On 1 January 2024, the consolidation package will come into force, which will bring with it, among other things, changes in the rates of value added tax (VAT). The amendment to the Value Added Tax Act will abolish the two previously applicable reduced VAT rates (15% and 10%) and instead only one reduced rate of 12% will be effective. This change will be reflected in the VAT return form as well as in the control report, but will not affect the summary report. Other minor changes will mainly concern the descriptions of the individual items on the forms.

VAT return

In the VAT return, the descriptions of several items or lines of the return that will be affected by the change in rates will be amended, and the instructions for completing the return will be amended.

Control statements

The control declaration will be more significantly affected by the consolidation package than the VAT return. The number of columns for filling in the amounts of the tax bases and the tax itself according to the individual rates will remain the same as before, mainly due to the possibility of claiming a deduction which can be claimed retrospectively within the statutory three-year period, the reporting of corrections to the tax bases and the amount of tax, and the filing of a subsequent control report falling within the period before the amendment to the VAT Act effective from 2024. The control report will be abolished with regard to the 'Data box identifier'.

The new versions of the electronic VAT return and control declaration form for 2024 will be available on the "MY Taxes" portal as of 1 January 2024, if the changes under the consolidation package are incorporated into the amendment to the VAT Act by then.

Author: Richard Novotný - Junior Tax Consultant

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