Overview

Receiving a message from the Czech tax authorities (Finanční správa) can feel stressful — but tax audits and compliance checks are a normal part of doing business, especially in eCommerce.

This guide explains what to expect and how to handle the process confidently.

👀 First Things First: What Is an Audit?

A VAT audit (daňová kontrola) is a process in which the Czech tax authorities check that your reported transactions and VAT declarations are accurate and complete.

You may also receive a request for clarification or supporting documents without a full audit being opened.

The authorities generally want to verify that your business activities have been correctly reported and that the relevant VAT obligations have been met.

📩 Step 1: Let Us Know

If you receive any communication from the Czech tax authorities, please forward it to us as soon as possible.

👉 We can review the request and guide you on the next steps.

💡 Important:

Handling and responding to a tax audit is a separate service. If you would like hellotax to actively manage the audit on your behalf, this can be arranged as an additional paid service, subject to the required authorisations.

If you prefer, you can also handle the process yourself. We can still provide initial guidance on the appropriate next steps.

⏳ Step 2: Keep an Eye on Deadlines

The Czech tax authorities may specify a deadline for providing documents, explanations or other information.

The response period depends on the type of request and the procedure involved.

👉 Missing a deadline can lead to:

• Additional requests or enforcement measures
• Procedural penalties where applicable
• Tax assessments based on the information available to the authorities

✔ Check the deadline stated in your notification and act promptly.

If you need additional time, ask whether an extension is available before the deadline expires.

📊 Step 3: What Information Might Be Requested?

The Czech tax authorities may request documents showing your business activities and VAT transactions.

These can include:

• Sales data from marketplaces and webshops
• Purchase invoices
• VAT invoices issued to customers
• Bank statements
• Payment provider reports (e.g. PayPal, Stripe)
• Shipping and transport documents
• Import and customs documentation
• Stock records (e.g. Amazon FBA, warehouses)
• Czech VAT returns, VAT Control Statements (Kontrolní hlášení) and EC Sales Lists (Souhrnné hlášení)

The documents required will depend on the scope of the audit.

🔄 Step 4: Understand What They're Checking

For businesses selling physical goods, the authorities may examine the full transaction flow:

👉 Purchase → Transport → Storage → Sale → Payment

They want to see that:

• Purchases and sales are accurately recorded
• Goods movements between countries are documented
• Warehouse and stock information is consistent
• VAT is applied correctly to each transaction
• The relevant transactions are included in Czech VAT reporting

For businesses supplying digital services, the review may focus on customer location, VAT treatment, invoices and OSS reporting where applicable.

🔍 Step 5: Make Sure Everything Matches

Consistency is key.

Check that:

• Sales reports match your VAT returns
• Payments can be reconciled with recorded sales
• Stock movements align with your transaction data
• VAT Control Statements and EC Sales Lists are consistent with the relevant records
• Import documents support any import VAT reported or deducted

👉 Any gaps or mismatches may lead to further questions.

🗂️ Step 6: Keep Things Clear and Organised

To make the process smoother:

• Submit complete and readable documents
• Organise files by reporting period and document type
• Provide short explanations where needed
• Keep copies of all documents submitted
• Respond through the communication channel specified by the tax authorities

🤝 How hellotax Can Support You

You have two options:

✔ Handle It Yourself

You can manage the audit directly, using your own accountant or tax advisor where necessary.

hellotax can provide initial guidance and help you identify relevant VAT reporting information available through our services.

⭐ Let Us Handle It for You

We can arrange audit assistance as an additional paid service, subject to the agreed scope and any necessary authorisations.

Depending on the service agreed, this may include:

• Reviewing relevant VAT and transaction data
• Preparing responses and supporting documentation
• Coordinating communication with the Czech tax authorities

The precise scope of support will be confirmed before the service begins.

✅ Key Takeaway

A VAT audit is about transparency, accuracy and traceability.

You will be better prepared when:

• Your records are complete
• Your data is consistent
• You respond within the required deadlines

👉 If you've received an audit request, contact hellotax promptly so we can help you understand the next steps.