As from the first of January 2016, companies with a VAT registration in the Czech Republic will be obliged to submit a new VAT ledger statement electronically. This control ledger has to be submitted on a monthly basis by the 25th of the following month, the same deadline as the VAT return. The first control report has to be submitted by the 25th of February 2015. Penalties will apply if the report is not submitted within the relevant deadline..