VAT Recapitulative Statement
The recapitulative statement is another VAT output; the output files can be converted to electronic format.
You can find the recapitulative statement in the list of accounting outputs in the "Accounting" module.
Excerpt from Act No. 235/2004 Coll., on Value Added Tax
Excerpt from Act No. 235/2004 Coll., on Value Added Tax, specifically § 102 Recapitulative Statement:
(1) A VAT payer is obliged to submit a recapitulative statement if they have carried out
a) a supply of goods to another member state to a person registered for tax in another member state,
b) a transfer of business assets to another member state,
c) a supply of goods to a purchaser under the simplified procedure for the supply of goods within the territory of the European Community in the form of triangular trade, where the payer is the intermediary in that transaction, or
d) a provision of services with the place of supply in another member state pursuant to § 9(1), with the exception of the provision of a service that is exempt from tax in another member state, to a person registered for tax in another member state, where the recipient of the service is obliged to declare the tax.
(2) An identified person is obliged to submit a recapitulative statement if they have provided a service with the place of supply in another member state pursuant to § 9(1), with the exception of the provision of a service that is exempt from tax in another member state, to a person registered for tax in another member state, where the recipient of the service is obliged to declare the tax, within 25 days after the end of the calendar month in which the supply was made.
(3) The recapitulative statement may only be submitted electronically to the electronic filing address published by the tax administrator.
If the recapitulative statement is submitted via a data message that is not signed with a recognized electronic signature or is not sent via a data mailbox, it must be confirmed under the conditions set out in the Tax Code within the deadline for submitting the recapitulative statement. Data on the value of goods supplied or services provided are stated in Czech currency.
Creating the VAT Recapitulative Statement
After clicking "VAT Recapitulative Statement", a wizard will open on the screen where you can select the parameters for generating the statement.
VAT Country
Use the drop-down list to select the country for which you want to generate the recapitulative statement.
Declaration Year
Use the drop-down list to select the year.
Quarterly Recapitulative Statement Submission
After checking this option, select the quarter.
Monthly Recapitulative Statement Submission
After checking this option, select the month.
Once you have filled in the required details, complete the wizard by clicking the "Finish" button.
Output
Country Code
VAT Number
Supply Code
Number of Supplies
Base Amount [CZK]
Electronic Filing Format
Using the "Recapitulative Statement VEIS" button located in the top toolbar of the table, you can generate an XML file to be submitted via the electronic filing system. After uploading through the electronic filing system, you can perform a check and correct any erroneous data if necessary.