Due to the changes in the VAT Act from the new year, based mainly on the so-called consolidation package, the financial administration has already issued information on the new look of the VAT control declaration and VAT return forms.

As the two reduced VAT rates (15% and 10%) will be abolished, and only one reduced VAT rate (12%) is to be effective from 1 January 2024, minor changes will have to be made to the control declaration and VAT return forms. This will mainly involve changes to the descriptions of selected items on these forms. The summary reporting form will probably remain unchanged.

These modifications will be the subject of an update of Decree 457/2020 Coll., on value added tax form submissions, which will be published in the Collection of Laws after the adoption of the amendment to the VAT Act. You can find more information on the expected modifications to the forms here.