Decree No. 387 / 2025 Coll.
Order on form submissions for value added tax
Valid
Order
Effective from 01.01.2026
Text versions:
01.01.2026
09.10.2025
387
DECLARATION
of 25 September 2025
on form submissions for value added tax
The Ministry of Finance provides, pursuant to § 72 paragraphs 4 and 5 of Act No. 280 / 2009 Coll., Tax Code, as amended by Act No. 283 / 2020 Coll. and Act No. 218 / 2025 Coll.:
Subject matter
This decree provides
(a) the content of the paper or electronic form submissions for value added tax; and
(b) the format of electronic form submissions for value added tax.
Content structures of form submissions
(1) Content structure
(a) the value added tax returns are set out in Annex 1 to this Decree;
(b) the return declaration for value added tax to the person enjoying the privileges and immunities and to an international organisation located outside the territory of the country is set out in Annex 2 to this Decree;
(c) the return return return of value added tax is set out in Annex 3 to this Decree,
(d) the return of value added tax returns to a foreign person on the basis of reciprocity principle and to a foreign person on the acquisition of goods from another Member State or the import of goods is listed in Annex 4 to this Decree;
(e) the return of value added tax returns to the armed forces of another State and to the Ministry of Defence and to a member of the armed forces of another State and other persons under an international agreement is set out in Annex 5 thereto;
(f) the value added tax returns under the European Union scheme of one administrative post are set out in Annex 6 to this decree;
(g) the value added tax return under a scheme outside the European Union of one administrative post is set out in Annex 7 to this Decree;
(h) the value added tax returns in the import arrangements of one administrative post are set out in Annex 8 to this Decree;
(i) the report on the delivery of the new means of transport to another Member State of the European Union is set out in Annex 9 to this Order;
(j) the report on the acquisition of a new means of transport from another Member State of the European Union is set out in Annex 10 to this Order;
(k) the aggregate value added tax declaration is set out in Annex 11 to this Decree;
(l) the value added tax control report is set out in Annex 12 to this Decree,
(m) applications for value added tax are listed in Annex 13 to this Decree;
(n) the applications for registration of value added tax for groups, requests for accession to the group, notifications of accession to the group and requests for transfer to the group are set out in Annex 14 to this Decree,
(o) applications for registration under a special scheme of one administrative post (European Union regime) and applications for access to an electronic portal to the application of one administrative post are listed in Annex 15 to this decree,
(p) applications for registration under a special scheme of one administrative post (a scheme outside the European Union) are listed in Annex 16 to this Decree,
(q) the requests for cancellation of the registration of the group, the request for withdrawal of a member from the group and the notification of non-compliance with the conditions of the group are set out in Annex 17 to this Decree,
(r) applications for registration under a special scheme of one administrative place (import regime - importer) and applications for access to an electronic portal to the application of one administrative place are listed in Annex 18 to this decree,
(s) applications for registration under a special scheme of one administrative post (import arrangements - intermediary) and applications for access to an electronic portal to the application of one administrative post are set out in Annex 19 to this Decree,
(t) applications for the change of the agent's registration data under a special scheme of one administrative post consisting of the addition of the person carrying out the selected transactions to its registration are set out in Annex 20 to this Decree;
(u) a notification containing data from the cross-border payment records and their recipients (CESOP notification) is set out in Annex 21 to this decree;
(v) the application for access to the value added tax application of the payer in another Member State is set out in Annex No 22 to this Order;
(w) applications for registration under the cross-border value added tax scheme for small enterprises (SME) are listed in Annex No 23 to this Decree,
(x) the notification of the change of registration data in the cross-border value added tax regime for small enterprises (SME) is set out in Annex 24 to this Decree;
(y) the notification of turnover for the calendar quarter in the cross-border value added tax scheme for small enterprises (SME) is set out in Annex No 25 to this Decree;
(z) the notification of exceeding the turnover threshold in the European Union under the cross-border value added tax regime for small enterprises (SME) is set out in Annex No 26 to this Decree,
(za) the notification of the details of the sales document is set out in Annex 27 to this decree.
(2) The content structure of the notification of the change of value added tax registration data and the content structure of the application for revocation of the value added tax registration are set out in the Decree on forms for income tax.
(3) The content structures referred to in paragraph 1 are provided, including any instructions for their completion.
Format of form submission
The form referred to in Article 2 may be submitted electronically only in XML format, except in the form referred to in Article 2 (c), (d), (e), (i), (j), (n) and (q), which may be submitted electronically only in PDF format.
Common provisions
The form form issued by the Ministry of Finance or the data structure of the form, published by the tax administrator, shall also be deemed to correspond to the content structure referred to in Article 2 if:
(a) the text part is in a language other than the Czech language,
(b) contains a different indication of the time period;
(c) contain derogations in the part of the contents not covered by the requirement for the particulars to be disclosed;
(d) deviates from this content structure as a result of the usual technological processes for the production of the form; or
(e) deviate from this content structure to the extent necessary as a result of an adjustment provided for by law or by a directly applicable European Union regulation.
Transitional provision
For the tax claims on value added tax for the tax period or part thereof which began before the date of entry into force of this decree, Decree No. 457 / 2020 Coll., on forms for value added tax, as effective before the date of entry into force of this decree, shall apply.
Repeal
They shall be deleted:
1. Decree No. 457 / 2020 Coll., on form submissions for value added tax.
2. Part Two of Decree No 358 / 2021 Coll., amending certain decrees in connection with the adoption of the Act amending Act No 235 / 2004 Coll., on Value Added Tax, as amended, and Act No 242 / 2016 Coll., as amended.
3. Part of First Order No. 112 / 2023 Coll., amending Decree No. 457 / 2020 Coll., on Forms for Value Added Tax, as amended by Decree No. 358 / 2021 Coll., and Decree No. 525 / 2020 Coll., on Forms for Income Tax, as amended.
4. Decree No. 368 / 2023 Coll., amending certain regulations on forms for tax administration for 2024.
5. Part Three of Decree No. 391 / 2024 Coll., amending certain regulations on forms for tax administration for 2025.
Efficacy
This Decree shall take effect on 1 January 2026.
Minister of Finance:
Ing. Stanjura v. r.
Příloha č. 1
Annex No 1
Příloha č. 2
Annex No 2
Příloha č. 3
Annex No 3
Příloha č. 4
Annex No 4
Příloha č. 5
Annex No 5
Příloha č. 6
Annex No 6
Příloha č. 7
Annex No 7
Příloha č. 8
Annex No 8
Příloha č. 9
Annex No 9
Příloha č. 10
Annex No 10
Příloha č. 11
Annex No 11
Příloha č. 12
Annex No 12
Příloha č. 13
Annex No 13
Příloha č. 14
Annex No 14
Příloha č. 15
Annex No 15
Příloha č. 16
Annex No 16
Příloha č. 17
Annex No 17
Příloha č. 18
Annex No 18
Příloha č. 19
Annex No 19
Příloha č. 20
Annex No 20
Příloha č. 21
Annex No 21
Příloha č. 22
Annex No 22
Příloha č. 23
Annex No 23
Příloha č. 24
Annex No 24
Příloha č. 25
Annex No 25
Příloha č. 26
Annex No 26
Příloha č. 27
Annex No 27
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree No. 387 / 2025 Coll., on forms for value added tax |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 09.10.2025 |
|---|---|
| Effective from | 01.01.2026 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0