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
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