Build Czech VAT Control Statement (DPHKH1 XML)

Skill: Convert transactional VAT data into the Czech VAT control statement

Region: Czech Republic (Česká republika) Category: Tax — DPH (VAT) Does: Takes a period's invoice-level VAT transactions and assembles the DPHKH1 (kontrolní hlášení / VAT control statement) XML for electronic filing through the Finanční správa EPO / MOJE daně (Daňový portál), reconciling with the DPHDP3 VAT return. Spec: Finanční správa DPHKH1 XML schema (dphkh1_epo2.xsd, current version)

The VAT control statement (kontrolní hlášení) is a transactional report listing individual taxable supplies and acquisitions, used by the tax administration to cross-match counterparties. It is filed electronically only, alongside the DPHDP3 VAT return for the same tax period. Section (oddíl) names below follow the DPHKH1 form, not a verbatim XSD.

When this applies

• VAT payers file the control statement for each tax period: legal persons monthly; natural persons follow their VAT-return period (monthly/quarterly).
• Deadline is the 25th day after the period end (same as the DPHDP3). A follow-up statement (následné kontrolní hlášení) must be filed within 5 working days of discovering an error or of a tax-office query (výzva).

Structure (DPHKH1 → form sections → XML)

Header (VetaD)   period, statement type (řádné / opravné / následné), DIČ
Payer (VetaP)    taxpayer identification, contact
A.1   reverse-charge supplies made (domestic, §92a) — line per document
A.2   intra-EU acquisitions / received reverse-charge subject to self-assessment
A.3   special regime for investment gold
A.4   taxable supplies > 10,000 CZK incl. VAT — DIČ of customer, doc no., base + VAT per rate
A.5   taxable supplies ≤ 10,000 CZK — aggregated totals
B.1   received reverse-charge supplies (counterpart to A.1)
B.2   received supplies > 10,000 CZK with deduction — DIČ of supplier, doc no., base + VAT
B.3   received supplies ≤ 10,000 CZK — aggregated totals
C     control totals reconciling to DPHDP3 lines

Data rules

• The 10,000 CZK (incl. VAT) threshold decides itemised (A.4/B.2) vs aggregated (A.5/B.3) reporting.
• Each itemised line carries the counterparty DIČ, evidenční číslo daňového dokladu (document number), date of taxable supply (DUZP), and base + VAT split by rate.
• Section C control totals must tie to the corresponding DPHDP3 lines (A.4+A.5 base ↔ ř.1/ř.2; B.2+B.3 deduction ↔ ř.40/ř.41).
• Amounts in CZK per the schema's precision; document numbers must match those reported by the counterparty for cross-matching.
• A follow-up (následné) statement restates the full correct dataset, not just the delta.

Worked example (monthly, outline)

Header: DIČ=CZ12345678, period 2025-05, type=řádné
A.4: doc INV-1001, customer DIČ=CZ87654321, base 1,000,000 + VAT 210,000 (standard)
B.2: doc SUP-220, supplier DIČ=CZ11223344, base 500,000 + VAT 105,000 (standard)
C:   Σ A.4 base 1,000,000 ↔ DPHDP3 ř.1 ; Σ B.2 VAT 105,000 ↔ ř.40

Emitted as a DPHKH1 XML and submitted via EPO/MOJE daně together with the period's DPHDP3.

Validation checklist

• Current DPHKH1 schema (dphkh1_epo2.xsd) used; type (řádné/opravné/následné) correct
• DIČ and period correct; period matches the DPHDP3 (legal persons monthly)
• 10,000 CZK threshold applied — itemised A.4/B.2 vs aggregated A.5/B.3
• Counterparty DIČ, document number, DUZP and per-rate base+VAT on each itemised line
• Section C control totals reconcile with DPHDP3 (ř.1/ř.2/ř.40/ř.41)
• Reverse-charge supplies in A.1/B.1; CZK amounts; filed electronically by the 25th
• Následné hlášení (if any) filed within 5 working days as the full corrected dataset

Last updated: 2026-06-04 — confirm the current DPHKH1 schema version, the reporting threshold, VAT rates, and deadlines against current Finanční správa (financnisprava.gov.cz) guidance before use.