DUZP (date of taxable supply)
DUZP (datum uskutečnění zdanitelného plnění) is the date of taxable supply: the day a Czech VAT payer delivers goods or provides a service for VAT purposes. The obligation to declare VAT normally arises on that day. A tax document must state DUZP whenever it differs from the invoice's issue date.
Updated: · By Stepan Talalayev
How the date is set
The VAT Act sets DUZP by the kind of supply. The obligation to declare the tax arises on that day (§ 20a(1)), and a tax document has to be issued within 15 days of it (§ 28(8)).
| Supply | DUZP is | Legal basis |
|---|---|---|
| Goods | The day the goods are delivered | § 21(1)(a) |
| Services | The day the service is provided or the day the tax document is issued, whichever comes first. Payment calendars, instalment calendars and documents for a payment received are excluded from the second option | § 21(3) |
| Work under a contract for work (smlouva o dílo) | The day the work, or a part of it, is accepted | § 21(4)(a) |
| Payment received before the supply | The day the payment is received, for the VAT on that payment. This doesn't apply when the supply isn't yet known precisely enough: at least the goods or service, the VAT rate and the place of supply have to be known | § 20a(2) and (3) |
Some supplies have their own rules, such as utilities billed by meter reading or long-running supplies; the Act covers them in the same § 21. The table shows the cases a freelancer or small company meets most often.
An example
A VAT-payer freelancer finishes a consulting service on 27 October 2026 and issues the invoice on 3 November 2026. The example is made up to show the rule; it isn't a real invoice.
| Detail | Date | Why |
|---|---|---|
| Service provided | 27 October 2026 | The service is complete |
| Invoice issued | 3 November 2026 | The issue date |
| DUZP | 27 October 2026 | § 21(3): the earlier of the day of provision and the day the document is issued |
| Latest day to issue the invoice | 11 November 2026 | 15 days after 27 October (§ 28(8)) |
The two dates differ here, so the invoice must show both. If the invoice were issued on 27 October as well, one date would do.
Where DUZP appears on the invoice
A tax document states the day of the supply, or the day payment was received where VAT is due on receipt, if it differs from the day the document is issued (§ 29(1)(h)). Czech invoices label it “DUZP”.
- On a VAT invoice, DigiTale Invoice prints the date in the dates list: “Tax point” on an English invoice, “DUZP” on a Czech one.
- In the form it is the field “Date of taxable supply”. Leave it empty and the issue date is printed.
- On an invoice without VAT the date isn't printed. If the supply happened on a different day than the issue date, add it to the “Note”.
Related terms
- IČO and DIČ: the identification numbers that sit next to DUZP in the supplier and customer blocks.
- Variable symbol: the number your client puts on the bank transfer.
- Czech invoicing in English: all the Czech terms on an invoice in one table.
Set the date of taxable supply when you fill in the invoice details.Create an invoice
This guide explains the rules in general terms. It isn't tax or legal advice; for your own situation, ask a tax adviser.
Sources
- § 20a VAT Act (zákon č. 235/2004 Sb.): when the obligation to declare VAT arises (checked )
- § 21 VAT Act: the day a taxable supply is considered made (checked )
- § 29 VAT Act: details of a tax document, including DUZP (checked )
- § 28 VAT Act: who must issue a tax document, and within how many days (checked )
Related guides
- Variable symbol (variabilní symbol)
What a variable symbol is, how it differs from the constant and specific symbols, how to enter it when paying from abroad, and how DigiTale Invoice prints it and puts it in the payment QR code.
- IČO and DIČ (Czech company and tax ID numbers)
What IČO and DIČ mean on a Czech invoice, how the eight-digit IČO check digit works, how a DIČ is built, why a DIČ doesn't prove VAT-payer status, and how ARES helps.