VAT return and control statement — XML export

Who files a VAT return

VAT returns are filed by every VAT payer registered in the Czech Republic. Non-VAT payers do not file a return.

Registration becomes mandatory once you exceed CZK 2,000,000 in turnover in a calendar year — you file the registration application within 10 business days of the day you exceeded the turnover (§ 94 odst. 1 ZDPH), and you become a VAT payer from 1 January of the following year. If you exceed the higher threshold of CZK 2,536,500, you become a VAT payer by law the very next day (true for both 2025 and 2026). You can also register voluntarily below the limit. The VAT turnover card on the Overview tracks how close you are.

Identified person (IO)

An identified person (IO §6g–§6l ZDPH) files DP3, but only for periods in which it received a supply under reverse charge (a foreign service or goods from the EU). Unlike a VAT payer, an identified person:

• Does not file the VAT control statement (KH1).
• Has no right to a VAT deduction — the self-assessed tax is a pure liability for it.
• Reports on lines 3–4 (goods acquired from the EU), 5–6 (services received from a person registered for VAT in the EU) and 12–13 (other supplies where the recipient declares the tax under § 108 — services from a third country and from an EU supplier without a valid VAT ID) in DP3. Domestic reverse charge (§92a, lines 10–11) doesn't concern it — that only applies between VAT payers.
• Taxorio automatically picks the correct return type based on the tax status in Settings.
• Its tax period is always a calendar month (§ 99 ZDPH) — Taxorio doesn't even offer it the choice of a quarter.

Tax period

A new VAT payer has a monthly tax period. You can switch to a quarterly one under § 99a ZDPH only if turnover for the immediately preceding calendar year did not exceed CZK 15,000,000, you're not an unreliable VAT payer, and you notify the tax administrator of the change by the end of January. The switch is not possible for the year of registration or the year immediately following it — the monthly period is mandatory for the first two years of being a VAT payer. You set the tax period in Taxorio under Settings → Company details.

• Monthly payer — files the return by the 25th day of the following month (for example, the January return by 25 February).
• Quarterly payer — files the return by the 25th day of the month after the quarter ends (the Q1 return by 25 April).

Output and input tax

The VAT return tracks two basic flows:

• Output tax — the VAT you charged customers on issued invoices. You remit this to the tax office.
• Input tax (deduction) — the VAT you paid suppliers on received invoices (expenses). This amount reduces your tax liability.

Resulting tax liability = output tax − input tax. If the result is negative, you have an excess deduction, which the tax office refunds to you.

Are you issuing an invoice under domestic reverse charge (§ 92a ZDPH) to another VAT payer with a Czech tax ID (DIČ)? Such a document carries no tax — the base goes on line 25 of the return and into section A.1 of the control statement (one row per document plus the supply-type code; the period's A.1 total = line 25), and it's the customer who declares the tax. This is covered in detail in a separate help article on domestic reverse charge for issued documents.

How Taxorio puts together the VAT return

Taxorio automatically processes data from your issued invoices and recorded expenses for the chosen tax period.

1. Go to Taxes & insurance → VAT.
2. Choose the tax period (month or quarter) and year.
3. Taxorio shows an overview: the tax base and VAT by rate (21%, 12%), the total deduction, and the resulting tax liability or excess deduction.
4. Check the figures — in particular, verify that all invoices and expenses for the period are included.

What Taxorio generates — DP3 and KH1

On the VAT tab, Taxorio generates two separate XML files:

• VAT return (DP3) — contains the calculation of the tax liability (output, input, balance). Filed every tax period.
• VAT control statement (KH1) — documents over CZK 10,000 including tax individually, the rest in a single summary row. Filed by the same deadline as the return. More in the article VAT control statement.

1. After checking the overview and the findings, click Download (XML) on the relevant card (VAT return, or VAT control statement).
2. The file saves to your computer — DPHDP3_2026-03.xml, or DPHKH1_2026-03.xml.
3. Then upload the XML files to the MOJE daně portal (EPO) and submit — see the article How to file XML with the tax office.