E-invoicing in the Czech Republic (End of Digital Reporting 2023)
E-invoicing in the Czech Republic has been implemented according to the VAT Directive, and public administrations must process and receive e-invoices.
Last modified on 2023-07-26 in Countries
ISDOC, EDIFACT, UBL 2.1
Národní Elektronický Nástroj (NEN)
Financni Sprava
Post-audit
n/a
n/a
10 years
The Czech Republic has introduced e-invoicing in public procurement processes to streamline administrative procedures, reduce costs, and enhance transparency in government transactions. This is due to the EU VAT Directive 2014/55/EU's instructions and was implemented in Czech law through Act No. 134/2016 Coll.
E-invoicing in the Czech Republic has not been fully implemented yet, with the only obligation being that public entities must be able to process and receive e-invoices. For all other transactions, e-invoicing is voluntary and in the case of B2B, it requires the consent of the client.
The Czech Ministry of Finance discontinued the requirement to electronically register sales revenues and real-time reporting obligations on 1 January 2023.
1 October 2016: Public contracting authorities can't reject EN-16931 compliant e-invoices issued by economic operators
April 2019: All public entities must be able to receive and process e-invoices for B2G transactions
Czech invoices have different characteristics based on the value of the product or service. They must also be issued within 15 days after the tax point, but they are not required to add an e-signature. The invoice then must be stored in a secure archive for 10 years.
Invoice issuance date
Supplier VAT number
Description of product or service
Amount of VAT charged
Total, gross value of the invoice
Invoice issuance date
An identification number
Full name, address and VAT number of the supplier and customer
Full description of the goods or services provided
Details of quantities of goods, if applicable
The date of the supply if it’s 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 in CZK
Details to support zero VAT
The total, gross value of the invoice
The NEN is the national platform for eProcurement and allows for the transmission of e-invoices for B2G transactions. This enables public authorities to receive and process invoices on a secure platform.
In 2019, the Czech Republic introduced digital reporting or electronic registration of sales revenues (ERS) for certain sectors, but this was later abolished in January 2023 due to decreased cash transactions. Currently, there is no mandatory digital reporting obligation, and taxpayers can voluntarily report their sales data until December 31, 2023.
DDD Invoices simplifies electronic invoicing in the Czech Republic by providing a solution that integrates into your existing software through a single API. This allows companies to automate the invoicing process and satisfy VAT e-invoicing rules in the NEN platform. We handle e-invoice creation, distribution, and archiving, allowing you and your clients to send and receive e-invoices seamlessly within your existing software.
We stay up to date with local tax regulations, so you don’t have to. Mandatory e-invoicing compliance and business expansion into the Czech Republic will become a breeze. If we do not currently serve a territory where you require e-invoicing, let us know, and we can develop it in 2-3 weeks. This way, we can ensure VAT compliance at all times, wherever you do business.
DDD Invoices is an enterprise-grade platform delivering a powerful infrastructure for creating, sending, receiving and storing electronic documents. DDD Invoices enables software providers like ERPs, SaaS, eCommerce, POS systems, accounting & invoicing softwares, billing services and others, to easily adhere to global invoicing compliance requirements and shorten their time-to-market.