VAT Control Statement
Adding information in company settings
For the Czech VAT control statement, it is now possible to enter the data mailbox identifier in the company settings on the Company tab. Other company details required for correctly completing the control statement are the same as those used for other reports submitted to the tax office. These include in particular the basic identification details of the organization, the selection of the tax office and local branch (including the requirement that these entities have a print code filled in under the company address on the Details tab — this is automatically populated for all institutions created when the company was first set up), as well as the identification of the signing person.
For Slovak companies registered for VAT in the Czech Republic, we recommend filling in the VAT Number, Regional Tax Office, and Local Branch fields in the Company Settings for Country section of the Countries codebook, under the Czech Republic record, so that the values applicable to the Czech Republic are used in the control statement.
Control Statement Line Definitions
In the Tools – Codebooks module, you will find the VAT Control Statement Lines codebook. It contains the control statement lines as defined by law:
Line A.1.
Taxable supplies made under the reverse charge mechanism, for which the recipient of the supply is obliged to declare VAT pursuant to § 92a.
Line A.2.
A.2. Taxable supplies received for which the recipient is obliged to declare VAT pursuant to § 108 para. 1 let. b), c) and d) (§ 24, § 25) (in the case of supplies pursuant to § 108 para. 1 let. d), these are supplies received from 29 July 2016).
Line A.3.
Supplies made under the special scheme for investment gold pursuant to § 101c para. 1 let. c) point 2.
Line A.5.
Other taxable supplies made and payments received with the obligation to declare VAT pursuant to § 108 para. 1 let. a) with a value up to CZK 10,000 including VAT, or supplies for which no obligation to issue a tax document arose.
Line B.1.
Taxable supplies received under the reverse charge mechanism, for which the recipient of the supply is obliged to declare VAT pursuant to § 92a.
Line B.2.
Taxable supplies received and payments made for which the recipient claims the right to deduct VAT pursuant to § 73 para. 1 let. a) with a value above CZK 10,000 including VAT.
Line B.3.
Taxable supplies received up to CZK 10,000 including VAT.
In addition to the lines listed above, the codebook in the application is extended with further specific lines falling under sections A.4. and B.2.. Their use ensures the correct completion of data relating to § 44, § 89, § 90 of the VAT Act and the proportional right to deduct VAT:
Line A.4.0
Taxable supplies made and payments received with the obligation to declare VAT pursuant to § 108 para. 1 let. a) with a value above CZK 10,000 including VAT.
Line A.4.-0-44
Taxable supplies made and payments received with the obligation to declare VAT pursuant to § 108 para. 1 let. a) with a value above CZK 10,000 including VAT, corrections pursuant to § 44 of the VAT Act.
Line A.4.-1
Taxable supplies made and payments received with the obligation to declare VAT pursuant to § 108 para. 1 let. a) with a value above CZK 10,000 including VAT, pursuant to § 89 of the VAT Act.
Line A.4.-1-44
Taxable supplies made and payments received with the obligation to declare VAT pursuant to § 108 para. 1 let. a) with a value above CZK 10,000 including VAT, pursuant to § 89 of the VAT Act, corrections pursuant to § 44 of the VAT Act.
Line A.4.-2
Taxable supplies made and payments received with the obligation to declare VAT pursuant to § 108 para. 1 let. a) with a value above CZK 10,000 including VAT, pursuant to § 90 of the VAT Act.
Line A.4.-2-44
Taxable supplies made and payments received with the obligation to declare VAT pursuant to § 108 para. 1 let. a) with a value above CZK 10,000 including VAT, pursuant to § 90 of the VAT Act, corrections pursuant to § 44 of the VAT Act.
Line B.2-44
Taxable supplies received and payments made for which the recipient claims the right to deduct VAT pursuant to § 73 para. 1 let. a) with a value above CZK 10,000 including VAT, corrections pursuant to § 44 of the VAT Act.
Line B.2.-POM
Taxable supplies received and payments made for which the recipient claims the right to deduct VAT pursuant to § 73 para. 1 let. a) with a value above CZK 10,000 including VAT, proportional ratio applied. Enter only the proportional portion with VAT and the remainder with a 0% VAT rate.
Line B.2.-POM-44
Taxable supplies received and payments made for which the recipient claims the right to deduct VAT pursuant to § 73 para. 1 let. a) with a value above CZK 10,000 including VAT, proportional ratio applied, corrections pursuant to § 44 of the VAT Act. Enter only the proportional portion with VAT and the remainder with a 0% VAT rate.
Two additional specific lines ensure the automatic selection of the appropriate control statement line based on the document amount:
Line A.4-5.AUTO
Taxable supplies made in group A.4. (above CZK 10,000) or A.5. (up to CZK 10,000 inclusive). When generating the control statement, the application automatically selects group "A.4.-0" or "A.5." based on the document amount and the Czech VAT number on the document. For special cases, the group can be set manually.
Line B.2-3.AUTO
Taxable supplies received in group B.2. (above CZK 10,000) or B.3. (up to CZK 10,000 inclusive). When generating the control statement, the application automatically selects group "B.2." or "B.3." based solely on the document amount. For special cases, the group can be set manually.
The last specific line 0.0. can be used in the application to mark documents (or document line items) that do not fall within the VAT control statement. Documents marked with this line will not be included in the check for documents that have no control statement line filled in.
Creating Documents
Control statement lines can be entered primarily in three places:
document type on the Accounting tab (the entered line will be carried over to the header of the actual document, where it can be changed),
document header on the Accounting and VAT Line tab (the entered line will be carried over to the document line items, where it can be changed),
document line item on the Accounting/Details tab.
The line item level of the document is the determining factor for inclusion in the relevant section of the Control Statement.
ABRA Flexi does not currently pre-fill the control statement line; the selection and entry of the control statement line is entirely the responsibility of the user. The exception is when the Control Statement Line field on a document or document line item is empty and the VAT Lines field has a line with no VAT impact selected (i.e. 000P or 000U) — in that case, the control statement line with no VAT impact will be set automatically (i.e. line 0.0.).
The available control statement lines are displayed including the relevant country code, e.g. (CZ) A.1.: Taxable supplies made … (for easier navigation when registered for VAT in multiple countries with a similar control statement).
Documents linked to the control statement are contained in the following modules:
The document number carried over into the control statement is sourced as follows in each module:
internal number – Issued Invoices, Point of Sale, Other Receivables,
incoming number – Received Invoices, Issued Invoices, Internal Documents, Cash Register, Bank, Other Payables, Other Receivables
document number – Internal Documents, Cash Register, Bank, Mutual Offsets.
The Date of Taxable Supply (DUZP), Date of VAT Declaration Obligation (DPPD), and Date of Exempt Supply (DUP) are taken from the Date of Taxable Supply field entered on the document.
For received invoices, the date used to determine in which period the document will be recorded (both for VAT return purposes and for the control statement) is the Apply Tax. Supply date entered in the document header.
In the case of an advance deduction without a link to a tax document for a received/made payment, the control statement line for the deducted item will be set to line 0.0. (a line with no impact on the control statement).
Note for companies registered for VAT in multiple countries: When creating documents with a VAT country other than the Czech Republic or Slovakia, the control statement lines offered will correspond to the country of legislation of the accounting company. When importing such documents into the application, validations will only expect VAT control statement lines and VAT return lines that correspond to the country of legislation.
Generating the Control Statement in XML Format
In the menu under Accounting – Accounting Outputs – VAT Control Statement, a wizard is available where you enter the information required to correctly complete the control statement.
If you are registered for VAT in both the Czech Republic and Slovakia, you will first select the country for which you want to generate the control statement.
In the next step, you select the year and the relevant period for the control statement (month or quarter).
In the following step, you select the type of control statement. If you are submitting the statement in response to a request from the tax office, you must enter the reference number in the format specified in the request.
If there are documents with no control statement line filled in, a dialog will appear asking: "There are documents that have no control statement line filled in. Would you like to view them?" Select "Yes" or "No".
If you select "Yes", a list of documents with no control statement line filled in is generated. The documents can be opened, reviewed, and corrected if necessary.
If you select "No", the control statement generation process continues.
If there are documents with line items that are set to copy the control statement line from the document header, but have a different line set than the one in the document header, a dialog will appear asking whether you want to view such documents. Select "Yes" or "No".
If you select "Yes", a list of the line items of the affected documents is generated. The documents can be opened, reviewed, and corrected if necessary.
If you select "No", the generation process continues.
Finally, a list of documents with a filled-in control statement line is generated (each document is listed for each VAT rate). The document list includes a Control St. Line column showing the line value entered on the document, as well as a Control St. Line (Result) column showing the value after evaluation of the specific lines A.4-5.AUTO and B.2-3.AUTO. From this list, the "VAT Control Statement XML" report is generated and made available for saving in XML format.
We recommend uploading the generated statement to the tax portal of the Financial Administration and verifying the accuracy of the data on the portal. The generated statement can be submitted as an attachment to a message sent via the data mailbox.