VAT Control Statement
The program VAT Control Statement is intended for compilation - generation of XML file in the format for inspection report. The output XML file can be loaded on the
tax portal.
Input data are read from a CSV file, then stored in a database with the option
editing or adding flags necessary for filling in the control report.
Input data can be read from any number of CSV files (individual branches, centers, etc.).
The program can be customized to load data from an XLS file.
The program VAT Control Statement is intended as a link to the accounting program, which for some reason (non-updated program, foreign program, SAP, Baan, etc.) does not support the output
for the audit report. This is a custom-made program. If you are interested in this program,
contact me
The structure of the data CSV file for importing data into the program VAT Control Statement
DanDoklad;DatumD;DIC;Zaklad;DPH;SazbaDPH;RadekPriznaniDPH;KodPDP;KodRezimPlneni;ZjednodusenyDoklad
12345;1.1.2015;CZ12345678;20000.00;4100.00;21;1;;0;0
Description of columns:
- DanDoklad - number of the tax document
- DatumD - date of taxable supply
- DIC - tax Identification number
- Zaklad - basis for one VAT rate
- DPH - VAT for one VAT rate
- SazbaDPH - VAT percentage 0/10/15/21
- RadekPriznaniDPH - line of VAT Return 1/2/3 ....
- KodPDP - code of the subject of performance for the transferred tax liability 1/4/5/11/12 ...
- KodRezimPlneni - Fill mode code specification for A4:
- 0 - normal performance
- 1 - § 89 ZDPH (special regime for travel service)
- 2 - § 90 ZDPH (special scheme for second-hand goods)
- ZjednodusenyDoklad - accounted for as a simplified tax document. 0/1
1 - only if the document is> 10000, - CZK and it is not a full tax document, eg summary posting of fuel purchase
Relationship between the VAT return line and the control report section
| line of VAT Return |
Inspection report section |
| 1, 2 |
A4, A5 |
| 3, 4, 5, 6, 9, 12, 13 |
A2 |
| 10, 11 |
B1 |
| 25 |
A1 |
| 26 |
A3 |
| 33 |
A4 |
| 34 |
B2 |
| 40, 41 |
B2, B3 |
A1 - . Realized taxable supplies in the domestic reverse charge regime, for which the
recipient of the supply is obliged to declare the tax pursuant to Section 92a of VAT Act
A2- Received taxable supplies, for which the payer as recipient is obliged to declare
the tax pursuant to Section 108 (2) and (3) (Section 24, 25) of VAT Act
A3- Realized supplies in the special regime of investment gold pursuant to Section 101c (c) point 2 of VAT Act
A4- Realized taxable supplies and received payments with the obligation to declare
tax pursuant to Section 108 (1) of VAT Act in the amount above of CZK 10,000,
including VAT and all corrections made in connection with irrecoverable claims
regardless of the threshold amount
A5 - Other realized taxable supplies and received payments with the obligation to
declare tax pursuant to Section 108 (1) of VAT Act in the amount up to of CZK 10,000,
including VAT, or taxable supplies for which the obligation to issue a tax document
did not arise
B1- Received taxable supplies in the domestic reverse charge regime, for which the
recipient is obliged to declare the tax pursuant to Section 92a of VAT Act
B2- Received taxable supplies and provided payments for which the recipient claims
VAT deduction pursuant to Section 73 (1) (a) of VAT Act in the amount above of CZK
10,000, including VAT and all VAT deduction corrections in connection with
irrecoverable claims regardless of the threshold amount
B3 - Received taxable supplies and provided payments for which the recipient claims
VAT deduction pursuant to Section 73 (1) (a) of VAT Act in the amount up to of CZK
10,000, including VAT
GUIDELINES for filling out Value Added Tax Listings e-form (VAT Control Statement)