Freelancers: Report your EU services for VAT
When a business person, a self-employed freelancer from the Czech Republic, provides services to a client in another EU country, he or she must consider the Value Added Tax (VAT) and report the transaction – invoice – to the European database.
= There is no VAT on your side to pay, but there is this piece of admin to submit.
We prepared a step-by-step guide, in cooperation with a certified tax advisor Jana Střelická, from tax consulting company Auditor.eu.
Do I have to report services and transactions to other EU countries?
A) Yes, if you provide services “B2B” to business partners from the EU, you have an obligation to submit “EC Sales List” aka VIES Summary report (Souhrnné hlášení in Czech) for months, when you charge these services to your customer. In months when no services are charged, you are not obliged to submit ECSL. If you do not have any other transactions for the particular month (e.g. receipt of services from EU business partners), you do not need to submit VAT return.
B) When providing services to private individuals, or clients who are not a business, you don’t report to VIES.
C) When providing services to a client registered in a country outside of the EU, you don’t report to VIES.
How to fill-in VAT reports as a VAT identified person, step-by-step
1. Issue a normal invoice to your business partner from the EU.
Within 15 days of the date of taxable supply or on the last day of provision of services for a particular month.
2. Sign up to your DIS+
Go to adisspr.mfcr.cz/pmd/home/prihlaseni-do-dis (the web is only in Czech, so use your browser’s translator). Sign in with your “datová schránka” data mailbox login, and agree to the transfer of your data to the Tax office. 
Once in DIS+, click on the name of the person who must report the VAT.
3. From the menu select “FORMS”, click on “New electronic form”, and choose Value Added Tax and particularly “VIES summary report”.
4. You have entered the form. In the menu on the right, move through the form “next page” or “previous page”.
Start with checking our identification, including your VAT (“DIČ”) number and fill in the month and year for which EC SL is submitted. 
On the following page confirm again all your data by clicking on all the dotted boxes.
Next, report the details of the transaction. Fill in “SH lines” for each of the clients.
- select the country of your client
- VAT number of the client
- code of supply = “3” for services
- Number of supplies / invoices to this customer in this particular month
- Value of the invoice – you must use the official exchange rate of the Czech National Bank for the particular day, ie. the day of provision of the service.
Skip the page with “Call-of-stock” and ask the form to check the values and show you the “error log”. If everything is fine, then “send the document” with the last button on the page and confirm the submission on the next page again.
Congratulations! You are all done. You can find the submitted reports in the respective section in your DIS+.
More about VAT
This article is a part of our series of articles about VAT:
- Register as an Identified Person for VAT
- Report your EU services for VAT (here)
- Report and pay VAT for buying services from abroad
The article was written in cooperation with a certified tax advisor Jana Střelická, from tax consulting company Auditor.eu. Feature picture source: canva.com
