Ensuring tax collection and the implementation of public budgets is an important task for everyone EU Member State. Value added tax is one of the important pillars of budget financing. In this context, every person liable for value added tax incurs monetary obligations and non-monetary nature. Compliance with these obligations is governed by public law, namely through sanction systems. The subject of the contribution are selected tax sanctions from added value in the Czech Republic in comparison with some sanction systems in the EU. Empirical research it starts with a comparison of sanction systems in selected EU member states, even in the case of application of voluntary disclosure by a taxable person. The aim of the paper is based on an analysis of sanction systems and a comparison of current aspects of selected sanctions on value added tax in the Czech Republic to consider the risks that could negatively affect the collection of the VAT.