Build Czech Recapitulative Statement (Souhrnné hlášení XML)

Skill: Convert intra-EU supplies into a Czech recapitulative statement

Region: Czech Republic (Česká republika) Category: Tax — DPH (souhrnné hlášení) Does: Takes intra-Community supply records and assembles the Souhrnné hlášení (recapitulative statement / EC Sales List) XML for electronic submission through the Finanční správa EPO / MOJE daně. Spec: Finanční správa SHV (Souhrnné hlášení) XML schema (current version)

The souhrnné hlášení reports, per EU customer VAT ID, intra-Community supplies of goods, triangular transactions, and services with place of supply in another member state. It is filed monthly (electronically only) and must reconcile with the VAT return (DPHDP3) and the VAT control statement. Element names below follow the form structure.

When this applies

• A VAT payer making intra-EU supplies files the souhrnné hlášení for each calendar month by the 25th of the following month; for services only, it may follow the payer's tax period.
• A valid, VIES-active customer VAT ID is a substantive condition for the VAT exemption of the supply.

Structure (SHV → XML)

Header (VetaD)    period (month/quarter + year), statement type (řádné/opravné/následné), DIČ
Payer (VetaP)     supplier identification
Lines (VetaR) — one per customer per transaction code:
   customer member state code + VAT ID (DIČ)
   transaction code:  0 = supply of goods
                      1 = triangular transaction (prostřední osoba)
                      3 = supply of services (§9(1) place of supply abroad)
   number of transactions / total value (CZK)

Data rules

• One line per customer per transaction code with the aggregated value for the period (not per invoice); a customer receiving both goods and services appears on separate lines.
• Transaction code distinguishes goods (0), triangular (1), and services (3) — critical for correct EU cross-matching.
• Customer VAT ID must be valid and active in VIES (country prefix + number); the supplier's own DIČ identifies the payer.
• Values in CZK, whole crowns; the totals must reconcile with the DPHDP3 intra-EU supply lines for the period.
• Corrections use the opravné/následné statement type referencing the original period.

Worked example (outline)

Header: DIČ=CZ12345678, period 2025-05, type=řádné
Lines:
   SK  SK2020999888  code 0 (goods)     1,200,000 CZK
   DE  DE811234567   code 3 (services)    250,000 CZK
   AT  ATU12345678   code 1 (triangular)  300,000 CZK

Emitted as the SHV XML and submitted via EPO/MOJE daně; totals reconcile with the period's DPHDP3.

Validation checklist

• Current SHV schema used; statement type (řádné/opravné/následné) correct
• DIČ and period correct; one line per customer per transaction code (aggregated)
• Transaction code correct (0 goods / 1 triangular / 3 services)
• Customer VAT IDs valid & active in VIES (country prefix correct)
• CZK whole-crown values; reconcile with DPHDP3 intra-EU lines
• Filed electronically by the 25th-after-period deadline (services may follow the tax period)

Last updated: 2026-05-31 — confirm the current SHV schema, transaction codes, VIES requirements, and the deadline against current Finanční správa (financnisprava.gov.cz) guidance before use.