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Czech Republic issues new VAT invoice rules

  • VAT
  • 25 June 2013 | Richard Asquith

Czech Republic issues new VAT invoice rules

The Czech General Finance Directorate has issued new guidance on the rules for Czech VAT invoices, in accordance with the latest EU VAT Invoicing Directive.

The new guidance covers:

  • Companies may retain VAT invoices outside of the Czech Republic as part of outsourcing arrangements
  • Electronic invoices may be used if backed-up by secure control procedures.  Only if the tax payer is convinced that such procedures are effective may it discard the original VAT invoice.

Almost all other EU member countries have now implemented the 2nd EU VAT Invoicing Directive from the start of 2013.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.