The VAT control statement is a transaction-level list of issued and received invoices that VAT payers file electronically within 25 days of the period end. Both Slovakia and the Czech Republic use it to cross-match invoices between supplier and customer and issue a notice when the data do not agree. The core mechanism is the same, but the filing frequency and, above all, the penalties differ sharply between the two countries.
What is the control statement and who files it?
In Slovakia the control statement is governed by Section 78a of Act No. 222/2004 Coll. on VAT; in the Czech Republic by Section 101c and following of Act No. 235/2004 Coll. Every VAT payer files it electronically. The first practical difference is frequency: in Slovakia the statement follows the tax period, monthly or quarterly, whereas in the Czech Republic a legal entity always files monthly regardless of its VAT period, and only an individual files according to the return period. A business operating in both markets should build this asymmetry into its calendar, as our Slovak tax advisory overview also notes for cross-border VAT compliance.
What data does the statement contain?
Both statements are split into sections for output invoices (supplies made) and input invoices (supplies received on which VAT is deducted). Each individually reported invoice carries the partner’s VAT identification number, the invoice number, the tax base and the tax amount. The Czech statement reports invoices above CZK 10,000 individually and smaller ones in aggregate, while the Slovak statement uses parts A to D, including a separate part for corrective documents and for simplified cash-register receipts. In both systems those identifiers are what the tax authority uses to pair the documents.
How does invoice matching work?
After the statements arrive, the tax authority automatically compares what the supplier reported as an issued invoice against what the customer reported as a received invoice. If the VAT number, invoice number, tax base and tax all agree, the transaction is matched and no action follows. Where they diverge, or where one side has not reported the invoice at all, the system flags a mismatch that can trigger a notice. This is a routine technical check, not an accusation.
Why do mismatch notices arrive?
The most common cause is timing. A customer may book an invoice and deduct VAT in January, while the supplier reports it in February when it was issued, so for one month the transaction appears on only one side. Other typical causes are a typo in the invoice number, an incorrect or invalid VAT number, a different tax base due to rounding, wrong section placement, or a missing invoice that one party forgot to report. None of these necessarily means the recipient of the notice made the error.
How should you respond to a notice?
The response windows differ. In the Czech Republic you must react to a notice to amend or confirm data within 5 working days of its notification, or within 17 calendar days of delivery when it is sent to your data box, correcting the data through a follow-up control statement if needed. In Slovakia the notice sets its own deadline, and you correct errors either through a corrective statement before the filing deadline or a supplementary statement after it. In both countries the golden rule is the same: never ignore the notice, because silence is exactly what turns a harmless mismatch into a penalty.
What penalties apply?
This is where the systems diverge most. Slovakia gives the tax office discretion: a fine of up to EUR 10,000 for failure to file, late filing, incorrect or incomplete data, or failure to remove defects after a notice, rising to up to EUR 100,000 for repeated breaches, with the authority weighing the seriousness and duration. The Czech Republic instead sets fixed statutory fines of CZK 1,000, 10,000, 30,000 or 50,000 depending on the stage at which you comply, with the higher three halved for individuals and quarterly payers, plus up to CZK 500,000 for seriously obstructing tax administration. Slovakia is also phasing the statement out: mandatory e-invoicing starts in 2027 and the control statement is set to be abolished from mid-2030. Getting the underlying bookkeeping right is the surest way to avoid notices altogether, which is where professional accounting for companies in Slovakia pays off.
Have you received an invoice-mismatch notice for a control statement in Slovakia or the Czech Republic and are unsure whether the error is yours or your partner’s? We will review the statement and the invoices, prepare the response and set up your invoicing so mismatches stop recurring.
FAQ
How often is the VAT control statement filed?
In Slovakia it follows the VAT period, monthly or quarterly, within 25 days of the period end. In the Czech Republic a legal entity always files monthly, within 25 days of the calendar month, regardless of its VAT period, while an individual files according to the return period. Both are filed electronically only.
Why did I get a notice when my data are correct?
A mismatch often originates with the other party, for example a partner who reported the invoice in a different period or with a typo. In your response you confirm that your figures are correct. A mismatch therefore does not necessarily mean you made a mistake, but you must still react within the set deadline to avoid a penalty.
What are the penalties in each country?
Slovakia allows fines of up to EUR 10,000, rising to EUR 100,000 for repeated breaches, at the tax office’s discretion. The Czech Republic uses fixed statutory fines of CZK 1,000 to 50,000 depending on the stage of compliance, with the higher ones halved for individuals and quarterly payers, plus up to CZK 500,000 for seriously obstructing tax administration.