Czech Republic
Control Report Live Updated 2025-12-05
Baseline
Kontrolni hlaseni (Control Report) — VAT Audit File
The Czech Republic mandates the Kontrolni hlaseni (Control Report), a detailed VAT transaction report that functions as a digital audit file for VAT. It must be submitted monthly alongside the VAT return, listing every individual VAT transaction above CZK 10,000.
Key Dates
Jan 2016Kontrolni hlaseni mandatory for all VAT-registered businesses
2020Enhanced reporting thresholds and matching algorithms
2025Financial Administration upgrading automated cross-matching
Who is in scope
All VAT-registered entities in the Czech Republic.
Process
ERP extracts individual VAT transactions -> generates XML control report -> submitted monthly to Financial Administration -> cross-matched against trading partners' reports.
Official Sources
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