Czech Control Statements are supplementary filings to the regular monthly VAT return by the 25^th of the following month.  They were introduced on 1 January 2016 by the Czech tax authorities, Financni Sprava.

They require additional details on certain taxable invoices, and help the tax authorities monitor trade and prevent VAT fraud. Both resident and non-resident VAT registered businesses must file Control Statements.

• Domestic taxable supplies – sales invoices with CZ VAT included
• Domestic taxable purchases
• Transactions where the tax payer is required to declare VAT under the VAT Act

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