# VAT and taxes in plain words · DameDoklad docs

> VAT return, control statement and EC sales list, income tax and road tax. The output is an XML file for the EPO portal.

Source: https://damedoklad.cz/en/docs/guides/taxes/

# VAT and taxes in plain words

VAT return, control statement and EC sales list, income tax and road tax. The output is an XML file for the EPO portal.

**VAT and taxes** builds the figures for the Financial Administration from your documents. DameDoklad creates an **XML file that you upload to the Financial Administration’s [EPO](https://adisspr.mfcr.cz/adistc/adis/idpr_epo/epo2/uvod/vstup.faces) portal**. It does not file anything directly for you. Sending through a data box or EPO exists for the test environment only, see [Connections](/en/docs/guides/connections/).

The taxpayer is responsible for the filing. DameDoklad calculates from the documents you enter. Get advice from a tax advisor on complex cases.

Our tests validate every XML file against the official XSD, but none has been filed live yet, so EPO’s own business checks are untested. Upload the file to EPO, read its protocol and check the result before you file.

## VAT in brief

A **VAT payer** adds tax to their sales (**output VAT**) and deducts tax from their purchases (**input VAT**). They pay the difference to the state, or get it back as an excess deduction.

Rates since 1 January 2024 are **21%** and **12%**, and some supplies are exempt. The tax point date decides which rate applies. From 1 January 2027 non-alcoholic drinks served as part of a catering service are at 12% and alcohol at 21%, while a drink sold as goods does not change. DameDoklad has no catalogue of goods, so you choose the rate on the item and in the till: a company with a till gets a reminder in December and January.

## What you file

| Filing | What it is for |
| --- | --- |
| **VAT return** | A summary of tax for a month or quarter. |
| **Control statement** | Documents itemized so the Financial Administration can compare them with the other party. |
| **EC sales list** | Supplies of goods and services to payers in other EU states. |

## Before you download the file

1.  Check you have all documents for the period, including received invoices.
2.  Go through the warnings: missing VAT number, document without a date, unreliable payer. For a cash expense over 10 000 Kč, enter the number from the supplier’s document in the VAT register, or the control statement cannot be locked.
3.  Download the XML and upload it to the EPO portal, where the Financial Administration checks it again.

For periods from 1 January 2027 the Financial Administration had published no new forms by 31 October 2026. DameDoklad works out the VAT return, control statement, EC Sales List and OSS for those periods as an estimate, but will not lock them or issue XML until the new versions have been read. Periods of 2026 still go on the current form, also when filed in 2027.

## Schemes and special cases

-   **Reverse charge:** the customer declares the tax, not the supplier.
-   **Triangular trade:** if you are the middle party, choose the Triangular trade mode on the invoice. The document itself states that it is a triangular trade and that the customer accounts for the tax, as Section 29(2) of the VAT Act asks. The sale goes to row 31 and the summary statement with code 2, and a received invoice from the first seller in the same mode to row 30. No simplified tax document is made in this mode.
-   **A new means of transport to another EU state:** the New means of transport mode prints that it is a new means of transport and the reference to the exemption: Section 19a for a buyer with no VAT number, Section 64 for a buyer with a VAT number of another state. Write the data of Section 19(1), such as the day it was first put into service or the kilometres driven, into the line description: the app does not fill it in for you. With no VAT number it goes to row 23 and not to the summary statement, with one to row 20 and the summary statement with code 0. On a received invoice a purchase from a dealer with a VAT number goes to row 3, from a seller without one to row 9.
-   **Goods with installation, or through networks:** on a received invoice and an advance to a supplier, choose this mode when goods with installation, or gas, electricity, heat or cooling, come from a supplier not established in the Czech Republic, an EU one too (for installation only when it is not registered as a Czech payer). You declare the tax on rows 12 and 13 and deduct it on row 43, in part A.2 of the control statement. An advance is taxed on the day it is paid, as for services. An issued document cannot use this mode.
-   **OSS:** a simplification for selling to end customers in the EU. DameDoklad prepares the XML for all three schemes: the EU and non-EU schemes by the quarter, the import scheme by the month. The non-EU scheme is for companies with no seat or establishment in the EU, so a Czech company does not normally use it. The rate type comes from a rate table based on the European Commission’s database, verified on 3 November 2026 for supplies up to 31 December 2026; check the current rate with the state itself. In double-entry books OSS tax goes to its own analytic account 343200, not to 343, so the balance of 343 matches the Czech return and the OSS payment is not mixed up with Czech VAT.
-   **Coefficient:** a reduced deduction when you also have exempt supplies without a right to deduct. In double-entry books the difference from the year-end settlement (line 53) goes to account 538, among taxes and fees.
-   **Unreliable payer:** paying to an unpublished account or an unreliable payer can make you liable for the tax.
-   **A car and the 420,000 CZK limit:** Act 180/2026 ends the deduction limit from 1 January 2027. It stays only for a right that arose before that day on a car or improvement also put into a usable state before it, and later changes of the deduction start from that limited amount. A car put into use from 1 January 2027 has no limit, even on a document from 2024 to 2026. You enter the day of first use on the document, or the app takes it from the asset card. The VAT over the limit goes onto the car’s cost by the day the right to deduct arose, as in the return: the tax point of a domestic document, or for an acquisition from the EU the day the duty to declare the tax arose. The day it is booked, or paid in the cash book, changes nothing. A deduction already claimed at the limit before 2027 can rise only by an additional return for the original period by the end of January 2027. 31 January is a Sunday, and whether the deadline moves to Monday 1 February is not settled, so the calendar shows 31 January 2027: you can file electronically on a Sunday. On Monday 1 February the app still locks the return but warns that you may lose the increase, and from 2 February it refuses. A return locked in 2026 that you filed only in 2027, and recorded so when marking it filed, claimed nothing before 2027, so the increase is not refused. The calendar and the to-do list remind you. The app does not post the increase or change the asset’s cost.
-   **§ 77a:** the reduction when a car becomes a long-term asset goes on row 45 until the end of 2026. From 1 January 2027 it holds only for a car acquired earlier, and only for a right whose § 73(3) time limit has not run out. For a car acquired later the app refuses it.
-   **Unpaid invoices (§ 74b):** you lower the deduction in the period holding the last day of the sixth month after the due month, or the third for a supply from 1 January 2027. A quarterly payer has until the end of that quarter. The app lists them and with one click lowers the deduction for the right period, by rate, from the part past its deadline: a retention counts from its own due date. After you pay it offers the way back. In double-entry books it posts MD 378 / D 343, and an accountant should confirm that account.

## VAT turnover and status from a date

The **VAT turnover** tab in the **More** menu adds up the calendar year and watches the § 6 limits of the VAT Act: **2,000,000 CZK** makes you a payer from 1 January of the next year, **2,536,500 CZK** from the day after you exceed it. The application is due within 10 working days. To-dos warn you as the limit nears. Supplies with a place of supply abroad do not count. Add what documents cannot show, such as sales before DameDoklad, as an adjustment.

A company with no seat in Czechia ticks that it has none: the limits then do not apply, and it is a payer from its first taxable supply here (§ 6c). A non-payer who became an **identified person** enters the date: it declares tax on services from abroad with no deduction, and files a return but no control statement.

That is also where you change the **VAT status from a date**. Each document then follows the status on its own date, and returns are filed only for periods when you were a payer. Issued documents do not change: the app lists those on the wrong side of the date, along with purchases for the § 79 deduction, or assets and stock for the § 79a reduction. Both go on row 45.

## Locking a month once filed

A filed return has a **Lock the period** button. A document that would belong to the filed month is then refused. Correct it with an additional return.

Download the locked filing and the filing receipt and keep them outside DameDoklad too. The app holds the file encrypted under one key and should not be the only place you have a copy.

## VAT registrations in the EU

If you are also a payer in another EU state, enter your VAT number there under **Regimes**. The rates fill in from the European Commission’s table, which OSS reads too, and you can overwrite them: the state itself has the last word. A document under this mode then uses the buyer’s state’s rate, the registration’s VAT number and its currency. It works on till receipts, cash receipts and delivery notes too, and a delivery note passes it to the invoice. Only the base reaches the Czech return, on row 26.

## EU small business scheme

A company seated in Czechia can use the exemption in another state (§ 109bb) while its EU turnover stays within 100,000 EUR. Under **Regimes**, enter the number with `-EX` and the states, and documents can then carry the scheme. DameDoklad adds up turnover per state in euros at the ECB rate of 1 January, watches the limit, and prepares the quarterly notice (SMEHL1) and the notice of passing the limit (SMEOZ1). The notice is due even with nothing to report, by the end of the month after the quarter, through the Moje daně portal. Sector thresholds and what counts in a state’s turnover are that state’s law, so you enter those amounts by hand. For a payer the supply goes on row 50, which a tax adviser should confirm. There is no input deduction on it (§ 72(7)).

## VAT groups

A group member (§ 5a) enters the group’s VAT number, its role and the date from the tax office’s decision under **Regimes**. The turnover limit is then not read, and the period is a month. Documents between members have their own mode, stay outside VAT and are listed apart (§ 100(4)). The representative files the return and statements: a member downloads its part for the period, the representative takes it in, and the return and control statement count it.

## Margin schemes § 90 and § 89

Dealers in used goods, art and collectibles, and travel service providers turn the scheme on under **Regimes**. On a draft document, a till receipt or a cash receipt, choose the scheme and enter a purchase price per line. Record a purchase from a non-payer under **Regimes**, print its purchase document, then sell that line: the price fills itself in. The tax is on the margin, is not shown on the document, and the return reports it on rows 1 and 2, the rest of the price on row 26, and the control statement with the scheme’s code.

Goods up to 1,000 CZK a piece can have a margin for the whole tax period (§ 90(4)). For a travel service you state the share of services in third countries (§ 89(12)) and the margin coefficient of an advance (§ 89(4) to (7)). A travel advance gets a tax document that does not state the tax on the margin (§ 89(14)). Art and collectibles sold outside the scheme get their deduction only with that sale (§ 90(15) and (16)): hold it back and claim it under **Regimes**. The VAT refund on a vehicle for a person with a disability (§ 85) ended on 31 December 2024, so the sale document is only for a contribution decided before then. Have a tax adviser confirm the scheme.

## Income tax and road tax

Your books or tax records produce the worksheets and XML for the **income tax return** of individuals and companies. Individuals get Attachments 1 to 4, including cooperating persons and the list of certificates under § 38f(10). Companies get all of Attachment 1 of section II: tables A, B, C, E, F, G, H, I, J and K. The form has no table D. Those who need them can also fill in Attachment 2 for a basic investment fund for part of the period, Attachment 3 (excess borrowing costs, moving property abroad, controlled foreign companies), the separate attachment to row 5 of table H for an investment incentive, and the separate attachment to row 319. The return also carries the separate tax base (rows 331 to 335, § 20b) with its special attachment, and special attachments to other rows. Table C fills from allowances, receivable write-offs and reserves, and what you type takes precedence. A business corporation can ask through the return to have its financial statements handed to the collection of documents (§ 21b of the Accounting Act). The balance sheet and income statement go in the form’s rows, the notes and overviews as PDF. You set the scope and answer for it. The XML passes the Financial Administration’s schema, and a tax adviser should confirm the amounts a user types. A company’s return for all of 2026 is calculated but cannot be locked, because form version 37 is not out yet. **Road tax** comes from the [vehicle records](/en/docs/guides/travel/).

## Property tax

For each parcel and building you enter the details from the land register and the municipality’s decree. For a dwelling building or unit with business space the app works out the increase under § 11a. If you claim an exemption, pick the legal ground from the Financial Administration’s code list, and for a time-limited one its last year.