Updated 6.1.2025.

Monthly filing

This is the basic and most common VAT filing arrangement. Your VAT return is submitted for each month, always by the 25th day of the following month. The same deadline applies to paying VAT. 

When you register for VAT, you automatically become a monthly filer. You have no choice. You can become a quarterly filer only after some time and under certain conditions, as explained below.

Quarterly filing

The tax office offers small, reliable VAT payers the option to file returns, and therefore pay VAT, at longer intervals: 4 times a year. The filing deadline is again 25 days after the quarter ends (25.4. for Q1, 25.7. for Q2, 25.10. for Q3 and 25.1. for Q4).

However, not everyone can become a quarterly filer:
    • your turnover in the previous calendar year must not exceed CZK 10 million (from 2025, this threshold increases to CZK 15 million),
    • you must not be listed as an unreliable VAT payer (you must not owe VAT; you can check the VAT payer register),
  • you cannot become a quarterly filer in the year you register for VAT or the following year – so this year, taxpayers who registered in 2020 or earlier can become quarterly filers for 2022 for the first time (registration in 2020, not possible in 2021, possible in 2022),
  • you must not be part of a VAT group – VAT groups are only for huge companies, so I am 99% confident this does not apply to you. 🙂 
Advantages vs disadvantages

Here I would emphasise that the situation differs slightly between VAT-registered individuals and legal entities.

For individuals, the administration they previously handled monthly can genuinely move to quarterly. If you do not have an overwhelming number of documents and can stay organised over the quarter, I see no problem in switching to quarterly filing. 

For legal entities, however, the administration itself does not change much. Why? Even as a quarterly filer, you must still submit VAT control statements on a monthly basis. A classic Czech muddle. For legal entities, the only advantage I see is the ability to defer VAT payments, allowing more flexibility with company cash flow. 🙂 Conversely, I see a disadvantage for clients who often receive VAT refunds (construction, accommodation and restaurants). They will see their money several months later than they are used to.

If anything is unclear, just get in touch and we can discuss it at a consultation if needed. 🙂