Czechia VAT invoice requirements

In Czechia a VAT invoice is a daňový doklad (tax document), issued under the VAT Act No. 235/2004 Coll. The VAT must be stated in Czech crowns, and an electronic invoice is valid only if the customer agrees to receive one.

Last checked November 2026Sources

Invoice: daňový doklad tax document
VAT number: CZ + IČO (companies) or birth number (individuals) DIČ [1]
Standard VAT rate: 21% [2]
Simplified invoice: Up to CZK 10,000 [2]
Keep invoices: 10 years [2]
E-invoicing: No mandate; EET 2.0 for in-person payments from 2027

What an invoice in Czechia must show

Every EU VAT invoice carries the details of Article 226 of the VAT Directive: number, dates, both parties, VAT numbers, goods or services, taxable amount per rate, rate and VAT. The overview lists them. Czechia adds:

Evidenční číslo daňového dokladu (document registration number): Every tax document needs a registration number. Czech law uses this term for the sequential invoice number. [2]
VAT amount in Czech currency: The VAT amount must be stated in Czech crowns (CZK), even if the invoice is in another currency. [2]
Fixed wordings: "vystaveno zákazníkem" is required for self-billing, "daň odvede zákazník" when the customer accounts for the VAT (reverse charge), and a statement that the supply is a triangular trade when the intermediary invoices the final buyer. [2]
Exemption reference: For an exempt supply, the invoice must refer to the Czech VAT Act provision, an EU provision or other information showing that the supply is exempt. [2]
Označení (identification) of the parties: For tax documents, a party is identified by business name or name, any name supplement, and registered office. [2]

VAT rates in Czechia

From 1 January 2024, Act No. 349/2023 Coll. abolished the 10% second reduced rate and replaced the 15% first reduced rate with a single 12% reduced rate. The 21% standard rate was unchanged. An invoice shows the taxable amount and the VAT for each rate it uses [2].

VAT rates in Czechia
Rate	Applies to (examples)
21%	Standard rate: everything without a lower rate
12%	Goods in Annex 3 to the VAT Act (e.g. food, animal feed), heat and cooling, and services in Annex 2 (e.g. water supply and sewage, public passenger transport). Also electronically supplied newspapers and periodicals.
Exempt with right to deduct (effectively 0%)	Books, picture books, colouring books, brochures, sheet music and maps that are no more than 50% advertising, and similar electronic services (Section 71i)

Issuing and keeping invoices

Language: No mandatory language for issuing invoices. On request of the tax administrator, the person keeping a tax document issued in a foreign language must provide a Czech translation. [2]
Currency: VAT is stated in CZK. Foreign currency is converted at the exchange rate valid on the day the obligation to declare the tax arose. This is either the Czech National Bank (ČNB) foreign-exchange-market rate or the ECB reference rate (via the euro for currencies other than the euro). For currencies not covered, the ČNB rate for other currencies is used. [2]
When to issue: Within 15 days from the day the obligation to declare the tax (or the supply) arose. Exempt intra-EU supplies of goods and cross-border B2B services must be invoiced within 15 days from the end of the calendar month of supply. The seller must make reasonable efforts to get the document to the customer within that deadline. [2]
Simplified invoice (zjednodušený daňový doklad): Allowed when the total amount on the document is not more than CZK 10,000. It may leave out the buyer's identification and DIČ, the net unit price and discount, the taxable amount and the VAT amount. If the VAT amount is left out, the total amount paid must be shown. It is not allowed for exempt intra-EU supplies of goods, distance sales (including of imported goods) into Czechia, reverse-charge supplies, or tobacco products not sold at fixed retail prices. [2]
Keeping invoices: 10 years from the end of the tax period in which the supply took place. Keepers established in Czechia must store documents in Czechia unless continuous remote access is ensured, and must notify the tax administrator in advance of any storage place abroad. [2]

E-invoicing in Czechia

Czechia has no B2B or B2C e-invoicing mandate and no real-time invoice reporting: e-invoices are optional and depend on agreement between the parties. Separately, in-person sales will be recorded under EET 2.0.

1 October 2016
B2G: public contracting authorities must accept and process EN 16931 e-invoices
Under Act No. 134/2016 Coll. on Public Procurement. Suppliers are not obliged to send e-invoices. [3]
In force
1 January 2027
EET 2.0: records of in-person payments (cash, card, phone, QR code)
Ordinary bank transfers, invoice payments and other remote payments are not covered. A free web app is available, there is no duty to print receipts, and an 'EET OFF' regime exists for the smallest businesses. [4]
Planned

Good to know for Shopify sellers

Selling into Czechia from another EU country? An invoice follows the rules of the country where the supply takes place. If you report your sales to consumers through the One Stop Shop (OSS), the rules of your OSS country apply instead, and when a business customer pays the VAT under the reverse charge, your own country's rules apply [5].

A Czech VAT payer must issue a tax document for sales to businesses and legal entities, and for distance sales into Czechia not reported under OSS. Retail sales to consumers outside these cases do not require a tax document under Section 28. [2]
An electronic invoice (PDF or e-mail) is valid only if the customer agrees to receive tax documents electronically. [2]
EET 2.0 from 1 January 2027 covers only in-person payments. Online shop orders paid remotely (card online, bank transfer, invoice) are outside its scope. [4]

Make an invoice for Czechia

For a one-off sale, the free invoice generator lays out seller, buyer, VAT per line and the reverse charge note in your browser and saves a PDF. Add the national details listed above yourself.

For every Shopify order, Paperly: Invoice Order Printer builds the invoice from the order with the totals Shopify recorded, numbers invoices without gaps in your own series, issues a credit note for each refund that refers to the invoice, and keeps issued invoices unchanged for 10 years. When you enter your VAT number, the PDF carries Factur-X / ZUGFeRD XML (EN 16931).

Open the invoice generator Install Paperly on Shopify

Sources

Every fact on this page links to one of these pages, published by the national tax authority, the official law gazette or the European Commission. Last checked November 2026.

General information, not legal or tax advice. Rules change and your case may differ: check the tax authority’s current guidance or ask an accountant before you rely on it.

Invoice rules in the other EU countries

The EU baseline every country starts from is on the overview page.