Glossary
kontrolní hlášení
Pronounced kon-trol-nyee hlaa-shen-yee
In one line
The VAT control statement — a detailed breakdown of your invoices.
Where you meet it
VAT-registered businesses submit it alongside the VAT return.
The fuller explanation
It lists individual transactions so the tax office can cross-match them against your customers' and suppliers' filings. It is filed electronically and the deadlines are short; penalties for missing it are automatic, so respond quickly to any call to file.
Related
Explanations are written for orientation, not as legal advice. Last checked 4 September 2026.