To ensure checks of eligibility of exercised right to exemption from VAT upon supply of goods into another member state, the VAT-payers are obliged to submit the tax return together with so-called “recapitulative statement” (§102 of the VAT Act) to the tax administrator with local jurisdiction.
To the recapitulative statement a tax-payer gives summary information about the goods that were supplied by the payer into another member state and since 1. 1. 2010 also provision of services according to the section 9 paragraph 1 of the Act no.: 235/2004 Coll., on VAT as amended, to taxable person registered for VAT in another member state if VAT from this service must be declared and paid by an acquirer, exempt from VAT during the previous months / quarter. In individual lines of the recapitulative statement the payer declares the following information concerning every acquirer:
- code of the country where the acquirer is registered,
- VAT ID of the acquirer,
- total value of goods and relevant services supplied to the acquirer in a respective month / quarter.
Submission of Recapitulative Statement:
For submission of recapitulative statement for period since 1. 1. 2010 is necessary only electronic form:
- via application: Electronic submission of documents (e-Tax) on web-portal of the Czech Tax Administration with/or without electronic signature according to Act no.: 227/2000 Coll., on electronic signature as amended. For list of providers of electronic signature in CZ is responsible Ministry of Interior (www.mvcr.cz ). More about acceptable electronic signature you can find also – here . If submission of recapitulative statement is without el. signature – Tax Payer must deliver so-called “E-tiskopis” signed in paper form to the relevant CZ Tax Office. “E-tiskopis” (PDF form) is available in application immediately after el. submission without el. signature. Delivery of E-tiskopis to local Tax Office must be done within the legal term for submission of recapitulative statement (till 25th day of a respective month).
- via Data box (or so-called eBoxes) – responsible for this agenda is Ministry of Interior. Submission of recapitulative statement via Data boxes is possible without electronic signature, but it must be in .xml format (attachment) determined by application mentioned in the point a).
More information concerning the changes in submission of recapitulative statement since 1. 1. 2010