What a Czech invoice must contain
Every Czech business must show its name, registered office and IČO on an invoice, under § 435 of the Civil Code. A VAT payer's invoice is also a tax document, and § 29 of the VAT Act adds the customer, both parties' DIČ, a number, the issue date and DUZP, unit prices without VAT, the tax base, rate and VAT.
Updated: · By Stepan Talalayev
The checklist
A VAT payer issues a tax document (daňový doklad), whose details are listed in § 29 of the VAT Act. A business that isn't a VAT payer follows § 435 of the Civil Code, and, if it keeps accounts, the rules for accounting documents in § 11 of the Accounting Act. The last column shows where DigiTale Invoice prints each detail.
| Detail | VAT payer (tax document) | Non-VAT payer | Where DigiTale Invoice prints it |
|---|---|---|---|
| Supplier's name and registered office | Required: § 29(1)(a); “name” means the business name or name, any addendum, and the registered office (§ 29(4)) | Required: § 435(1) | Supplier block: name, street, postcode and city |
| Supplier's IČO | Required by § 435(1), which applies to every business | Required if one was assigned: § 435(1) | Supplier block, “Reg. No.” line |
| Register entry (for the commercial register, its section and file number) | Required by § 435(1) | Required: § 435(1); a business in no public register states its entry in another record | No separate field: add it to the “Note” |
| Supplier's DIČ | Required: § 29(1)(b), unless none was assigned (§ 29(3)(a)) | Not required | Supplier block, “VAT ID” line, when filled in |
| Customer's name and address | Required: § 29(1)(c) | The participants of the transaction, for businesses that keep accounts: § 11(1)(b) | Customer block |
| Customer's DIČ | Required: § 29(1)(d), unless the customer has none (§ 29(3)(b)) | Not required | Customer block, “VAT ID” line, when filled in |
| Invoice number | Required: the tax document's evidence number, § 29(1)(e) | The document's designation, for businesses that keep accounts: § 11(1)(a) | Next to the title, “No.” |
| Issue date | Required: § 29(1)(g) | When the document was made, for businesses that keep accounts: § 11(1)(d) | Dates list, “Issued” |
| Date of taxable supply (DUZP) | Required if it differs from the issue date: § 29(1)(h) | When the transaction took place, if that differs from the issue date: § 11(1)(e) | VAT invoices: “Tax point”, which is the issue date unless you enter another. Invoices without VAT don't print it, so add it to the “Note” if it differs |
| What was supplied, and how much | Required: the scope and subject of the supply, § 29(1)(f) | The content of the transaction, and the amount or the unit price and quantity: § 11(1)(b) and (c) | Item rows: description, quantity and unit |
| Unit price without VAT, and any discount not included in it | Required: § 29(1)(i) | The amount, or the unit price and quantity: § 11(1)(c) | Item rows: on VAT invoices the unit price is printed without VAT |
| Tax base, VAT rate and amount of VAT | Required: § 29(1)(j), (k) and (l); the VAT amount is stated in Czech crowns | Not applicable | Item rows and the VAT recap by rate. Amounts stay in the invoice currency (see the warning below) |
Whoever makes the supply answers for the details on a tax document and for issuing it on time (§ 26(4) VAT Act). DigiTale Invoice prints what you enter; it doesn't check your details against a register.
VAT payers: the tax document
A VAT payer must issue a tax document when it supplies goods or services to another taxable person or to a legal entity, except for supplies exempt without the right to deduct (§ 28(1)(a)). The deadline is 15 days from the day the obligation to declare the tax arose (§ 28(8)). The document can be on paper or electronic; an electronic one needs the customer's consent (§ 26(2) and (3)).
Some supplies need an extra line under § 29(2): a reference to the exemption for an exempt supply, the words “daň odvede zákazník” when the customer accounts for the VAT, and similar statements for other special cases.
Non-VAT payers
If you aren't a VAT payer, the VAT Act's list doesn't apply. § 435(1) of the Civil Code still requires every business to state its name and registered office on business documents, its IČO if it has one, and its register entry: a business in the commercial register gives the section and file number, one in another public register gives that entry, and one in no public register gives its entry in another record. Other details may be added as long as they aren't misleading (§ 435(2)).
Businesses that keep accounts treat the invoice as an accounting document, which has its own list in § 11(1) of the Accounting Act, including signature records of the people responsible (§ 11(1)(f)); DigiTale Invoice doesn't add those. Under § 1(2), accounts are kept by legal entities, by sole traders registered in the commercial register, by other sole traders whose turnover exceeded 25,000,000 Kč in the previous calendar year, and by anyone who chooses to.
On an invoice without VAT, DigiTale Invoice prints “Not a VAT payer” (in Czech: “Není plátce DPH”) under your details, so your client knows why there is no VAT.
DUZP and when it differs from the issue date
DUZP (datum uskutečnění zdanitelného plnění) is the date of the taxable supply, and the obligation to declare the VAT arises on that day (§ 20a(1)). If you are paid in advance, it generally arises on the day of payment instead (§ 20a(2)). § 21 sets the date:
- goods: the day they are delivered (§ 21(1)(a));
- services: the day the service is provided or the day the tax document is issued, whichever comes first, with exceptions for payment calendars and advance-payment documents (§ 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)).
The tax document must state DUZP when it differs from the issue date. DigiTale Invoice prints the date on every VAT invoice: it uses the issue date unless you enter a different one.
VAT rates and the VAT recap
The VAT Act has two rates: the standard rate of 21 % and the reduced rate of 12 % (§ 47(1)). They apply from 1 January 2024, when zákon č. 349/2023 Sb. replaced the two former reduced rates with a single rate of 12 %. The rate that applies is the one in force on the day the obligation to declare the tax arises (§ 47(2)).
| Rate | Applies to | Legal basis |
|---|---|---|
| 21 % (standard) | Goods and services, unless the Act says otherwise | § 47(1)(a), (3) and (4) |
| 12 % (reduced) | Goods in Annex 3 and services in Annex 2 of the Act, plus heat and cooling | § 47(1)(b), (3) and (4) |
A VAT recap lists the tax base, the VAT and the total for each rate on the invoice. DigiTale Invoice builds it from the item rows and prints the subtotal without VAT and the total VAT under it.
Invoice numbering
A tax document must carry its evidence number (evidenční číslo, § 29(1)(e)); the VAT Act doesn't prescribe a format. Pick a scheme that gives each invoice its own number and that you can keep to, such as the year and a running number (2026-0142).
The variable symbol that identifies the payment is often the invoice number's digits. In DigiTale Invoice the variable symbol field suggests those digits, and the QR Platba standard allows at most 10 digits in it.
Due dates
Between businesses, the price for goods or services is due within 30 days of the debtor receiving the invoice (§ 1963(1) Civil Code). A term longer than 60 days is valid only if it is expressly agreed and isn't grossly unfair to the creditor (§ 1963(2)). If the client pays late, you can claim late-payment interest; unless you agreed a rate, it is the one set by government regulation (§ 1970).
DigiTale Invoice suggests a due date 14 days after the issue date, and you can change it. The due date is printed in the dates list and, for bank transfers, on the payment slip.
How long to keep invoices
| Who | How long | Legal basis |
|---|---|---|
| VAT payer, for tax documents it issued | 10 years from the end of the tax period in which the supply took place | § 35(2) VAT Act |
| Business that keeps accounts, for accounting documents | 5 years from the end of the accounting period they relate to; longer while a warranty or complaint runs or a receivable is unpaid | § 31(2)(b) and § 32(3) Accounting Act |
The tax authority can ask for a Czech translation of a tax document issued in another language (§ 35(5) VAT Act), which matters if you invoice in English. DigiTale Invoice isn't an archive: without an account it saves nothing, so keep the PDFs you send.
Every detail in the table has a field in the form.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
- § 29 VAT Act (zákon č. 235/2004 Sb.): details of a tax document (checked )
- § 26 and § 28 VAT Act: tax documents and when to issue them (checked )
- § 20a and § 21 VAT Act: when a taxable supply takes place (DUZP) (checked )
- § 47 VAT Act: VAT rates (checked )
- Zákon č. 349/2023 Sb., čl. LX: VAT rates of 21 % and 12 % from 1 January 2024 (checked )
- Finanční správa: GFŘ information on the VAT rate changes from 1 January 2024 (checked )
- § 35 VAT Act: keeping tax documents (checked )
- § 435 Civil Code (zákon č. 89/2012 Sb.): details on business documents (checked )
- § 1963 Civil Code: payment terms between businesses (checked )
- § 1 and § 11 Accounting Act (zákon č. 563/1991 Sb.): who keeps accounts; accounting documents (checked )
- § 31 Accounting Act: how long accounting records are kept (checked )
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