VAT and tax exports · 4 min read

EC Sales List (SOUHVL) — EU supplies of goods and services

Who files the EC Sales List, which EU transactions it applies to, for which period and by when it's filed based on your profile, and how Taxorio fills in lines 20/21 of the return from the invoice's supply regime and prepares the XML for EPO.

What the EC Sales List is

The EC Sales List (SOUHVL) is a report filed under §102 ZDPH by VAT payers who carried out certain transactions with persons registered for VAT in other EU states. It's used to exchange information between the tax administrations of EU member states — it lets them verify whether the recipient in the destination country correctly reported the acquisition of goods or the cross-border service received.

Who files the EC Sales List

The EC Sales List is filed by both VAT payers and identified persons where they:

Deliver goods to another EU member state — an intra-Community supply of goods (§ 64 ZDPH), where the customer is a person registered for VAT in another member state.
Provide a cross-border service with the place of supply in another EU member state to a person registered for VAT in another member state (§ 9 odst. 1 ZDPH — the recipient declares the tax).
Transfer their own business assets to another EU member state (§ 102 odst. 1 písm. b) ZDPH), or act as the middle person in a triangular trade (§ 102 odst. 1 písm. c) ZDPH). Taxorio doesn't report these two cases yet — file them manually in EPO.

⚠️ An identified person (IO) files the EC Sales List if it provides a cross-border service with the place of supply in another EU member state to a person registered for VAT in another member state (§ 102 odst. 3 ZDPH, the recipient declares the tax). It also files it when it acts as the middle person in a triangular trade (§ 102 odst. 3 písm. b) ZDPH) — but Taxorio doesn't report this case, file it manually in EPO. It does not file it for received supplies (goods acquired from the EU or foreign services received) — those it only reports in DP3.

Filing deadlines

Which period the report covers, and by when, depends on your profile (§102 ZDPH). Taxorio spells this out right on the card, so you don't have to work out the rule yourself:

Monthly VAT payer — files for every month the supply falls into. For services, that's the month of provision. For goods, the document's issue date decides, and if the document isn't issued by the fifteenth day of the month following delivery, the delivery falls into that following month instead — so a delivery from 20 January with a document from 5 February goes into the February report. Deadline: within 25 days of the month ending (same as DP3).
Identified person — files for the months in which it provided a service to an EU business, within 25 days of the month ending.
Quarterly payer with services only — files for the whole quarter, together with the return.
Quarterly payer who delivered goods to the EU — from the delivery onward, files for every month, until the end of the calendar year. The quarter's months before the delivery are filed retroactively, within the same deadline as the month of delivery — that is, within 25 days of it ending. In a later year without a delivery of goods, it reverts to filing quarterly with the return.

If the deadline falls on a weekend or public holiday, it moves to the nearest business day. The EC Sales List has no zero variant — a month with no supplies to the EU is not filed.

What the EC Sales List must contain

For every EU transaction, you state:

The customer's VAT ID in the destination EU country (in the format XX12345678, e.g. DE123456789).
The transaction code per the EPO form: 0 — supply of goods to another member state (§ 64 ZDPH); 1 — transfer of own business assets to another member state (Taxorio doesn't report this yet — file it manually in EPO); 2 — supply of goods by the middle person in a triangular trade (Taxorio doesn't report this yet — file it manually in EPO); 3 — provision of a service with the place of supply in another member state (§ 9 odst. 1 ZDPH). Always check the current code list in the form's instructions at adisspr.mfcr.cz.
The tax base (the value of the supply excluding VAT, in CZK).

What Taxorio doesn't fill in on the report

We build the report from codes 0 (supply of goods to another member state) and 3 (a service under § 9 odst. 1). The rest needs to be filled in manually, directly in EPO:

Transfer of own business assets to another member state — code 1 (§ 102 odst. 1 písm. b) ZDPH).
Triangular trade in which you're the middle person — code 2 (§ 102 odst. 1 písm. c), for an identified person § 102 odst. 3 písm. b) ZDPH).
Call-off stock arrangement — a seller's transfer of goods under the call-off stock arrangement (§ 102 odst. 2 ZDPH) is reported in a special part of the form, which Taxorio doesn't generate.
A follow-up EC Sales List — Taxorio doesn't generate a correction of an already-filed report (§ 102 odst. 8 ZDPH). If you find incorrect data in a filed report, file a follow-up report (form N) directly in EPO within 15 days of discovering the error.

How Taxorio records EU transactions

The decisive day for a supply of goods (§ 22 odst. 1 ZDPH). For a supply of goods to another member state, what decides isn't the date of supply, but the day on which the duty to declare the supply arises: the earlier of the document's issue date and the fifteenth day of the month following delivery. Taxorio places the document into the EC Sales List month and into the return's tax period (line 20) by this day, and it also uses it to pick the CNB exchange rate for converting to crowns. A delivery from 20 December invoiced on 5 January therefore belongs in January, not December — and conversely, a document issued on the fifteenth day or later doesn't move the decisive day, since the law only favours a document issued earlier. For services under § 9 odst. 1 there's no such exception: those follow the date of supply.

On an invoice issued to a customer abroad, the app offers a supply regime — for a business in the EU that's Service to an EU business (§ 9 odst. 1) or Goods to an EU business (§ 64); this is covered in a separate help article on invoicing abroad. From this regime, the app derives everything the EC Sales List needs:

Lines 20 and 21 of the VAT return (DP3) — the app fills in the tax base for goods to the EU (line 20) and for services to the EU (line 21) on its own, from documents with the matching regime.
The EC Sales List card in the Taxes → VAT tab, right below the return and the control statement — it shows the report's rows (country, customer VAT ID, type of supply, number of documents and the amount in CZK), the filing deadline, an explanation of why it's for that particular period, and offers an XML download for EPO (PRO plan). The card only appears in the year in which you've issued at least one invoice to an EU business — in a year with no such supply, there's just an informational line in its place.
On the expenses side — received supplies under reverse charge (§24, §16, §92a) are recorded with the matching regime and the self-assessed tax.
The deadline in the tax calendar — the calendar shows a separate row for the EC Sales List only where the report's deadline differs from the return's: for a quarterly payer in the year it delivered goods to the EU. For a monthly payer, the report's deadline falls on the same day as the return's, so it's noted within that row. An identified person finds the deadline in the tax calendar too — but the duty is a separate one: it files the report within 25 days of the end of the month in which it made the supply, including for a month for which it files no return at all.

💡 Checking a VAT ID through VIES: for a client with a VAT ID from another EU state, Taxorio checks its validity in VIES automatically, right in the client form, and saves the result with a date (for information only — an invalid VAT ID doesn't block saving). You can also ask the AI assistant — just give it a VAT ID to check. A valid VAT ID is a condition for the VAT exemption on an intra-Community supply — the app flags an invoice with a VAT ID that was invalid on the day of issue with a dedicated finding.

Downloading the XML

Taxorio generates XML for DP3 (VAT return), KH1 (VAT control statement) and for the EC Sales List — the card in Taxes → VAT offers it right below the DP3/KH1 pair. Downloading XML is part of the PRO plan.

In Taxorio, go to Taxes & insurance → VAT and choose the period. The card itself states whether you're filing for a month or the whole quarter — and if you pick a period you shouldn't file for, it tells you why and what to pick instead.
If you're a VAT payer or identified person with the relevant documents, click Download XML for EPO on the EC Sales List card — the file DPHSHV_...xml saves to your Downloads.
In the MOJE daně portal at adisspr.mfcr.cz, load the XML into the EC Sales List form and submit it within the deadline the card shows.