A person who is not a taxpayer and acquires a new means of transport in the Czech Republic from another Member State is obliged to submit a tax return, accompanied by a copy of the tax document and a report on the acquisition of the new means of transport within 10 days from the date of acquisition or within the time limit for submitting the tax return if it is an identified person (VAT payer only for cross-border transactions); these deadlines cannot be extended. On the basis of this tax return, the tax administrator shall assess the amount of tax which the acquiring person, who is not a taxable person or an identified person, is obliged to pay to the locally competent tax administrator within 25 days from the date on which the tax was assessed.

A taxable person who supplies a new means of transport to another Member State for consideration to a person who is not registered for tax in another Member State carries out a tax-exempt supply entitled to a tax deduction if the new means of transport is transferred to another Member State and the taxable person, together with the purchaser, submits a report to the locally competent tax authority on the supply of the new means of transport to another Member State within the time limit for filing the tax return, accompanied by a copy of the tax document issued. The supply of a new means of transport to another Member State to a person who is not registered for tax shall not be included by the taxable person in the summary report. A taxable person who acquires for consideration a new means of transport from another Member State from a person who is not registered for tax in another Member State shall also make a purchase of goods from another Member State which are subject to tax in the domestic territory and shall be obliged to attach to the tax return a report on the acquisition of the new means of transport and a copy of the tax document issued by the supplier.

A creditor who has made an adjustment to the tax base in the case of a bad debt is obliged to submit as an attachment to the tax return (a) copies of all issued tax documents indicating the taxable transactions for which he has made such an adjustment, or (b) a list of such documents indicating all the particulars on such tax documents.

A taxable person shall be obliged to submit a control report if a) he/she has carried out a taxable supply with a place of supply in the domestic territory or has received, before the date of such supply, consideration on which the obligation to declare tax has arisen, b) on a taxable supply with a place of supply in the domestic territory which he/she has received or on consideration which he/she has provided before the date of such supply, 1. (c) in the special scheme for investment gold, he has (1) received an intermediary service in respect of which tax has been claimed under section 92(5), (2) made an exempt supply of investment gold in respect of which he is entitled to a tax deduction under section 92(6)(b) and (c), or (3) manufactured investment gold or converted gold into investment gold under section 92(7).

A taxpayer that is a legal entity shall submit an audit report for a calendar month within 25 days after the end of the calendar month.