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Kontrolní hlášení

VAT control message

What does “Kontrolní hlášení” mean in Czechia?

Kontrolní hlášení (control report) is a detailed report for the Finanční správa (Financial Administration) with a breakdown of transactions for individual daňové doklady (tax documents). It is submitted in addition to the VAT return, not instead of it.

Who submits and when

🔑 Only VAT payers.
Deadline — by the 25th day.
Legal entities — always monthly, regardless of how often they submit the VAT return.

Who does NOT submit

Identified person — does not submit a kontrolní hlášení. This is one of the key benefits of the status.
Non-VAT payers.

Important. The tax office checks your invoices against your business partners' invoices through the control report. That's why the details on the tax document are not just a formality: a difference in numbers quickly becomes a topic of conversation with the tax office.

Examples of use

I submit the control report by the 25th day.

I submit the control report by the 25th of the month.

A legal entity (právnická osoba) submits a control report monthly.

A legal entity (právnická osoba) submits a control notification every month.

Frequently asked questions

I am an identified person. Do I need to submit a control report?

No. An identified person does not submit a control report — this is one of the practical advantages of this status compared to a full payer.

I am an s.r.o. (limited liability company) and I file a VAT return (přiznání k DPH) every quarter. How often should I file a control report (kontrolní hlášení)?

Monthly. Legal entities (právnické osoby) always submit a control report (kontrolní hlášení) monthly, regardless of the reporting period of the tax return itself.