Glossary
Control statement (kontrolni hlaseni)
A report of VAT supplies over 10,000 CZK, filed monthly or quarterly.
The control statement is a special report of all received and provided supplies with VAT above 10,000 CZK. Every VAT payer files it. The deadline is the 25th day after the end of the period. Penalties for late filing are steep (10,000 to 50,000 CZK).