What goes into each box — Czechia VAT Control Statement
The following table shows how NetSuite uses the tax codes to get the values for the Czechia VAT Control Statement.
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A1. Taxable supplies in domestic reverse charge regime from which an acquirer is obliged to declare tax according to Article 92a of the VAT Act |
Tax Base |
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Net amount of Sales RC, RCR |
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A.2. Taxable acquisition from which an acquirer is obliged to declare tax according to Article 108 section 1b) and c) (Articles 24 and 25 of the VAT Act) |
Tax Base 1 |
VAT 1 |
Tax Base 2 |
VAT 2 |
Tax Base 3 |
VAT 3 |
|
Net amount of Purchases ES, ESSP, NV, IS, RCOND; Net amount of Sales OT |
Tax amount of Purchases ES, ESSP, NV, IS; Notional tax amount of Purchases RCOND; Tax amount of sales OT |
Net amount of Purchases ER, ESPR, ISR, RCOND2; Net amount of Sales OTR |
Tax amount of purchases ER, ESPR, ISR; Notional tax amount of Purchases RCOND2; Tax amount of sales OTR |
Net amount of Sales OTSR, Net amount of Purchases ISSR, RCOND3 |
Tax amount of sales OTSR, Tax amount of purchases ISSR; Notional tax amount of Purchases RCOND3 |
|
A.3. Supplies in special regime for investment gold according to Article 101c section 1c) point 2 of the VAT Act |
Amount of exempt supply |
|
Net amount of Purchases IG |
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A.4. Taxable supplies and received payments with obligation to declare tax according to Article 108 section 1a) of the VAT Act in the amount over of 10.000,- CZK including VAT and all corrections according to Article 44 of the VAT Act regardless of the threshold |
Tax Base 1 |
VAT 1 |
Tax Base 2 |
VAT 2 |
Tax Base 3 |
VAT 3 |
|
Net amount of Sales S |
Tax amount of Sales Tax S |
Net amount of Sales R |
Tax amount of Sales Tax R |
Net amount of Sales SR |
Tax amount of Sales Tax SR |
|
A.5. Other taxable supplies and received payments with obligation to declare tax according to Article 108 section 1a) of the VAT Act with the amount up to 10.000,- CZK including VAT, or supplies with no obligation to issue a tax document |
Tax Base 1 |
VAT 1 |
Tax Base 2 |
VAT 2 |
Tax Base 3 |
VAT 3 |
|
Net amount of Sales S |
Tax amount of Sales Tax S |
Net amount of Sales R |
Tax amount of Sales Tax R |
Net amount of Sales SR |
Tax amount of Sales Tax SR |
|
B.1. Received taxable supplies in domestic reverse charge regime from which an acquirer is obliged to declare tax according to Article 92a of the VAT Act |
Tax Base 1 |
VAT 1 |
Tax Base 2 |
VAT 2 |
Tax Base 3 |
VAT 3 |
|
Net amount of Purchases RC |
Notional tax amount of Purchases Tax RC |
Net amount of Purchases RCR |
Notional tax amount of Purchases Tax RCR |
Net amount of Purchases RCSR |
Notional tax amount of Purchases Tax RCSR |
|
B.2. Received taxable supplies and providing payments from which an acquirer claims tax deduction according to Article 73 section 1a) of the VAT Act with the amount over of 10.000,-CZ including VAT and all received corrections according to Article 44 of the VAT Act regardless of the threshold |
Tax Base 1 |
VAT 1 |
Tax Base 2 |
VAT 2 |
Tax Base 3 |
VAT 3 |
|
Net amount of Purchases S, ND |
Tax amount of Purchases Tax S, ND |
Net amount of Purchases R |
Tax amount of Purchases Tax R |
Net amount of Purchases SR |
Tax amount of Purchases Tax SR |
|
B.3. Received taxable supplies and providing payments from which an acquirer claims tax deduction according to Article 73 section 1a) with the amount up to 10.000,-CZ including VAT |
Tax Base 1 |
VAT 1 |
Tax Base 2 |
VAT 2 |
Tax Base 3 |
VAT 3 |
|
Net amount of Purchases S, ND |
Tax amount of Purchases Tax S, ND |
Net amount of Purchases R |
Tax amount of Purchases Tax R |
Net amount of Purchases SR |
Tax amount of Purchases Tax SR |
Related Topics
- VAT and GST Reporting Overview
- International Tax Reports
- Setting Up Tax Filing for Czechia
- Generating VAT/GST Reports
- International Tax Reports Best Practices
- Czech Republic Tax Codes
- Czechia VAT Report
- What goes into each box - Czechia VAT report
- Czechia VAT Control Statement
- EU Sales List for Czechia