Pointer skill for Czech VAT (DPH), tax year 2026. The full method lives in czech-republic-vat-return: registration at CZK 2,000,000 calendar-year turnover (payer from 1 January next year) and CZK 2,536,500 (payer from the next day), the 21% and 12% rates, the VAT return (přiznání k DPH), control statement (kontrolní hlášení) and EC sales list (souhrnné hlášení), monthly and quarterly periods and 25-day deadlines, domestic and cross-border reverse charge, unreliable payers, and penalties inclu...
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---
name: cz-vat-return
description: "Pointer skill for Czech VAT (DPH), tax year 2026. The full method lives in czech-republic-vat-return: registration at CZK 2,000,000 calendar-year turnover (payer from 1 January next year) and CZK 2,536,500 (payer from the next day), the 21% and 12% rates, the VAT return (přiznání k DPH), control statement (kontrolní hlášení) and EC sales list (souhrnné hlášení), monthly and quarterly periods and 25-day deadlines, domestic and cross-border reverse charge, unreliable payers, and penalties including control statement fines under § 101h of the VAT Act (235/2004 Coll.). Trigger on: Czech VAT, DPH, plátce DPH, kontrolní hlášení, přiznání k DPH. Load czech-republic-vat-return instead of this file. Out of scope here: everything; income tax is in cz-income-tax and cz-corporate-income-tax, non-residents in cz-cross-border."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
source: openaccountants
openaccountants_url: "https://www.openaccountants.com/skills/cz-vat-return"
jurisdiction: "CZ"
tax_year: "2026"
last_updated: "2026-10-31"
---
# Czech Republic: VAT (pointer)
> **Source-cited draft.** Built by Michael Cutajar and the OpenAccountants team. No accountant has reviewed this skill yet.
This file used to be a second copy of the Czech VAT return skill, with 2025 figures. There is now one Czech VAT skill for 2026: **[czech-republic-vat-return](czech-republic-vat-return.md)**. Use it for registration, rates, the return, the control statement, reverse charge, unreliable payers and penalties.
The slug stays so that links from [cz-income-tax](cz-income-tax.md), [cz-cross-border](cz-cross-border.md) and [cz-transfer-pricing](cz-transfer-pricing.md) still work.
## Sources
| Source | URL | Read on |
|---|---|---|
| Act No. 235/2004 Coll., VAT Act, version in force 1 January to 31 December 2026 | https://e-sbirka.gov.cz/sb/2004/235/2026-01-01 | 2026-10-23 |
Not yet confirmed: see the list at the end of [czech-republic-vat-return](czech-republic-vat-return.md).
## Today's figures and who stands behind this skill
This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-31. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cz-vat-return` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cz-vat-return. If neither is available, confirm every figure against the official source pages cited above before relying on it.
