Country Guide

How to invoice in the Czech Republic

The Czech Republic keeps invoicing rules clear and practical. Two tax IDs (DIČ for VAT, IČO for company registration), straightforward DPH rates, and no e-invoicing mandate yet. Bank transfers dominate B2B payments. Here is what you need to know.

Why Czech invoicing rules matter

Czech tax law (zákon o DPH, Act No. 235/2004) defines what belongs on an invoice. The rules are less complex than in some neighboring countries, but they are enforced consistently. Two identification numbers matter: every company gets an IČO (company registration number) and VAT-registered businesses receive a DIČ (tax identification number). Getting these details right ensures your invoices are accepted for VAT deduction and avoids delays during tax audits. The Czech tax authority (Finanční správa) has been modernizing its systems steadily, with kontrolní hlášení (control reports) already providing real-time visibility into transactions.

Key tax and invoicing facts

VAT rates (DPH)
The standard rate is 21%. A reduced rate of 12% applies to food, beverages, accommodation, cultural events, and select services. The 0% rate covers exports and intra-EU supplies. The two former reduced rates (15% and 10%) were consolidated into 12% in 2024.
Tax identification (DIČ and IČO)
Every Czech company receives an IČO (identification number) at registration. VAT-registered businesses also get a DIČ, which is the IČO prefixed with CZ. Both numbers must appear on invoices. For EU cross-border sales, the DIČ serves as the EU VAT ID.
E-invoicing status
The Czech Republic has no mandatory e-invoicing system for B2B transactions as of 2026. The EET (elektronická evidence tržeb) electronic sales registration was abolished in 2023. The government is evaluating EU-wide e-invoicing standards but has not set a timeline.
Control reports (kontrolní hlášení)
VAT-registered businesses must submit monthly control reports detailing all taxable transactions. These reports cross-reference invoices between buyers and sellers. Discrepancies trigger automatic notifications from the tax authority.
Common payment methods
Bank transfer is the standard for B2B invoicing. The Czech Republic has a well-developed instant payment infrastructure. Payment terms of 14 to 30 days are typical. Direct debit and card payments are used mainly in B2C.
Currency
Czech koruna (CZK). Domestic invoices are issued in CZK. Foreign currency invoices are permitted, but DPH must be converted to CZK using the Czech National Bank exchange rate on the date of taxable supply.

Required invoice fields in the Czech Republic

  • Business name and registered address of the seller
  • Business name and registered address of the buyer
  • Seller's DIČ (tax identification number) and IČO (company ID)
  • Buyer's DIČ (if VAT-registered)
  • A unique, sequential invoice number
  • Invoice issue date
  • Date of taxable supply (DUZP)
  • Description of goods or services
  • Quantity and unit price (net) per line item
  • Applicable DPH rate per line item (21%, 12%, or 0%)
  • Net amount, DPH amount, and gross total
  • Currency (CZK for domestic transactions)
  • Reference to VAT exemption if applicable
  • Payment terms and bank account details

VAT rates in Czech Republic

See the current VAT rates, reduced rates, and registration thresholds for Czech Republic.

View VAT rates →

Invoicing guides for neighboring countries

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Germany

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Austria

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Poland

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Questions

Do I need to register for VAT in the Czech Republic?

If your annual turnover exceeds 2,000,000 CZK, VAT registration is mandatory. You can also register voluntarily below this threshold. Foreign businesses making taxable supplies in the Czech Republic must register regardless of turnover. Registration is done through the local tax office (finanční úřad).

What happened to EET (electronic sales registration)?

EET was abolished in January 2023. Businesses are no longer required to report individual sales transactions in real time. The system was discontinued as part of a broader tax simplification effort. There is currently no replacement for real-time sales reporting.

What are kontrolní hlášení (control reports)?

Control reports are monthly VAT filings that list all taxable transactions above 10,000 CZK. They include details of both issued and received invoices. The tax authority uses them to cross-check data between trading partners and detect fraud.

How long must invoices be stored in the Czech Republic?

Invoices must be stored for 10 years from the end of the tax period in which they were issued. Both paper and electronic storage are acceptable. The key requirement is that invoices remain legible, authentic, and intact throughout the retention period.

Can I invoice in English to a Czech company?

Yes. Czech law does not mandate a specific invoice language. However, the tax authority may request a Czech translation during an audit. Using bilingual invoices or internationally recognized terms is a practical approach.

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