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Filing your VAT returns

If you are a VAT registered business you must file periodic VAT returns. Such statutory declarations, are all taxable transactions which have taken place in that period and must be reported and any VAT liability or refund calculated. Every EU Member State have different deadlines which usually correspond to the date that any tax liabilities must be paid. If you fail to submit a VAT return on time or late settlement of a VAT liability, it will result in penalties being imposed.

Depending on the country, the format and reporting criteria will differ, along with the filing periods and deadlines. Nearly all VAT returns are filed on either a monthly or quarterly basis.

If there are periods where no taxable activity has taken place, you still are required to file a VAT return (even though with zero transactions reported). This is also called ‘Nil’ return and is still subject to the standard filing deadlines.

As a VAT registered business you may appoint amavat® to prepare and file the VAT returns on your behalf. In some countries this may be a pre-requisite, but even in cases where your business could file the VAT return, we would highly recommend that amavat® is appointed in each country due to local expertise, personal and experienced service, possible language issues, compliance and reporting complexities.