As part of the tax package for 2023 there has also been a change to the response time to the tax administrator’s request for submitting an additional VAT control statement.
Currently, if the tax administrator has doubts about the correctness or completeness of the information contained in the VAT control statement and sends the taxpayer a request, the taxpayer is obliged to respond to the request within 5 working days of its receipt with an additional VAT control statement. If the deadline is not met, the taxpayer faces a fine of CZK 30,000.
From January 1, 2023, if the request is sent to a data box, the deadline for submitting an VAT additional control statement will be extended to 17 calendar days from the date of delivery of the request to the data box.
It is necessary to distinguish between the terms receipt and delivery. Receipt is understood as the moment when the user logs in to the data box, or the fiction of receipt is applied on the tenth day after delivery. Delivery is understood to mean when the data message becomes available in the data box, i.e. the moment when the addressee can view it for the first time.
