Czech Republic VAT invoice requirements

Czech VAT rules on the format and information to be provided on invoices broadly conform with the obligations of the EU VAT Directive and its VAT invoice requirements.

Date of issuance and storage of Czech invoices

Czech VAT invoices must be issued within fifteen days following the tax point.  Invoices must be stored for ten years. The Czech Republic, like all EU member states, now permits the use of electronic invoices under certain conditions. The Czech tax authorities must be informed of the method and location of the invoice storage.

Czech invoice requirements

Invoices must contain at least the following information:

  • Date of issuance
  • A unique, sequential number
  • VAT number of the supplier and customer
  • Full name and address of the supplier and customer
  • Full description of the goods or services provided
  • Details of quantities of goods, if applicable
  • A date of the supply if different from the invoice date
  • Unit price and any discount if the discount is not included in the unit price
  • The net, taxable value of the supply
  • The VAT rate applied, and the amount of VAT (shown in CZK)
  • Details to support zero VAT – export, reverse charge or intra-community supply
  • Reference to any special scheme e.g. travel agents’ margin scheme, second-hand goods, art or antiques schemes.
  • The total, gross value of the invoice

For invoices below CCK 10,000, the following information only is required:

  • date of invoice
  • VAT number of the supplier
  • description of goods or services
  • VAT amount charged

Latest Czech news

EU e-services VAT thresholds

December 17, 2018

From 1 January 2019, EU member states introduce two VAT and invoicing simplifications to the B2C digital services Mini One Stop Shop (MOSS) regime. This covers the 2015 reforms to destination-based VAT obligations on electronic consumer sales, and the introduction of the single MOSS return.

Payment Service Providers co-opted in VAT fraud fight

December 16, 2018

The European Commission has proposed required Payment Service Providers (PSP) to surrender details of cross-border e-commerce transactions from 1 January 2022. The aim is to help tackle over €5billion in annual VAT fraud by online merchants.

EU moves new B2C VAT liabilities to marketplaces 2021

December 12, 2018

On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border transactions below €150. Where goods are imported by an EU or non-EU merchant, and then sold via a marketplace in another EU country..