Nové formuláře DPH: Nový rok, nové řádky

New VAT Forms: New Year, New Lines

The Czech Tax Authority has published a new version of the VAT return form, specifically version no. 25. This step brings not only new lines but also important changes that will affect many taxpayers as well as non-taxpayers.

The new form introduces rows 14 and 48, which are intended for persons who have ceased to be taxpayers or identified persons. These individuals shall use these lines to correct the net amount / VAT deduction for transactions from periods when they were still taxpayers or identified persons.

Row 14 is designated for correcting effected supplies, while row 48 is used for correcting received supplies. However, please note that these corrections only apply to transactions carried out from January 1, 2025.

With the new regulation concerning bad debts, the purpose of rows 33 and 34 has been expanded. These lines now serve not only for correction of VAT in the case of bad debts but also for the purpose of correcting the VAT deduction for overdue receivables – unpaid liabilities that are more than 6 months overdue.

Since the new regulation on overdue receivables came into effect on January 1, 2025, the first corrections of VAT in this respect should be reported on rows 33 and 34 starting July 2025.

For the sake of completeness, we would like to add that if you have submitted a VAT return for January 2025 in the original form, there is no need to amend or resubmit it using the new form.

For any questions or comments, please contact the authors of the article or the EY team with whom you collaborate.

Authors:

Martin Novák

Michaela Kleinpeterová