The § 46 correction of a lost receivable
When a card payment is lost in a chargeback and the customer does not pay, the VAT of the invoice is corrected under § 46(1)(i).
Step by step
- Commerce records the lost chargeback as a negative payment, so the invoice is unpaid again, and sends the customer two reminders.
- From 1 January 2027, once the invoice is at least 3 months past due, both reminders were delivered, the receivable is at most CZK 20,000 including VAT and the customer’s corrections of the year stay within CZK 100,000, the corrective document is issued for the lost amount.
- Commerce e-mails it to the customer and marks it sent with the day of delivery.
- The correction counts in the VAT return of that month: row 1 negative, row 33, the control statement’s A.4 with the flag “P” for a customer with a Czech DIČ, else A.5, and the annex listing the original documents.
- A payment recorded on the invoice later issues the additional correction of § 46c, in the month of the payment.
Good to know
No correction is issued for an OSS sale or when the customer is not known (a stolen card).
A correction issued but not yet delivered is named in the return’s check of its month.
Related articles
- VAT return and control statementThe DPHDP3 and DPHKH1 files for the EPO on the tax portal, made from the issued documents and the recorded expenses by taxable supply date.
- The Managed Payments self-billed invoiceEach month’s Managed Payments sales arrive from commerce as a draft self-billed invoice; complete it from Stripe’s document and issue it.