Since 1 January 2016 all VAT payers have been obliged to file so-called control reports. The control report shall include data based on the issued and received invoices and other documents about goods or providing services. The control reports do not replace tax returns. They are just documents enabling the tax administration to get information about implemented transactions and to prevent possible drawing of financial means from the public budget. Conditions for filing the control reports differ from filing tax returns. Even the entities that pay VAT quarterly are obliged to file the control reports monthly. Be careful and file the control reports before the date; you will avoid considerable penalties!