The Czech VAT control report: a complete guide for 2026
The VAT control report (kontrolní hlášení) was introduced in 2016 as a tool against tax evasion. For anyone registered for VAT it is a second recurring obligation alongside the VAT return itself. This article goes through what the report contains, who files it and when, how it is structured, and what happens if you miss it.
What the control report is and why it exists
The control report — form DPHKH1 — is a statement in which a VAT-registered person reports its taxable supplies transaction by transaction. The tax administration uses it to cross-check suppliers against their customers: what the supplier reported as a supply made should appear in the customer's report as a supply received, and the other way round.
The control report does not replace the VAT return. The two obligations run in parallel and you have to meet both; the control report simply goes into more detail on individual transactions. The obligation is set out in Section 101c of the VAT Act.
Who files it
Every VAT-registered person who in the period concerned:
- made a taxable supply with its place of supply in Czechia, or
- received a taxable supply with its place of supply in Czechia, or
- received or made a supply under the special scheme for investment gold
If you have nothing to report for the period, you do not file a control report at all — unlike the VAT return, which you file even when it is nil.
Identified persons (osoby identifikované k dani, registered for VAT only for limited purposes such as acquiring goods from the EU) do not file control reports.
How often you file
The frequency depends on the type of entity:
- Legal entities — always monthly, whatever their VAT tax period
- Individuals, including sole traders (OSVČ) — within the deadline for their VAT return, so monthly or quarterly according to their tax period
So a sole trader on a quarterly VAT period files the control report quarterly; on a monthly period, monthly.
Deadlines
The control report is due by the 25th day of the month following the end of the period it covers — the same dates as the VAT return:
- monthly report for January 2026: by 25 February 2026
- monthly report for February 2026: by 25 March 2026
- quarterly report for Q1 2026: by 27 April 2026 (the 25th is a Saturday)
The extension available when a tax adviser files your income tax return does not apply to the control report.
Structure: sections A and B
Section A covers your supplies made (sales) and section B your supplies received (purchases). The individual lines differ by the type of supply and the value of the document:
| Line | What is reported | How |
|---|---|---|
| A.1 | Domestic reverse charge supplies made (Section 92a) — the customer accounts for the tax | individually |
| A.2 | Services received from a VAT-registered person in another EU country, goods supplied with installation and other specific supplies | individually |
| A.3 | Supplies under the special scheme for investment gold | individually |
| A.4 | Supplies made above CZK 10,000 including VAT | individually |
| A.5 | Supplies of CZK 10,000 or less including VAT, and supplies to persons not registered for VAT | as a total |
| B.1 | Reverse charge supplies received (Section 92a) | individually |
| B.2 | Supplies received above CZK 10,000 including VAT | individually |
| B.3 | Supplies received of CZK 10,000 or less including VAT | as a total |
For supplies reported individually (A.4, B.2) you give the counterparty's DIČ — their Czech tax identification number — the tax document number, the DUZP (date of the taxable supply), the tax base and the VAT. For the aggregated lines (A.5, B.3) you report only totals per rate.
The CZK 10,000 threshold
The threshold of CZK 10,000 including VAT decides whether a transaction is reported individually (A.4 / B.2) or in a total (A.5 / B.3), and the detail is easy to get wrong:
A document for exactly CZK 10,000 including VAT belongs in the aggregated lines A.5 / B.3. Only a document above CZK 10,000 is reported individually in A.4 / B.2, where the other conditions are met. What counts is the total value of the particular tax document, not the tax base on its own.
- An invoice for CZK 12,100 (base CZK 10,000 + VAT CZK 2,100) goes individually into A.4 or B.2
- An invoice for CZK 9,680 (base CZK 8,000 + VAT CZK 1,680) goes into the total in A.5 or B.3
This is exactly where the cross-check happens. The tax administration compares the document number and the amount you put in B.2 against what your supplier put in A.4. A mismatch can produce an automatic notice.
How to file
The control report is filed electronically only, as XML. Two routes:
- The Portál MOJE daně at adisspr.mfcr.cz — fill in the form online or upload an XML file
- The datová schránka (data box) — send the XML file in the prescribed format
The filing has to be authorised through a data box, an electronic signature or the Identita občana scheme.
On the PRO plan, Taxorio generates the DPHKH1 XML file from supported Czech issued invoices and received documents. It sorts the documents by value and by the data you stored; before filing, check the DIČ numbers, the document numbers, the DUZP dates, the warnings and any supplies outside the supported range. Then upload the XML to MOJE daně.
Corrective and follow-up reports
Corrective control report (opravné)
Filed before the deadline passes, that is by the 25th. It replaces the original in full, and you can file as many as you need.
Follow-up control report (následné)
Filed after the deadline, within 5 working days of the day you discovered the error. It also contains the complete data rather than only the correction, so it too replaces the original report.
Notices from the tax administration
If the tax administration finds a discrepancy between your control report and your counterparty's, it sends you a notice (výzva). You have 17 days from the day the notice is delivered to your data box to respond (Section 101g(3) of the VAT Act); the 5 working days from delivery apply only where the notice is served other than through a data box. You respond either by:
- filing a follow-up control report with corrected data, or
- confirming that your original data were right (the quick reply through the portal)
The notice is delivered to your data box. If you do not have one set up voluntarily, it goes to the e-mail address you gave on the control report form.
Fines
The sanctions are set out in Section 101h of the VAT Act and they are strict:
| Situation | Fine |
|---|---|
| Filed late, without a notice from the tax authority | CZK 1,000 |
| Filed within the substitute deadline after a notice | CZK 10,000 |
| No response to a notice to amend, complete or confirm | CZK 30,000 |
| Not filed even within the substitute deadline | CZK 50,000 |
The CZK 1,000 fine for filing late is waived automatically once per calendar year. The others can be waived only on application and only where the statutory conditions are met. For individuals and quarterly payers the CZK 10,000, 30,000 and 50,000 fines have been halved since 2023 — CZK 5,000, 15,000 and 25,000.
Responding to a notice within the 17 days of its delivery to your data box matters more than anything else here. Miss it and the CZK 30,000 fine is automatic, and hard to get waived.
The mistakes that come up most often
1. Document numbers that do not match
The customer enters a different document number in B.2 from the one the supplier used in A.4. Agree with your trading partners on which number is reported — it always has to be the number the supplier put on the tax document.
2. Sorting by the CZK 10,000 threshold incorrectly
The threshold is judged on the total amount of the document including VAT. Where an invoice has lines at different rates, it is still the invoice total that decides.
3. The wrong DUZP
The DUZP has to match the tax document. A DUZP that differs between supplier and customer is a common source of notices.
4. Including exempt supplies
Supplies exempt from VAT without a right to deduct do not belong in the control report.
Step by step
- Check your records — every issued and received document for the period is logged
- Check the DIČ numbers — for every document above CZK 10,000, make sure the counterparty's tax identification number is right
- Generate the XML — in Taxorio or other software, as a DPHKH1 file
- Check the output — go through the generated figures against your source documents
- File — upload the XML to MOJE daně and submit
- Keep the receipt — archive the confirmation of filing
What to watch most
Three things decide whether the control report stays quiet: sorting documents correctly around the CZK 10,000 threshold, matching DIČ numbers and document numbers with your counterparty because of the cross-check, and above all responding to a notice within 17 days of its delivery to your data box — that is where the CZK 30,000 fine is automatic and hard to shake off. If you file yourself, set a reminder for the 25th of the month and keep an eye on your data box so no notice sits there unread.
Official sources
- Sections 101c–101k of Act No. 235/2004 Coll., on VAT — the control report
- Czech Financial Administration — the VAT control report
Taxorio scope: Taxorio provides invoicing and income/expense records for Czech sole traders. It is not full accounting or personalised tax advice. For an unsupported or unusual case, verify the treatment with a Czech accountant or tax adviser before filing.