In some cases, an EC Sales (ECS) report cannot be generated in your hellotax account. This may happen when the VAT registration details required for reporting are missing or when the transactions do not meet the relevant reporting conditions.

Below we explain why this happens and what it means for you.

Missing VAT Registration for the Reporting Country

An EC Sales report (Souhrnné hlášení) is used to report qualifying intra-EU B2B transactions from the Czech Republic.

To generate a Czech ECS report, your business must have the appropriate Czech VAT registration and the relevant registration details must be available in your hellotax account.

If the required Czech VAT number is missing, the report may not be generated.

However, a Czech VAT registration is not automatically required simply because you sell goods to a customer in the Czech Republic.

Why Is This Required?

Under EU and Czech VAT rules:

• EC Sales reports must identify the business making the report using the appropriate VAT identification number.
• The report must relate to transactions that are reportable in the Czech Republic.
• Qualifying transactions generally involve supplies to VAT-registered businesses in other EU member states.
• The relevant customer VAT identification numbers must also be correctly reported.

In the Czech Republic, this reporting is known as Souhrnné hlášení.

⚠️ Missing VAT registration details may prevent report generation, but not every cross-border transaction requires an ECS filing.

Example

• You are VAT registered in Germany.
• You supply goods from Germany to a VAT-registered customer in the Czech Republic.
• You are not VAT registered in the Czech Republic.

➡️ This transaction would generally be considered for German EC Sales reporting, rather than a Czech ECS report.

The absence of a Czech VAT number does not, by itself, mean that the transaction is incorrectly reported.

However, if you make qualifying intra-EU supplies from the Czech Republic, a Czech ECS reporting obligation may arise.

What You Can Do Next

You may wish to:

• Check whether your Czech VAT registration is active and recorded correctly in hellotax.
• Review the countries from which your goods are supplied.
• Confirm that the relevant transactions are subject to Czech ECS reporting.
• Check that customer VAT identification numbers and transaction data are complete.
• Consult your tax advisor if you are unsure whether a Czech VAT registration is required.

Once the necessary registration and transaction details are available, the report can be generated where the relevant reporting requirements are met.

Summary

A Czech EC Sales report requires the appropriate Czech VAT identification details and qualifying transactions that must be reported in the Czech Republic.

If these details are missing, report generation may not be possible.

However, the absence of a Czech VAT registration does not automatically mean that every transaction involving the Czech Republic requires one.

If you are unsure why your ECS report has not been generated, contact hellotax for assistance.