Records under § 92a
Quote from Act No. 235/2004 Coll., on Value Added Tax
Quote from Act No. 235/2004 Coll., on Value Added Tax, specifically § 92a Reverse Charge Mechanism:
(1) Under the reverse charge mechanism, the taxable person for whom a taxable supply with the place of supply in the domestic territory was made is required to declare the tax on the date the taxable supply is made.
(2) The taxable person for whom the taxable supply under the reverse charge mechanism is made is required to complete the amount of tax in the records kept for value added tax purposes. The taxable person for whom the supply is made is responsible for the correctness of the calculated tax.
(3) The reverse charge mechanism may not be applied, in cases where the taxable person who provided the taxable supply failed to fulfil their registration obligation within the prescribed period, until the date on which the decision registering them as a taxable person becomes final and legally effective.
(4) If an obligation to declare tax arose from a payment received before the taxable supply was made under the reverse charge mechanism, the reverse charge mechanism shall apply at the time the taxable supply is made to the tax calculated on the tax base determined pursuant to § 37a(1).
Until the end of 2016, § 92a contained paragraphs 3–6 with the following wording:
(3) A taxable person who made a taxable supply under the reverse charge mechanism is required to keep in the records for value added tax purposes, for each tax period, the tax identification number of the taxable person for whom the taxable supply was made, the date the taxable supply was made, the tax base, and the scope and subject of the supply.
(4) A taxable person for whom a taxable supply was made under the reverse charge mechanism is required to keep in the records for value added tax purposes, for each tax period, the tax identification number of the taxable person who made the taxable supply, the date the taxable supply was made, the tax base, and the scope and subject of the supply.
(5) A taxable person who made or for whom a taxable supply was made under the reverse charge mechanism is required to submit electronically to the tax authority, to the electronic address published by the tax authority, within the deadline for filing a tax return, an extract from the records kept for tax purposes containing the data referred to in paragraph 3 or 4, in the format and structure published by the tax authority.
(6) The reverse charge mechanism may not be applied, in cases where the taxable person who provided the taxable supply failed to fulfil their registration obligation within the prescribed period, until the date on which the decision registering them as a taxable person becomes final and legally effective.
Generating the § 92a records extract
The extract from the records under § 92a can be found in the list of accounting outputs in the "Accounting" module. Clicking on "Records under § 92a" will open the "Extract from records kept for tax purposes under § 92a of the Value Added Tax Act" dialog.
Supplier
Select this option if you want an extract for cases where you provided the taxable supply.
Customer
Select this option if you want an extract for cases where a taxable supply was provided to you.
Monthly
Check this option if you want an extract for a specific month.
Month
Use the drop-down list to select the month and year.
Quarterly
Check this option if you want an extract for a specific quarter.
Quarter
Use the drop-down list to select the quarter and year.
For a custom period
Check this option if you want an extract for a different period.
From–To
Enter the period for which you want to generate the extract manually or by using the calendar button.
Note: The years available in the drop-down lists go up to and including 2015. From 2016 onwards, the tax authority obtains the required data from the VAT control statement.
Once you have filled in the required details, click the "Finish" button.
Output
Once the generation is complete, the extract from the records under § 92a will be displayed. Use the "Records extract under § 92a" button to download the extract from ABRA Flexi to your computer, from where you can upload it to the tax authority via the electronic filing portal.
ABRA Flexi does not support printing of documents that must be submitted exclusively in electronic form.