Czech Republic: VAT ledger statement requirements | KPMG Global
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Czech Republic: Amendment to clarify VAT ledger statement requirements

Czech Republic: VAT ledger statement requirements

An amendment to the value added tax (VAT) law, passed by the chamber of deputies of the Czech Republic, states that within VAT ledger statements, the Czech tax administration generally may not request data not stipulated under the law.


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In response to a decision of the Constitutional Court concerning prescribed data necessary for VAT administration, the amendment makes changes and further clarifies data that must be included in VAT ledger statements. The law change must be enacted by 31 December 2017, according to the Constitutional Court.

KPMG observation

If the Senate does not approve the proposed changes, the government may have to issue a government decree. Because the amendment does not involve any modifications to data to be reported, there may not be any significant changes for taxpayers. 


Read an October 2017 report prepared by the KPMG member firm in the Czech Republic

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