Recapitulative List for VAT purposes

From 1 January 2014, the amendment to the VAT Act No. 222/2004 Coll. established a new form of obligatory VAT report – the “Recapitulative List for VAT purposes”. This Recapitulative List should include all domestic VAT outputs as well as the input VAT deductions reported in respective VAT return in a detailed structure. The deadline for electronic filing of the document is the same as for the submission of standard VAT return.