What goes into each box - Czechia VAT report
The following table shows how NetSuite uses the tax codes to get the values for the Czechia VAT report.
|
I. Taxable supplies |
Tax base |
Output tax |
||
|---|---|---|---|---|
|
Delivery of goods or provision of service with a domestic delivery place (e.g. Sections 13, 14, 18) |
Base |
1 |
Net amount of sales S |
Tax amount of sales S |
|
Reduced |
2 |
Net amount of Sales R, SR |
Tax amount of Sales R, SR |
|
|
Purchase of goods from another member state (Section 16; Section 17 (6) (e); Section 19 (3)) |
Base |
3 |
Net amount of Purchases ES |
Tax amount of Purchases ES |
|
Reduced |
4 |
Net amount of Purchases ER |
Tax amount of Purchases ER |
|
|
Receiving services with place of supply according to section 9 (1) from an entity registered for tax in another member state |
Base |
5 |
Net amount of Purchases ESSP |
Tax amount of Purchases ESSP |
|
Reduced |
6 |
Net amount of Purchases ESPR |
Tax amount of Purchases ESPR |
|
|
Import of goods (Section 23 (3-5)) |
Base |
7 |
Net amount of Purchases I, I2 |
Tax amount of Purchases I, I2 |
|
Reduced |
8 |
Net amount of Purchases IR |
Tax amount of Purchases IR |
|
|
Purchase of new transport vehicle (Section 19 (4)) |
9 |
Net amount of Purchases NV |
Tax amount of Purchases NV |
|
|
Regime of tax liability transfer (Section 92a) - goods supplier or service provider |
Base |
10 |
Net amount of Purchases RC |
Tax amount of Purchases RC |
|
Reduced |
11 |
Net amount of Purchases RCR, RCSR |
Tax amount of Purchases RCR, RCSR |
|
|
Other taxable supplies where the tax is to be declared by the taxpayer upon receipt (Section 108) |
Base |
12 |
Net amount of Sales OT, Net amount of Purchases IS, RCOND |
Tax amount of sales, OT, Notional tax amount of Purchases IS, RCOND |
|
Reduced |
13 |
Net amount of Sales OTR, OTSR, Net amount of Purchases ISR, ISSR, RCOND2, RCOND3 |
Tax amount of sales OTR, OTSR; Notional tax amount of Purchases ISR, ISSR, RCOND2, RCOND3 |
|
|
II. Supplies exempt from tax and with a foreign delivery place and a tax abatement claim |
Value |
|
|---|---|---|
|
Delivery of goods to another member state (Section 64) |
20 |
Net amount of sales ES, ER, EZ |
|
Provision of services with a delivery place in other member state specified in section 102 clause 1 letter d |
21 |
Net amount of sales ESSS |
|
Export of goods (Section 66) |
22 |
Net amount of sales O |
|
Delivery of a new vehicle to an entity not registered for tax in another member state (Section 19 (4)) |
23 |
Editable field |
|
Shipment of goods to another member state (Section 18) |
24 |
Editable field |
|
Regime of tax liability transfer (section 92a) - goods supplier or service provider |
25 |
Net amount of sales RC, RCR, RCSR |
|
Other performed supplies with a tax abatement claim (e.g. Sections 24a, 67, 68, 69, 70, 89, 90, 92) |
26 |
Net amount of sales Z, E, OS, Net amount of purchases IG |
|
III. Additional data |
|||
|---|---|---|---|
|
Simplified procedure for delivery of goods in the form of a trilateral business (Section 17) by an intermediary |
Purchase of goods |
30 |
Editable field |
|
Delivery of goods |
31 |
Editable field |
|
|
Exempted import of goods according to section 71g |
32 |
Net amount of purchases IE |
|
|
Tax correction for receivables from debtors involved in insolvency proceedings (section 44) |
Creditor |
33 |
Editable field |
|
Debtor |
34 |
Editable field |
|
|
IV. Claim for tax abatement |
Tax base |
In full amount |
Reduced claim |
||
|---|---|---|---|---|---|
|
From received taxable supplies from taxpayers |
Base |
40 |
Purchases S |
Purchases S |
Editable field |
|
Reduced |
41 |
Purchases R, SR |
Purchases R, SR |
Editable field |
|
|
Upon import of goods when the tax administrator is the customs duty office |
42 |
Editable field |
Editable field |
Editable field |
|
|
From taxable supplies recorded on lines 3 to 13 |
Base |
43 |
3+5+7+9+10+12 |
3+5+7+9+10+12 |
Tax amount of purchases NV; Excludes RCOND2 and RCOND3 |
|
Reduced |
44 |
4+6+8+11+13 |
4+6+8+11+13 |
Editable field Excludes RCOND2 and RCOND3 |
|
|
Tax deduction correction according to section 75 (4) 77 and 79 |
45 |
|
Editable field |
Editable field |
|
|
Tax abatement total |
46 |
|
40+ |
Editable field |
|
|
Value of purchased assets specified in Section 4 (3d and 3e) |
47 |
Editable field |
Editable field |
Editable field |
|
|
Reduction of tax abatement |
|||||
|---|---|---|---|---|---|
|
Supplies exempt from tax without a tax abatement claim |
50 |
Editable field |
|
||
|
Value of supplies not included in the calculation of Section 76 (4) |
51 |
Tax abatement claim |
No tax abatement claim |
||
|
|
Editable field |
|
Editable field |
|
|
|
Reduced tax deduction proportion |
52 |
Coefficient (%) |
Editable field |
Abatement |
Editable field |
|
Settlement of tax abatement (Section 76 (7) to (10)) |
53 |
Settlement coefficient (%) |
Editable field |
Change of tax abatement |
Editable field |
|
VI. Calculation of tax liability |
||
|---|---|---|
|
Adjustment of tax abatement (Section 78 to 78c) + deduction adjustment according to section 78 and equalisation according to section 79 of the VAT Act in force until the end of the year 2010 |
60 |
Editable field |
|
Tax return (Section 84) |
61 |
Editable field |
|
Output tax (1+2+3+4+5+6+7+8+9+10+11+12+13-61+ tax according to Section 108 (1k)) |
62 |
1+2+3+4+5+6+7+8+9+10+11+12+13-61+ tax according to Section 108 (1k) |
|
Tax abatement (46 in full amount + 52 abatement + 53 change of abatement + 60) |
63 |
46 in full amount + 52 abatement + 53 change of abatement + 60 |
|
Real tax liability (62-63) |
64 |
62-63 |
|
Excess abatement (63-62) |
65 |
63-62 |
|
Change of tax liability upon submission of additional declaration (62-63) |
66 |
62-63 |