Czech Republic: Tax authority discussion paper on claiming VAT deduction in previous tax period through additional VAT return after receiving tax document
Discussion paper concludes that claiming VAT deduction in previous tax period through additional VAT return after receiving tax document is not possible.
The Coordination Committee of the Chamber of Tax Advisors and the General Financial Directorate (GFD) released a discussion paper concluding that it is not possible to claim a value added tax (VAT) deduction in a previous tax period through an additional VAT return after receiving a tax document.
The paper deals with a situation in which the supply recipient claims a VAT deduction not through a regular VAT return for the tax period in which the document was received but through an additional VAT return for the tax period in which the relevant tax liability arose, and files the additional VAT return only after the tax document is received. The paper concludes that because claiming a VAT deduction is conditional on possession of the tax document, it is not permissible to claim a VAT deduction through an additional VAT return for a tax period in which the statutory conditions for claiming the deduction were not yet fulfilled.
KPMG observation
Following the recent judgment of the EU General Court in case T-689/24, it is possible that this issue will be reconsidered by the Coordination Committee.
Read a March 2026 report prepared by the KPMG member firm in the Czech Republic