VAT

Path: Business functionality > Local functionality > Czech Republic > VAT · tier official · system finance · narrative reviewed (checked by Opus)

Overview

This section describes the Czech localization of VAT in Business Central. It has no subtopics. Each page covers one feature, and the pages fall into two groups: setup and posting behavior, and statutory reporting.\n\nSetup and posting pages cover the VAT date (separate from the posting date), VAT return periods (the Czech VAT Period functionality moved into the standard VAT Return Period table, with data migration and synchronization), reverse charge with tariff and commodity numbers, non-deductible VAT with coefficients, the VAT exchange rate, VAT correction in local currency, and the unreliable payer check on vendors and purchase documents. They also cover functional currency, which lets a company keep its accounts in a foreign currency and report in CZK through additional reporting currencies.\n\nReporting pages cover the VAT statement, the VAT Control Report, the supplementary VAT statement, VAT returns submitted to the Moje daně portal, VIES declarations with XML export, the Czech VAT reports, and Intrastat. A good place to start is the VAT date and VAT return periods pages, then the VAT statement, because VAT returns are generated from the VAT statement settings.

Key points

• The VAT date can differ from the posting date, and VAT periods are separate from accounting periods. The original VAT date on posted entries can be changed.
• Reverse charge (the transferred tax liability regime) is set up with tariff numbers and commodity codes. It supports VAT control reporting and a PDP check.
• Non-deductible VAT is set up on VAT Posting Setup and needs its enable toggles turned on. It uses shortening and settlement coefficients, and VAT entries show original and reduced amounts separately.
• The unreliable payer feature checks a vendor’s VAT payer status against treasury records, manages registered bank accounts, and checks purchase documents.
• Sales and purchase documents can use a different exchange rate for VAT than for posting. VAT amounts on foreign currency invoices can be corrected in CZK, with the difference posted to dedicated rounding accounts.
• The VAT Control Report Card lets you suggest lines, test, export, and close lines for a period.
• VAT returns are generated from VAT statement settings and submitted to the Moje daně portal as standard, corrective, or supplementary returns, with XML generation.
• VIES supports line suggestion, history, corrective declarations, and XML export. Czech Intrastat is provided as an extension.

Learn pages

• Czech local functionality - Reverse charge in setup and posting: Learn how to set up and post reverse charge transactions in the Czech version of Business Central, including configuration of tax liability regimes and VAT reporting.
• Czech local functionality - Setup VAT date: Learn how to set up and use the VAT Date feature in the Czech version of Business Central, including configuration steps and VAT reporting options.
• Czech Local Functionality - Supplementary VAT Statement: This feature enables calculation and printing of VAT statements for multiple VAT statements that are posted and submitted within a single VAT period.
• Czech local functionality - Unreliable payer [CZ]: Learn how the Czech Unreliable Payer feature uses the treasury department service to obtain published information and indicate the payer status on vendor cards and purchase documents.
• Czech local functionality - VAT exchange rate: Enables users to specify VAT Currency Code and VAT Exchange Rate in documents for the Czech version of Business Central.
• Czech local functionality - VAT reports for Czech: Provides VAT reports to meet Czech legislative and local reporting requirements.
• Czech local functionality - VAT statement: Describes enhancements available in the Czech VAT Statement report.
• Czech local functionality - Vies: The VIES report is used for sales declaration to tax authorities in EU (European Union) countries/regions.
• Czech Local Functionality - Vies - CZ export: Enables exporting the VIES VAT report to an XML file formatted for submission to the Czech financial administration.
• Czech Local Functionality VAT correction in Local Currency: Learn how to use the VAT correction in local currency feature in the Czech version of Business Central.
• Functional Currency in the Czech version: Learn about functional currency, its legal basis in Czechia, and how it’s supported in Business Central for accounting and VAT reporting.
• Intrastat Localization for Czech (Extension): Companies in the European Union (EU) must report trade of goods with other EU countries or regions using Intrastat reporting or the VAT Information Exchange System (VIES).
• Non-deductible VAT: Learn about the features for using non-deductible VAT in the Czech version, including the setup, posting principles, and reporting requirements.
• VAT Control Report [CZ]: Companies registered for VAT in the Czech Republic with a CZ VAT ID are required to submit the VAT Control Report.
• VAT Return Periods in the Czech version: Learn about VAT Return Periods in Czechia, and how it’s used in Business Central for VAT reporting.
• VAT returns in the Czech version: Learn how to use the features to submit a VAT return and comply with regulations in the Czech version.

Videos, posts and code changes

Linked by a Haiku matcher with a grounding quote from the item’s summary (link/topics.ts); machine-generated.

• #10047 [main] bug 646167 - Enhance VIES Declaration pages: update option captions for declaration types (code change): “Updates the option captions for declaration types on the CZ VIES Declaration Header”
• #11242 [main] bug 640925 - Enhance draft and proforma invoice report layouts and upgrade tag definitions (code change): “Pro Forma Invoice VAT is now calculated from temporary sales lines”
• #9598 [main] bug 633618 - Add VAT Statement Calc. Events CZL codeunit and integrate with VAT Statement Calculation CZL (code change): “VAT Statement Calculation CZL were moved to a new codeunit”

Business Central pages and reports

The pages, reports and queries this hub’s Learn pages name (ms.search.form, API reference), joined to the code by exact object id (data/index/docs-objects.json); a page shows the table it runs on.

• Page 118 “General Ledger Setup” · on Table 98 “General Ledger Setup”

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