Do you sell via Amazon FBA, Bol, or your own webshop and store inventory in the Czech Republic? Then you’ll need to deal with Czech VAT filing in 2026. Czech rules are strict and deadlines differ from those in the Netherlands. This article outlines when you need to file, how often, which deadlines apply in 2026, and exactly what steps to take — so you know what’s expected and can avoid penalties.
When do you need to file VAT in the Czech Republic?
The trigger for a local Czech VAT filing is: you store inventory in the Czech Republic. This can happen because you store products yourself in your own fulfilment location or an Amazon warehouse, or because you use Amazon FBA, whereby Amazon can store your products in Czech warehouses and ship from there.
Do you sell remotely from the Netherlands to Czech consumers? Then the EU threshold of 10,000 euros applies. If you exceed this threshold, you charge Czech VAT. You can declare these sales via the One Stop Shop (OSS) in the Netherlands, but you may also choose to register locally in the Czech Republic and file there. However, once you have inventory in the Czech Republic, local Czech registration and filing is always mandatory, regardless of whether you also use OSS.
What types of VAT returns exist in the Czech Republic?
In the Czech Republic, VAT reporting does not consist of one, but three separate filings. If you are locally registered, you will almost always encounter all three:
1. The VAT return (Priznani k DPH)
This is the regular VAT return in which you report your output VAT (due) and input VAT (deductible), plus your domestic and cross-border transactions. Based on this, you either pay VAT or receive a refund.
2. The control statement (Kontrolni hlaseni)
This is a mandatory, detailed transaction breakdown unique to the Czech Republic. You report your taxable transactions at invoice level, allowing the tax authority to match data between supplier and buyer. Legal entities (such as a limited company) always submit this monthly, regardless of the VAT return frequency. Sole traders follow their own VAT period. No nil return needs to be submitted if there were no relevant transactions.
3. The EC Sales List (Souhrnne hlaseni)
You submit this recapitulative statement when you supply goods or services to VAT-registered customers in other EU countries. You submit it monthly, no later than the 25th of the month following the relevant transactions. If there are no qualifying transactions, nothing needs to be submitted.
Overview: which filing, how often and which form?
| Filing | How often? | Deadline | Form |
|---|---|---|---|
| VAT return | Monthly (default) or quarterly (turnover below CZK 15 million) | 25th of the following month/quarter | Priznani k DPH |
| Control statement | Legal entities always monthly; sole traders follow their VAT period | 25th of the following month/period | Kontrolni hlaseni |
| EC Sales List | Monthly (when intra-community supplies exist) | 25th of the following month | Souhrnne hlaseni |
How often do you need to file?
The default frequency for VAT returns in the Czech Republic is monthly. Newly registered VAT payers are in principle always on a monthly filing cycle.
Under certain conditions you can switch to quarterly filing. The main condition is that your annual turnover in the previous calendar year does not exceed a certain amount. This threshold was increased from CZK 10 million to CZK 15 million as of 2025 — one of the key points that also applies in 2026 and gives smaller businesses some administrative breathing room. You must also have been registered for a certain period and declare your choice for quarterly frequency via the correct period code in your VAT return.
Please note: even if you are on quarterly VAT returns, legal entities must continue to submit the control statement (Kontrolni hlaseni) monthly. The frequency of the VAT return and the control statement do not always align.
The 2026 deadlines at a glance
The Czech Republic has one clear, uniform deadline: the 25th day of the month following the reporting period. This applies to both submitting the return and paying the VAT due. If the 25th falls on a weekend or public holiday, the deadline shifts to the next working day.
Specifically for 2026 (monthly filers):
- Return for January 2026: no later than 25 February 2026
- Return for February 2026: no later than 25 March 2026
- Return for March 2026: no later than 27 April 2026 (25 April is a Saturday)
- Return for April 2026: no later than 25 May 2026
For quarterly filers the same 25th rule applies after the end of the quarter:
- Q1 2026 (Jan-Mar): no later than 27 April 2026
- Q2 2026 (Apr-Jun): no later than 27 July 2026 (25 July is a Saturday)
- Q3 2026 (Jul-Sep): no later than 26 October 2026 (25 October is a Sunday)
- Q4 2026 (Oct-Dec): no later than 25 January 2027
Important: the payment must actually be credited to the Czech tax authority’s account by the deadline. Allow for processing time on international transfers.
What happens if you are late?
The Czech Tax Administration (Financni sprava) applies substantial penalties. The main ones in brief:
- Late VAT return: if your return is submitted more than 5 working days late, the penalty is 0.05% of the assessed tax per day of delay, up to a maximum of 5% of the tax and an absolute maximum of CZK 300,000.
- Late payment: statutory interest is charged on VAT paid late.
- Control statement (Kontrolni hlaseni): late or non-submission quickly incurs a penalty starting from CZK 1,000, rising to significantly higher amounts if you ignore a reminder. In serious cases penalties can reach CZK 500,000.
- Incorrect returns: a tax surcharge can be accompanied by a penalty of up to 20% of the additional tax assessed.
In short: the control statement in particular requires close attention, as deadlines are tight and penalties accumulate quickly even for small delays.
Step-by-step guide: how to file your Czech VAT return
- Apply for a Czech VAT number. As soon as you have inventory in the Czech Republic, register with the Financni sprava. As a foreign entrepreneur there is no threshold: register before your first taxable transaction.
- Arrange access to the portal. Filing is entirely digital via the MOJE dane portal (the tax portal). For electronic submission you will almost always need a datova schranka (data box).
- Gather your data. Map out your sales, purchases, input and output VAT, and your intra-community transactions per period.
- Complete the three filings. Submit the VAT return (Priznani k DPH), the control statement (Kontrolni hlaseni), and, where applicable, the EC Sales List (Souhrnne hlaseni).
- Pay on time. Ensure that the VAT due is credited to the tax authority’s account no later than the 25th.
- Retain your records. VAT documentation must be kept for 10 years in the Czech Republic.
OSS or local filing in the Czech Republic?
This distinction is crucial for e-commerce entrepreneurs:
- One Stop Shop (OSS): do you sell remotely from the Netherlands to Czech consumers and have no inventory in the Czech Republic? Then above the EU threshold of 10,000 euros you charge Czech VAT, but you declare everything centrally via the OSS return in the Netherlands. In that case you do not need a local Czech VAT number.
- Local filing: as soon as you have inventory in the Czech Republic (FBA, warehouse) or carry out local transactions, you cannot avoid a local VAT number and the local filings. OSS does not cover this part.
In practice, many Amazon FBA sellers need both: OSS for their distance sales and local registrations in the countries where their inventory is stored.
Not sure whether you need to register locally in the Czech Republic, or just want to make sure your returns are correct? Our VAT specialist Joke is happy to help and will ensure your VAT obligations in the Czech Republic are fully in order.
