Correction of data means adding new line (in the case that there was not such line in the previous filing), cancellation of the line from the previous filing (in the case that the line should not have been stated there), or the correction of information in the lines of the previous filing.

The correction of an ESL return is made:

• through adding new line filling in all the data stated in the section B.
• through cancellation of a line from the previous filing crossing it out in the column marked as “Cancellation of the line”. The Corrective Recapitulative Statement shall contain all the data of the original line in the cancelled line.
• through correction of data in the line of the previous filing cancelling the original line and adding a new line without mistake.

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Penalties for Late ESL Returns in Czech Republic

In case the company is requested to submit the ESL return and fails to do so, the tax authority may impose a penalty of CZK 500. Also, in serious cases of obstruction to compliance, the tax authority may impose a penalty up to CZK 500,000.

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