Control report VAT
Since 1. 1. 2016 all the VAT registered must report so called control report.
The control report is a special tax claim, which does not substitute VAT declaration nor summary tax report. The control report, however, does substitute originally separate listing of records for VAT purposes in cases related to reverse charge.
The control report is handed only electronically in a format and structure published by the tax administrator.
What is the control report?
The control report does not substitute tax declaration, it is a whole different establishment. Although the control report is a proper tax declaration (thanks to designation as „report“) according to tax regulations, it is not a tax declaration per se. However the tax administrator can use the obtained details while tax administration and eventually when setting the tax amount.
The control report is based on the evidence for VAT purposes which the taxpayers must record at the moment according to VAT law.
The details stated in the control report correspond to the details reported in the listing of records for VAT purposes in cases related to reverse charge. Considering this, since the introduction of the control report (1. 1. 2016) the legal duty of filling the statement is repealed.
Who submits the control report?
The control reports are usually submitted by VAT registered in the country as taxpayers whereby it is not relevant whether it is domestic or foreign subject. For a group of related individuals it is a representative of the group. The control report for a company („former unincorporated associations“) it is appointed associate who keeps records of the company for VAT purposes. Deadlines for submission of control reports are also determined by this person. However if the members of the company carry out economic activities even outside the company and if they fulfill conditions listed below, they submit the control report individually for their operations.
The legal duty of submitting the control report bonds to one of the below listed operations during so called reporting period (see How and how often to submit a control report):
- taxable transaction which takes place in the country or accepting remuneration before the day of the transaction (i.e. filling lines no. 1, 2 or 25 of VAT declaration)
- accepting of taxable transaction which takes place in the country, or providing remuneration before the day of the transaction (i.e. filling lines no. 40, 41 or 10 and 11 of VAT declaration) or accepting transaction, where recipient (payer) must declare taxes according to § 108 para. 1 point. b) and c), from the rows 3, 4, 5, 6, 9, 12 and 13 of VAT declaration)
- in the special scheme for investment of gold:
- acceptance of intermediary services for which the tax is applied according to § 92 para. 5 Act on VAT
- making the supply of investment gold exempt from taxes, for which the taxpayer is entitled to deduct pursuant to § 92 paragraph. 6 point. b) and c) of the VAT Act
- made investment gold or gold transformed into investment gold according to § 92 para. 7 of the Law on VAT
Who is not entitled to submit the control report
- An individual who is not VAT registered
- An identified person
- A payer who has not carried out nor accepted any transactions during the reporting period (in a scheme of reverse charge, or does not claim any deduction from the received transactions in common mode)
- A payer who carries out only transactions exempt from taxes without claim on any deduction according to § 51 of the VAT Act (e.g. postal services, radio and television broadcasting, financial activities, pension activities, insurance activities, delivery and lease of immovable property selection, education and training, health services and delivery of health goods, social assistance and operation of lotteries and other similar games, etc.)
More information on the website of financial administration.
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