Build Czech VAT Return (DPHDP3 XML)

Skill: Convert a VAT ledger into a Czech VAT return

Region: Czech Republic (Česká republika) Category: Tax — DPH (VAT) Does: Takes a period's VAT ledger and maps it onto the Czech VAT return DPHDP3 XML for electronic submission through the Finanční správa EPO / MOJE daně (Daňový portál). Spec: Finanční správa DPHDP3 XML schema (dphdp3_epo2.xsd, current version)

The VAT return (přiznání k DPH) is filed electronically (data box / portal) for the tax period (monthly or quarterly). It must reconcile with the VAT control statement (DPHKH1 / kontrolní hlášení) and the recapitulative statement (souhrnné hlášení) for the same period. Line (řádek) numbers below follow the DPHDP3 form, not a verbatim XSD.

When this applies

• Registered VAT payers file the return for each tax period by the 25th day after the period end (the control statement is filed with it).
• The DPHDP3 carries output VAT, input-VAT deduction, special regimes, and the resulting tax liability or excess deduction.

Structure (DPHDP3 → XML)

Header (VetaD)   tax period (month/quarter + year), return type (řádné/opravné/dodatečné), DIČ
Payer (VetaP)    taxpayer identification, contact
Taxable supplies (output):
   ř.1 / ř.2     domestic supplies at standard / reduced rate (base + VAT)
   ř.3 / ř.4     intra-EU acquisitions (base + self-assessed VAT)
   ř.5 / ř.6     imports, services received from abroad (reverse charge)
   ř.20–26       intra-EU supplies, exports, exempt supplies
Input VAT (deduction):
   ř.40 / ř.41   deduction at standard / reduced rate (full/partial)
   ř.43 / ř.44   deduction on assets, adjustments, coefficient (krácení)
Settlement:
   ř.62 output tax total ; ř.63 deduction total
   ř.64 tax liability (daňová povinnost)  OR  ř.65 excess deduction (nadměrný odpočet)

Calculation rules

• Output VAT = Σ (base × rate) per applicable rate (standard / reduced — verify the current Czech rates for the period); intra-EU acquisitions and reverse-charge create self-assessed output VAT that is usually also deductible.
• Deduction may be full, partial (poměr), or coefficient-reduced (krácený nárok) where the payer makes both taxed and exempt supplies — apply the settlement coefficient (vypořádací koeficient) at year-end.
• Result = ř.62 − ř.63: a positive value is a tax liability (ř.64); a negative value is an excess deduction (ř.65) refundable/carried per the rules.
• Reconcile with DPHKH1: the transactions behind ř.1/ř.2/ř.40/ř.41 must match the control statement; with souhrnné hlášení for intra-EU supplies.
• Amounts in CZK per the schema's precision.

Worked example (monthly, outline)

Header: DIČ=CZ12345678, period 2025-05, type=řádné
Output:  ř.1 base 1,000,000 → VAT 210,000 (standard)
Input:   ř.40 deduction 150,000 (standard)
Settle:  ř.62 = 210,000 ; ř.63 = 150,000 → ř.64 tax liability = 60,000 CZK

Emitted as a DPHDP3 XML and submitted via EPO/MOJE daně, with the matching DPHKH1.

Validation checklist

• Current DPHDP3 schema (dphdp3_epo2.xsd) used; return type (řádné/opravné/dodatečné) correct
• DIČ and tax period correct; monthly vs quarterly consistent with the payer's status
• Output VAT per current rates; intra-EU/reverse-charge self-assessed on both sides where deductible
• Deduction full/partial/coefficient applied correctly (krácení where mixed supplies)
• Result = ř.62 − ř.63 → liability (ř.64) or excess deduction (ř.65)
• Reconciles with DPHKH1 (control statement) and souhrnné hlášení for the period
• CZK amounts; filed electronically by the 25th-after-period deadline

Last updated: 2026-05-31 — Czech VAT rates and the DPHDP3 schema change; confirm the current schema version, the period's VAT rates, deduction-coefficient rules, and the deadline against current Finanční správa (financnisprava.gov.cz) guidance before use.