This guide describes how to issue and record a received invoice under the reverse charge regime (RCR) in the web interface: which posting rule to use, how to fill in the VAT rows and the VAT control statement, and where to enter the VAT reverse charge code.

You can find issued invoices in the module menu, or look them up using search in the top bar.

The list of already issued invoices opens. To create a new issued invoice, click the New button, or you can create a copy of an invoice that has already been recorded.

Step 1: On the invoice, select the invoice type and enter the other required information. In the Posting rule field, select the posting rule Sales of goods/services with reverse charge, which carries the VAT supply code "Reverse charge". If you don't have such a posting rule yet, you need to create it.

Step 2: On the Accounting tab, the posting rule automatically fills in the VAT rows field with the value 25. In the VAT control statement row field, select A.1. If you have a dedicated invoice type for RCR invoices, you can preset the control statement row directly on the document type. The field will then be filled in automatically.

Step 3: Go to the invoice items, for which a VAT rate of 0% is set automatically. Use the New button below the items to add a row, and click the pencil icon at the end of the row to open the item detail. Here you must fill in the VAT reverse charge code. If you use items from the price list, you can add the code directly in the price list.

The VAT reverse charge code field is not displayed in the item form in the default layout. To display it, use the gear icon in the header of the item detail (form settings): find the field, click the eye icon, and confirm with Apply.

For some codes, the threshold for reporting the reverse charge is an amount of CZK 100,000. The program automatically detects whether the total value of the document is less than CZK 100,000, changes the value of the VAT rows field to 01-02 Supply of goods or services with the place of supply in the Czech Republic, and the item is posted with VAT.

The text Tax to be paid by the customer. is printed automatically on the print output.

You can find received invoices in the module menu, just like issued ones, or look them up using search. To create a new received invoice, click the New button, or create a copy of an invoice that has already been recorded.

Step 1: On the invoice, select the invoice type and enter the other required information. In the Posting rule field, select the posting rule Purchase of goods/services with reverse charge, which carries the VAT supply code "Reverse charge". If you don't have such a posting rule (it may not be included in the default posting rules for received invoices), create it.

Step 2: On the Accounting tab, the VAT rows field is filled in automatically with the value 10-11, 43-44. In the VAT control statement row field, select B.1. For automatic completion, you can create a received invoice type in which the control statement row for RCR is preset.

Step 3: Enter the amount via the items under the appropriate VAT rate so that the VAT is calculated on the invoice. Use the New button to add a row, and click the pencil icon at the end of the row to open the item detail. Here you must fill in the VAT reverse charge code (you display the field the same way as for an issued invoice). If you use items from the price list, you can add the code directly in the price list.

Step 4: The Price summary tab shows the tax base and VAT, but the total amount to be paid excludes VAT.

You can find the input VAT deduction claim in the VAT source documents; open the form using search.