What goes into each box - Czechia VAT report
Nondeductible tax codes created by checking the 100% Non-deductible box on the Tax Code page is not supported. If you want to create nondeductible tax codes that will work with International Tax Reports SuiteApp, see Setting Up Nondeductible Input Tax.
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 |