What goes into each box -Czechia VAT report

Note:

Nondeductible tax codes created by checking the 100% Non-deductible box on the Tax Code page is not supported. If you want to create nondeductible tax codes that will work with International Tax Reports SuiteApp, see Setting Up Nondeductible Input Tax.

The following table shows how NetSuite uses the tax codes to get the values for the Czechia VAT report.

I. Taxable supplies	Tax base	Output tax
Delivery of goods or provision of service with a domestic delivery place (e.g. Sections 13, 14, 18)	Base	1	Net amount of sales S-CZ	Tax amount of sales S-CZ +Tax amount of sales adjustment of box 1b, S-CZ
Reduced	2	Net amount of Sales R-CZ, SR-CZ	Tax amount of sales R-CZ, SR-CZ +Tax amount of sales adjustment of box 2b, R-CZ, SR-CZ
Purchase of goods from another member state (Section 16; Section 17 (6) (e); Section 19 (3))	Base	3	Net amount of Purchases ES-CZ	Notional tax amount of Purchases ES-CZ
Reduced	4	Net amount of Purchases ER-CZ	Notional tax amount of Purchases ER-CZ
Receiving services with place of supply according to section 9 (1) from an entity registered for tax in another member state	Base	5	Net amount of Purchases ESSP-CZ	Notional tax amount of Purchases ESSP-CZ
Reduced	6	Net amount of Purchases ESPR-CZ	Notional tax amount of Purchases ESPR-CZ
Import of goods (Section 23 (3-5))	Base	7	Net amount of Purchases I-CZ, IZ2-CZ	Tax amount of purchases I-CZ +Notional tax amount of purchase IZ2 +Tax amount of purchase adjustment of box 7b, I, IZ2
Reduced	8	Net amount of Purchases IR-CZ	Tax amount of Purchases IR-CZ +Tax amount of purchase adjustments of box 8b, IR-CZ
Purchase of new transport vehicle (Section 19 (4))	9	Net amount of Purchases NV-CZ	Tax amount of Purchases NV-CZ +Tax amount of purchase adjustments of box 9b, NV-CZ
Regime of tax liability transfer (Section 92a) -goods supplier or service provider	Base	10	Net amount of Purchases RC-CZ	Notional tax amount of Purchases RC-CZ
Reduced	11	Net amount of Purchases RCR-CZ, RCSR-CZ	Tax amount of Purchases RCR-CZ, RCSR-CZ
Other taxable supplies where the tax is to be declared by the taxpayer upon receipt (Section 108)	Base	12	Net amount of Sales OT-CZ, Net amount of Purchases IS-CZ, RCOND-CZ	Tax amount of sales, OT-CZ, Notional tax amount of Purchases IS-CZ, RCOND-CZ
Reduced	13	Net amount of sales OTR-CZ, OTSR-CZ, Net amount of purchases ISR-CZ, ISSR-CZ, RCOND2-CZ, RCOND3-CZ	Tax amount of sales OTR-CZ, OTSR-CZ +Tax amount of sales adjustments box 13b, OTR-CZ, OTSR-CZ + Notional tax amount of purchases ISR-CZ, ISSR-CZ, RCOND2-CZ, RCOND3-CZ

I. Taxable supplies

Tax base

Output tax

Delivery of goods or provision of service with a domestic delivery place (e.g. Sections 13, 14, 18)

Base

Net amount of sales S-CZ

Tax amount of sales S-CZ +Tax amount of sales adjustment of box 1b, S-CZ

Reduced

Net amount of Sales R-CZ, SR-CZ

Tax amount of sales R-CZ, SR-CZ +Tax amount of sales adjustment of box 2b, R-CZ, SR-CZ

Purchase of goods from another member state (Section 16; Section 17 (6) (e); Section 19 (3))

Base

Net amount of Purchases ES-CZ

Notional tax amount of Purchases ES-CZ

Reduced

Net amount of Purchases ER-CZ

Notional tax amount of Purchases ER-CZ

Receiving services with place of supply according to section 9 (1) from an entity registered for tax in another member state

Base

Net amount of Purchases ESSP-CZ

Notional tax amount of Purchases ESSP-CZ

Reduced

Net amount of Purchases ESPR-CZ

Notional tax amount of Purchases ESPR-CZ

Import of goods (Section 23 (3-5))

Base

Net amount of Purchases I-CZ, IZ2-CZ

Tax amount of purchases I-CZ +Notional tax amount of purchase IZ2 +Tax amount of purchase adjustment of box 7b, I, IZ2

Reduced

Net amount of Purchases IR-CZ

Tax amount of Purchases IR-CZ +Tax amount of purchase adjustments of box 8b, IR-CZ

Purchase of new transport vehicle (Section 19 (4))

Net amount of Purchases NV-CZ

Tax amount of Purchases NV-CZ +Tax amount of purchase adjustments of box 9b, NV-CZ

Regime of tax liability transfer (Section 92a) -goods supplier or service provider

Base

Net amount of Purchases RC-CZ

Notional tax amount of Purchases RC-CZ

Reduced

Net amount of Purchases RCR-CZ, RCSR-CZ

Tax amount of Purchases RCR-CZ, RCSR-CZ

Other taxable supplies where the tax is to be declared by the taxpayer upon receipt (Section 108)

Base

Net amount of Sales OT-CZ, Net amount of Purchases IS-CZ, RCOND-CZ

Tax amount of sales, OT-CZ, Notional tax amount of Purchases IS-CZ, RCOND-CZ

Reduced

Net amount of sales OTR-CZ, OTSR-CZ, Net amount of purchases ISR-CZ, ISSR-CZ, RCOND2-CZ, RCOND3-CZ

Tax amount of sales OTR-CZ, OTSR-CZ +Tax amount of sales adjustments box 13b, OTR-CZ, OTSR-CZ +

Notional tax amount of purchases ISR-CZ, ISSR-CZ, RCOND2-CZ, RCOND3-CZ

II. Supplies exempt from tax and with a foreign delivery place and a tax abatement claim	Value
Delivery of goods to another member state (Section 64)	20	Net amount of sales ES-CZ, ER-CZ, EZ-CZ
Provision of services with a delivery place in other member state specified in section 102 clause 1 letter d	21	Net amount of sales ESSS-CZ
Export of goods (Section 66)	22	Net amount of sales O-CZ
Delivery of a new vehicle to an entity not registered for tax in another member state (Section 19 (4))	23	Editable field
Shipment of goods to another member state (Section 18)	24	Editable field
Regime of tax liability transfer (section 92a) -goods supplier or service provider	25	Net amount of sales -CZ, RCR-CZ, RCSR-CZ
Other performed supplies with a tax abatement claim (e.g. Sections 24a, 67, 68, 69, 70, 89, 90, 92)	26	Net amount of sales Z-CZ, E-CZ, OS-CZ, Net amount of purchases IG-CZ

II. Supplies exempt from tax and with a foreign delivery place and a tax abatement claim

Value

Delivery of goods to another member state (Section 64)

Net amount of sales ES-CZ, ER-CZ, EZ-CZ

Provision of services with a delivery place in other member state specified in section 102 clause 1 letter d

Net amount of sales ESSS-CZ

Export of goods (Section 66)

Net amount of sales O-CZ

Delivery of a new vehicle to an entity not registered for tax in another member state (Section 19 (4))

Editable field

Shipment of goods to another member state (Section 18)

Editable field

Regime of tax liability transfer (section 92a) -goods supplier or service provider

Net amount of sales -CZ, RCR-CZ, RCSR-CZ

Other performed supplies with a tax abatement claim (e.g. Sections 24a, 67, 68, 69, 70, 89, 90, 92)

Net amount of sales Z-CZ, E-CZ, OS-CZ, Net amount of purchases IG-CZ

III. Additional data
Simplified procedure for delivery of goods in the form of a trilateral business (Section 17) by an intermediary	Purchase of goods	30	Editable field
Delivery of goods	31	Editable field
Exempted import of goods according to section 71g	32	Net amount of purchases IE-CZ
Tax correction for receivables from debtors involved in insolvency proceedings (section 44)	Creditor	33	Editable field
Debtor	34	Editable field

III. Additional data

Simplified procedure for delivery of goods in the form of a trilateral business (Section 17) by an intermediary

Purchase of goods

Editable field

Delivery of goods

Editable field

Exempted import of goods according to section 71g

Net amount of purchases IE-CZ

Tax correction for receivables from debtors involved in insolvency proceedings (section 44)

Creditor

Editable field

Debtor

Editable field

IV. Claim for tax abatement	Tax base	In full amount	Reduced claim
From received taxable supplies from taxpayers	Base	40	Net amount of purchases S-CZ, Deduct_S-CZ	(Tax Amount of purchases S-CZ, Deduct_S +Tax amount of purchase adjustments box 40b, S-CZ) - Tax amount of nondeductible NonDeduct_S	Editable field
Reduced	41	Net amount of Purchases R-CZ, SR-CZ, Deduct_R, Deduct_SR	(Tax Amount of Purchases R-CZ, Deduct_R, Deduct_SR +Tax Amount of Purchase Adjustments box 41b, R-CZ, SR-CZ) - Tax Amount of Nondeductible NonDeduct_R, NonDeduct_SR	Editable field
Upon import of goods when the tax administrator is the customs duty office	42	Editable field	Editable field	Editable field
From taxable supplies recorded on lines 3 to 13	Base	43	3(Box 3a +box 5a +box 7a +box 9a +box 10a +box 12a) -Net amount of Purchases RCOND-CZ	(Box 3b +box 5b +box 7b +box 9b +box 10b +box 12b) -Notional amount of Purchases RCOND-CZ	Tax amount of purchases NV-CZ; Excludes RCOND2-CZ and RCOND3-CZ
Reduced	44	(Box 4a +box 6a +box 8a +box 11a +box 13a) -Net amount of Purchases RCOND2-CZ, RCOND3-CZ	(Box 4b +box 6b +box 8b +box 11b +box 13b) -Notional amount of Purchases RCOND2-CZ, RCOND3-CZ	Editable field Excludes RCOND2-CZ and RCOND3-CZ
Tax deduction correction according to section 75 (4) 77 and 79	45		Editable field	Editable field
Tax abatement total	46		Box 40b +box 41b +box 42b +box 43b +box 44b +box 45b	Editable field
Value of purchased assets specified in Section 4 (3d and 3e)	47	Editable field	Editable field	Editable field

IV. Claim for tax abatement

Tax base

In full amount

Reduced claim

From received taxable supplies from taxpayers

Base

Net amount of purchases S-CZ, Deduct_S-CZ

(Tax Amount of purchases S-CZ, Deduct_S +Tax amount of purchase adjustments box 40b, S-CZ) -

Tax amount of nondeductible NonDeduct_S

Editable field

Reduced

Net amount of Purchases R-CZ, SR-CZ, Deduct_R, Deduct_SR

(Tax Amount of Purchases R-CZ, Deduct_R, Deduct_SR +Tax Amount of Purchase Adjustments box 41b, R-CZ, SR-CZ) -

Tax Amount of Nondeductible NonDeduct_R, NonDeduct_SR

Editable field

Upon import of goods when the tax administrator is the customs duty office

Editable field

From taxable supplies recorded on lines 3 to 13

Base

3(Box 3a +box 5a +box 7a +box 9a +box 10a +box 12a) -Net amount of Purchases RCOND-CZ

(Box 3b +box 5b +box 7b +box 9b +box 10b +box 12b) -Notional amount of Purchases RCOND-CZ

Tax amount of purchases NV-CZ; Excludes RCOND2-CZ and RCOND3-CZ

Reduced

(Box 4a +box 6a +box 8a +box 11a +box 13a) -Net amount of Purchases RCOND2-CZ, RCOND3-CZ

(Box 4b +box 6b +box 8b +box 11b +box 13b) -Notional amount of Purchases RCOND2-CZ, RCOND3-CZ

Editable field

Excludes RCOND2-CZ and RCOND3-CZ

Tax deduction correction according to section 75 (4) 77 and 79

Editable field

Tax abatement total

Box 40b +box 41b +box 42b +box 43b +box 44b +box 45b

Editable field

Value of purchased assets specified in Section 4 (3d and 3e)

Editable field

Reduction of tax abatement
Supplies exempt from tax without a tax abatement claim	50	Editable field
Value of supplies not included in the calculation of Section 76 (4)	51	Tax abatement claim	No tax abatement claim
	Editable field		Editable field
Reduced tax deduction proportion	52	Coefficient (%)	Editable field	Abatement	Editable field
Settlement of tax abatement (Section 76 (7) to (10))	53	Settlement coefficient (%)	Editable field	Change of tax abatement	Editable field

Reduction of tax abatement

Supplies exempt from tax without a tax abatement claim

Editable field

Value of supplies not included in the calculation of Section 76 (4)

Tax abatement claim

No tax abatement claim

Editable field

Reduced tax deduction proportion

Coefficient (%)

Editable field

Abatement

Editable field

Settlement of tax abatement (Section 76 (7) to (10))

Settlement coefficient (%)

Editable field

Change of tax abatement

Editable field

VI. Calculation of tax liability
Adjustment of tax abatement (Section 78 to 78c) +deduction adjustment according to section 78 and equalisation according to section 79 of the VAT Act in force until the end of the year 2010	60	Editable field
Tax return (Section 84)	61	Editable field
Output tax (1+2+3+4+5+6+7+8+9+10+11+12+13-61+tax according to Section 108 (1k))	62	(Box 1b + box 2b + box 3b + box 4b + box 5b + box 6b + box 7b + box 8b + box 9b + box 10b + box 11b + box 12b + box 13b) – box 61
Tax abatement (46 in full amount +52 abatement +53 change of abatement +60)	63	46 in full amount +52 abatement +53 change of abatement +60
Real tax liability (62-63)	64	62-63
Excess abatement (63-62)	65	63-62
Change of tax liability upon submission of additional declaration (62-63)	66	62-63

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