Czech invoicing rules: what a valid invoice contains

A Czech accountant will tell you, with the patience of someone who has said it many times, that an invoice and a tax document are not the same thing. For a business outside VAT the difference barely matters. For one inside it, a missing date or a wrong identification number can cost the customer the right to deduct the VAT, and that is when the customer calls.

This explainer outlines what the rules require. It is a general summary, not tax advice. The detail sits in the VAT Act and the Financial Administration's guidance.

Invoice or tax document

A faktura is a commercial invoice: a demand for payment under a contract. Czech law sets no single mandatory form for a plain invoice, but the Civil Code and ordinary commercial practice expect it to identify the parties, the goods or services and the amount due.

A daňový doklad is a tax document. A VAT payer supplying goods or services must issue one, and a VAT-paying customer needs it to claim input VAT. In practice the two are combined into one document that is called a faktura and carries the tax data. If you are VAT registered, assume every invoice must meet the tax standard. For the registration side, see how Czech VAT works.

The mandatory elements

The VAT Act lists what a tax document must contain. In outline, an ordinary invoice shows:

• the name, registered office or place of residence and VAT number (DIČ) of the supplier, and the same for the customer where required;
• a unique serial number;
• the date of issue;
• the date of the taxable supply (datum uskutečnění zdanitelného plnění, DUZP), or the date payment was received where relevant;
• a description of the goods or services and their quantity or scope;
• the unit price excluding VAT, the VAT rate and amount, and the total payable;
• the tax base for each rate.

The business identification number (IČO) is not strictly a VAT element, but Czech practice puts it on every invoice. The bank account number and the variabilní symbol are not required by the VAT Act either, yet without them the customer cannot pay properly. See the banking glossary.

The rules on how much customer information to show have been refined over time, so check the Financial Administration's current guidance (as of 2026; check the official source).

Dates that cause trouble

Two dates matter. The date of issue is when you create the document. The DUZP is when the supply takes place or payment is received, whichever the VAT Act treats as the trigger for that type of supply. It fixes the VAT period the sale belongs to. A service finished on 30 September and invoiced on 5 October is a September supply if the DUZP is the day it was finished.

Customers deduct the VAT in a period that depends on the tax document. Errors here are rarely dramatic, but they lead to amended VAT returns. Our guide to filing a Czech VAT return shows where these dates end up.

Foreign customers and special cases

Supplies to customers in other EU states, supplies outside the EU and reverse-charge supplies change the content. An invoice to a VAT-registered business in another EU state typically carries both parties' VAT numbers and a reference to the exemption or reverse charge, with no Czech VAT charged. The exact wording depends on the type of supply and is set by EU and Czech rules. If you sell digital services to consumers across the EU, see EU VAT for online sellers.

Invoices to customers who are not VAT registered, simplified documents for small amounts and cash-register receipts are different documents with slimmer requirements. A simplified document is allowed for supplies up to CZK 10,000 including VAT, with some exceptions (VAT Act, § 30; as of 2026; check the Financial Administration).

Currency and language

A Czech invoice can be in a foreign currency, but the VAT amount has to be shown in koruna, converted by a method the VAT Act prescribes, normally the Czech National Bank rate on a defined day or a rate you apply consistently under the rules. Check which method applies to you. An invoice in English is acceptable, though the tax authority can ask for a Czech translation during an inspection.

Corrections and credit notes

If you spot a mistake after issuing, do not overwrite the invoice. Issue a corrective tax document (opravný daňový doklad) that refers to the original and shows the change. A credit note for a refund or price reduction works the same way. The date of the correction affects the VAT period of the adjustment, so ask your accountant.

Format, delivery and retention

An invoice can be paper or electronic, and the customer must agree to receive an electronic one. It must stay legible and unchanged for the retention period set by law, which for VAT purposes is ten years from the end of the year of the supply (VAT Act, § 35; as of 2026; check the Financial Administration). Keep invoices in the system your accountant uses. A PDF in an email inbox is not a retention policy.

Public-sector customers increasingly ask for electronic invoices in a structured format. Ask before invoicing a ministry or a city.

Before the first invoice

Check that the numbering is sequential, that both IDs match the register, that the two dates are filled in separately and that the bank details are legible. For cross-border sales, run the customer's DIČ through the EU VIES service. Then keep the template. Most of the invoices you will ever issue are the same one with a different number.

This is a general explainer, not legal or tax advice.