Skip to content

VAT — regimes and returns

Danito supports two basic VAT regimes: not VAT-registered (the default state) and VAT payer. The VAT payer regime further distinguishes ordinary domestic supplies, EU B2B supplies (reverse charge) and supplies to a third country.

Steps

  1. In Subject settings → VAT, choose the regime:
    • Not VAT-registered — if your turnover for the calendar year does not exceed 2 000 000 Kč. When you exceed it, you become a VAT payer from 1 January of the following year; when you exceed the higher threshold of 2 536 500 Kč, you become a VAT payer immediately, on the following day.
    • VAT payer — if you are a registered VAT payer; fill in your VAT ID (DIČ).
  2. If you are a VAT payer, choose the taxable period: monthly or quarterly (after the account is created, the default is monthly).
  3. At the end of each period, Danito generates a VAT overview with the supporting data for the return (lines for domestic outputs, inputs, reverse charge, non-EU supplies and the EC Sales List).
  4. Download the overview as PDF or XML and hand it over to your accountant together with the export of documents.

Key VAT regimes

Symbolic code Pohoda Money S3 Abra Use
DOMESTIC_OUTPUT UD UD UD Domestic output (ordinary client in CZ)
EU_B2B_OUTPUT RE DD RE EU B2B (reverse charge on the customer's side)
THIRD_COUNTRY_OUTPUT UR VS UR Output outside the EU (USA, UK after Brexit, etc.)
DOMESTIC_INPUT PD PD PD Domestic input (invoice received from a VAT payer)
REVERSE_CHARGE_INPUT_EU PK PK PK EU input with reverse charge
NON_VAT_PAYER_OUTPUT UN UN UN Output from a non-payer (subject without VAT registration)

Platform income and VAT: platform income is not automatically an "output from a non-payer". If you are an identified person (for VAT) or a VAT payer, the regime is derived from where the platform operator is established: income from an operator in the EU (e.g. YouTube and Google AdSense via Google Ireland, or Instagram via Meta Platforms Ireland) is an EU B2B supply under the reverse charge regime and is reported in the EC Sales List (EU_B2B_OUTPUT); income from an operator in a third country (e.g. Twitch and Patreon from the USA, or TikTok from the United Kingdom) is a supply outside the EU (THIRD_COUNTRY_OUTPUT), without an EC Sales List. The NON_VAT_PAYER_OUTPUT regime is used only for a genuine non-payer. See Platform income.