A practical guide to trade licences, self-employment and business in Czechia

DPH (VAT) for the self-employed (OSVČ)

DPH (VAT) return and VAT control statement 2026

Once you become a VAT payer, for each tax period you file a VAT return and, alongside it, a VAT control statement (kontrolní hlášení) — both exclusively electronically via the MOJE daně portal. The deadline is the same for both filings and for paying the tax: the 25th day after the end of the period.

deadline: 25th day after the period monthly period – default quarterly up to a turnover of 15 mil. Kč filing only electronically
DPH (VAT) for OSVČ 2026 Back to taxes for the self-employed

Who files the return and what the tax period is

The VAT return is filed by VAT payers — that is, self-employed people (OSVČ) registered under § 94 of the VAT Act (after exceeding the turnover threshold, or voluntarily). It is filed for every tax period, even when no tax liability or right to deduct arose in it — the so-called zero return is compulsory just like an ordinary one.

The default tax period is the calendar month. You can switch to a quarterly period if your turnover for the previous calendar year did not exceed 15 000 000 Kč (the limit applies from 1. 1. 2025, previously 10 000 000 Kč), you are a reliable VAT payer and you are not a member of a VAT group — the change must be notified to the tax administrator by the end of January of the calendar year for which the quarterly period is to apply. A newly registered VAT payer must use the monthly period compulsorily for the year of registration and the immediately following calendar year.

You file both the return and the VAT control statement by the 25th day after the end of the tax period — the tax itself is also due within the same deadline. Filing is possible only electronically: via the MOJE daně portal, a data box (datová schránka), or e-mail with a recognised electronic signature. A paper filing of the VAT return has no legal effect, as if you had not filed it at all.

Source: Act No. 235/2004 Coll., on Value Added Tax (§ 99, § 99a, § 101, § 101a) — verified 2026.

How to file the VAT return step by step

  1. Log in to the MOJE daně portal You log in via Citizen Identity (eIdentita), bank identity (BankID) or a data box (datová schránka) — just as for the income tax return.
  2. Fill in the VAT return form Enter the taxable supplies made (output) and the received supplies with a right to deduct for the given tax period (month or quarter).
  3. Fill in the VAT control statement at the same time The VAT control statement is a separate form linked to the data in the return. Self-employed people (OSVČ, natural persons) file it in the same period as the VAT return — that is, monthly or quarterly.
  4. Submit both filings electronically Submit directly from the MOJE daně portal, or alternatively via a data box or e-mail with a recognised electronic signature. Paper filing is not accepted.
  5. Pay the tax by the 25th day Pay the calculated tax into your personal tax account at your tax office within the same deadline as the filing — by bank transfer or QR payment. → detail

VAT control statement: what it contains and what fines apply

The VAT control statement is a record of individual taxable supplies, which allows the tax administrator to match your documents against those of your business partners and to detect tax evasion. In it you state identifying details of the documents — number, date, the DIČ (tax ID number) of the customer or supplier, the tax base and the rate — which is why it is important to have invoices with all the statutory particulars. For a period in which you have no supplies subject to reporting, the VAT control statement is not filed at all.

Failure to file, or late filing, carries graduated fines; for self-employed people (OSVČ, natural persons) these have been halved since 2023: 1 000 Kč for an additional filing without being called upon, 5 000 Kč for a filing within a substitute deadline after a call from the tax administrator, 15 000 Kč for failing to respond to a call to change, supplement or confirm the data, and 25 000 Kč if you do not file the statement at all, even after being called upon (for legal entities with a monthly period, the last three rates are double — 10 000, 30 000 and 50 000 Kč). You will find the exact wording of the sanctions in the VAT Act on the Tax Administration (Finanční správa) portal.

If in the given period you supply a service or goods to a VAT payer in another EU country, you additionally file a recapitulative statement — always electronically, generally for a calendar month, by the 25th day after its end. An exception applies only if you are a quarterly payer and provide exclusively cross-border services (no goods) — in that case you file the recapitulative statement quarterly together with the return; as soon as you supply goods to the EU, you switch to a monthly recapitulative statement.

Source: Act No. 235/2004 Coll., on Value Added Tax (§ 101c–101i, § 102) — verified 2026.

Frequently asked questions about the VAT return and VAT control statement

Do I have to file the VAT control statement even if I am a quarterly payer?
Yes. Natural persons file the VAT control statement in the same period as the VAT return — that is, quarterly if you have chosen a quarterly tax period. Legal entities, by contrast, always file it monthly regardless of their VAT tax period.
What if I have no sales or purchases in a given period?
You still have to file the VAT return — this is the so-called zero return, compulsory for every registered payer. The VAT control statement, by contrast, is filed only for a period in which supplies subject to reporting arose; otherwise it is not filed at all.
Can I file the VAT return by post or ordinary e-mail?
No. Both the VAT return and the VAT control statement are filed exclusively electronically — via the MOJE daně portal, a data box (datová schránka), or e-mail with a recognised electronic signature. A paper filing has no legal effect, as if you had not filed at all.
How do I choose a quarterly tax period instead of a monthly one?
You must meet the conditions (turnover up to 15 000 000 Kč for the previous year, reliable-payer status, not a member of a VAT group) and notify the change to the tax administrator by the end of January of the given year. A newly registered payer must use the monthly period for the first calendar year and the immediately following one. More in the overview of OSVČ deadlines.
Where do I find the form, and how do I log in to the MOJE daně portal for the first time?
You will find the portal at financnisprava.cz; log in with Citizen Identity, bank identity or a data box — just as for the income tax return. You fill in both the VAT form and the VAT control statement directly online, and the system pre-fills a number of the details.

Related topics

DPH (VAT) and the identified person

When you become a VAT payer, what an identified person is, and how reverse charge works for advertising from Google or Meta.

OSVČ deadlines 2026

All the tax and insurance deadlines in one place — from the income tax return to the income and expenses statements (přehledy) for ČSSZ and the health insurance company.