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VAT return and control statement

The DPHDP3 and DPHKH1 files for the EPO on the tax portal, made from the issued documents and the recorded expenses by taxable supply date.

Step by step

  1. Open “Taxes” › “VAT” and pick the year with the arrows.
  2. In “VAT return and control statement”, choose the period, a month or a quarter as your tax settings say.
  3. The card tells how many documents and expenses the return holds, and “Checks before filing” lists what to fix and what to check, such as a missing customer VAT number or supply code.
  4. Fix everything marked “Must fix”. While anything like that is left, the files cannot be downloaded.
  5. Check the return’s rows with their base and VAT, and the control statement’s sections.
  6. Choose “Download the VAT return” and “Download the control statement”. When a period has more than one control statement, each has its own button.
  7. Load the files into the EPO on the tax portal, add the rows your records do not fill, which the card lists, and file.

Good to know

“VAT classification” on an invoice’s or an expense’s detail shows the return row and the control statement section it lands in, or why it is not in the return.

An expense from a supplier outside the Czech Republic dated from 1 October 2026 on “Automatic” is self-assessed at the Czech rate on its base: from the EU on rows 5 and 6, from elsewhere on rows 12 and 13, deducted on rows 43 and 44. VAT the supplier charged is never deducted. Choose “§ 10-10d service, place of supply CZ” for rows 12 and 13 from any foreign supplier, or “… abroad” for a hotel or conference abroad, which stays out of the return.

A foreign expense dated before October 2026 left on “Automatic” must be fixed before filing, and the to-dos list them.

A Czech supplier’s invoice whose VAT you deducted and which is not fully paid by the end of the third month after its due month reduces the deduction in that month’s return: row 40 or 41 negative, row 34 positive, and a control statement B.2 line marked “P”. Each payment after that restores the deduction by the share it pays, in the return of its month.

Drafts are not counted until they are issued. A non-payer is sent to the VAT settings.

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