What the invoice must show
Compare your draft with this checklist. What applies depends on the parties, the transaction, your tax status and the document type.
- Name or business name and address of the supplier and of the customer, plus the supplier's tax identification number (DIČ) and the customer's DIČ where the customer is a VAT payer (§ 29 odst. 1).
- A serial number that uniquely identifies the document within a series, and the issue date.
- The date of the taxable supply (or of payment, if received before the supply) when different from the issue date.
- The scope and subject matter of the goods or services and the unit price without VAT.
- The tax base for each rate, the applicable VAT rate (21% or 12%) and the VAT amount, stated in Czech crowns (CZK).
- Where relevant, the statement that the customer accounts for the tax (reverse charge) or the legal basis of an exempt supply, which the VAT Act requires for those cases; check the specific provision before issuing.
Key numbers
- Simplified tax document
- Up to CZK 10,000 incl. VATSource ↗A simplified document may omit the customer's name and tax ID, the net unit price, the tax base and the VAT amount (§ 30 and § 30a of the VAT Act).
- Issue deadline
- 15 days from the tax pointSource ↗A tax document must be issued within 15 days from the day the obligation to account for VAT arose (§ 28 odst. 8 of the VAT Act).
- Record retention
- 10 yearsSource ↗Tax documents are kept for 10 years from the end of the tax period in which the supply took place (§ 35 odst. 2).
Tax notes
The tax document must be issued within 15 days from the day the obligation to account for VAT arose (§ 28 odst. 8).
A simplified tax document may be used where the total including VAT is CZK 10,000 or less; it may omit the customer's name and tax ID, the net unit price, the tax base and the VAT amount (§ 30 and § 30a).
A business must register for VAT when its Czech taxable turnover exceeds CZK 2,000,000 in a calendar year, and a turnover above CZK 2,536,500 requires registration from the day after it is exceeded.
Electronic invoicing
There is no general B2B e-invoicing mandate in Czechia as of October 2026, so suppliers may issue paper or PDF invoices unless the parties agree otherwise. Public contracting authorities must accept EN 16931-compliant electronic invoices under Act 134/2016 (in force since 1 October 2016), and no next step for a B2B mandate had been announced on the EU country page consulted.
Late payment
Statutory interest between businesses is the CNB two-week repo rate on the first day of the half-year in which the delay started, plus 8 points (Government Regulation 351/2013), with a minimum recovery cost of CZK 1,200 per claim.
Record keeping
Tax documents must be kept for 10 years from the end of the tax period in which the supply took place (§ 35 odst. 2 of the VAT Act). Electronic invoices must remain readable and authentic for the full period.
Watch out for
- The CZK 2,536,500 turnover limit triggers registration on the day after it is exceeded, so monitor turnover during the year and not only at year-end.
- The exact list of goods and services under the 12% rate changed in 2024; check Annexes 2 and 3 of the VAT Act before applying the rate to a specific product.
Official links & tools
Go straight to the source for the latest rules, rates and registers. Non-English pages are tagged with their language.
Invoice rules2
Full text of the Czech VAT Act, including § 28 (issue deadline), § 29 (invoice content), § 30 (simplified documents) and § 35 (retention).
Tax Administration guidance on invoicing (Fakturace)Official questions and answers on invoice content and issuing under the VAT Act.
Registration2
Explains the CZK 2,000,000 and CZK 2,536,500 turnover triggers for mandatory VAT registration.
Registration for VAT: information on the 2022 amendment (CZK 2,000,000)Official explanation of the CZK 2,000,000 registration threshold that took effect in December 2022.
Number & company lookup3
Search the VAT payer register to confirm a counterparty's VAT status and published bank accounts.
Web service for checking reliable VAT payers and bank accountsTechnical documentation for checking whether a VAT payer is reliable and which bank accounts it has published.
ARES: business register lookupGovernment register of economic entities used to look up a company by its IČO (company number).
Late payment3
Explains the 2T repo rate on the first day of the half-year plus 8 points used for statutory late-payment interest.
History of the CNB two-week repo rateTable of every repo rate change with effective dates, used to set the late-payment reference rate.
Government Regulation 351/2013 Coll. on late-payment interestText setting the late-payment rate (repo rate + 8 points) and the CZK 1,200 minimum recovery cost.
Sources for this guide
Reviewed against these references on . Rules change, so check the current text before relying on it.