Relevant-transaction review
Foreign services, commissions, credit notes, payments and selected EU services are allocated to the correct period.
IDENTIFIED-PERSON VAT FILING · CZECHIA
Every filing starts with the actual period.
Identified-person status alone does not create an automatic nil return every month. We review foreign invoices, platform commissions, payments and any EU services, determine the actual filing set and provide submission evidence.
- 01
Base deadline: the 25th after a relevant period
- 02
Weekend and holiday shifts verified for the actual date
- 03
A control statement is not a normal duty of an identified person as such
ONE PERIOD, ONE EVIDENCE PACK
Evidence first. Then form, deadline and payment.
For a received service from a supplier not established in Czechia, an identified person may need to declare Czech VAT. The invoice, contractual party, supply or payment date and amount are needed; a platform name alone is insufficient.
A recapitulative statement does not follow every received foreign service. It may arise for selected B2B services supplied to another EU state. An identified person as such normally does not file a control statement.
ONE FILING CYCLE
From monthly cut-off to confirmed submission.
The filing set follows actual transactions. We do not sell an automatic bundle of forms that may not apply.
VAT calculation and return
The relevant evidence is used to calculate the taxable amount and Czech VAT and prepare the electronic return.
Recapitulative statement only when required
For selected B2B services supplied to another EU state, we review VIES and the separate reporting duty.
Payment details and due-date check
We provide the amount, account and payment identification; the client makes the payment unless agreed otherwise in writing.
Submission confirmation
Filing evidence and a readable period status are retained and handed over.
Annual income-tax continuity
Monthly VAT filing does not replace the annual income-tax return or other sole-trader duties.
MONTHLY OUTPUT
The cycle ends with a clear status.
Period summary
Transactions included, items excluded and evidence still missing.
Prepared and submitted filing
VAT return and any additional form only where the period creates that duty.
Payment instruction
Amount, payment identification and verified deadline for that period.
Evidence and archive
Electronic submission evidence and an open-items list for the next cycle.
CURRENT PERIOD VS HISTORY
Recurring filing needs a clean starting point.
Normal recurring scope
- 01
registration and trigger date are confirmed
- 02
earlier relevant periods are filed or explicitly mapped
- 03
invoices and statements arrive before the agreed cut-off
- 04
contractual suppliers and currencies are readable
Historical review first
- 01
the IO start date is unknown
- 02
periods or payments are missing
- 03
a previous accountant gave no evidence
- 04
the tax office has issued a request or decision
MONTHLY PROCESS
Four repeatable steps.
- 01
Evidence before cut-off
Send foreign invoices, platform statements, credit notes, payments and EU-service information.
- 02
Period review
We check supplier, date, amount, currency, service and registration continuity.
- 03
Calculation and approval
You receive the summary, VAT amount and missing-item list before filing.
- 04
Filing and confirmation
After approval, the filing is sent within the mandate and evidence plus payment details are handed over.
PRICING
One clean filing from 690 CZK.
The price assumes a known registration and complete, readable evidence. More forms, currencies, suppliers or corrections can change scope.
On a smaller screen, scroll the table horizontally →
| Scope | Price | Typical fit |
|---|---|---|
| Identified person VAT filing | from 690 CZK / filing | Period check, VAT calculation, electronic filing and submission confirmation. |
| Late-period and history review | from 1,990 CZK | Initial review of registration, periods and available evidence; corrections are quoted after findings. |
| Annual self-employed tax return | from 2,990 CZK | A separate annual layer; monthly identified-person filings do not replace it. |
WHAT TO SEND
Evidence for each relevant period.
The cut-off is agreed before the first cycle. Do not send passwords or access credentials by email or form.
- 01
all foreign-service and platform-commission invoices
- 02
monthly platform statements, credit notes and deductions
- 03
payment date and amount where payment preceded the invoice
- 04
invoices for selected B2B services supplied to another EU state
- 05
registration change, authority letter or payment already made
Quick check
Not sure the identified-person regime applies to you?
Answer a few questions about platforms, ads and foreign services. In 2 minutes you will know whether IO registration or a monthly VAT filing may apply to you.
Take the 2-minute check
Free, no contact details required.
WRITTEN ENQUIRY
A contact detail and short summary are enough for the first exact step.
No introductory call is required. We verify scope, request missing records and confirm the price in writing before work starts.
FAQ
Identified-person VAT filing questions.
01 When is the filing due?
The base deadline is the 25th day after the relevant period. If it falls on a non-working day, the procedural deadline moves; we verify the current tax calendar.
02 Must I file a nil return every month?
Not automatically just because the status exists. Filing is assessed from the relevant supplies in that period.
03 Does an identified person file a control statement?
An identified person as such normally does not. A recapitulative statement is separate and may follow selected services supplied to another EU state.
04 What is needed each month?
Foreign-supplier invoices, platform statements, credit notes, payment dates and information about relevant EU services.
05 Do you make the VAT payment?
We prepare the amount and payment details. The client makes the payment unless another process is agreed in writing.
06 What if several periods are missing?
Registration, timeline and period evidence are reviewed first. Only then can missing filings and correction price be set.
07 Is the annual return included?
No. Monthly VAT filing and the annual income-tax return are separate services with different inputs.
HANDOVER
Send the last filed and first open period.
Business ID, service or platform, last confirmation and the open period's evidence are enough for the first written process proposal.