Invoicing in the Czech Republic
VAT invoices are typically required to be issued for taxable supplies. VAT invoices are necessary to support the recovery of input VAT. Czech VAT payers are generally obligated to provide VAT invoices to VAT-liable individuals or non-business legal entities for all taxable supplies. Failure to do so may result in a fine.
VAT invoices in the Czech Republic are the equivalent of tax receipts in the European Union. They represent the formal documentation of the amount of tax charged and collected, and they also serve as the definitive evidence of the tax amount owed to the government.
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Full VAT invoice
Due to their significance, there are specific regulations and limitations regarding the issuance and submission of VAT invoices in the Czech Republic. To adhere to VAT legislation, Czech invoices must include certain information.
Here is the underlying information an invoice must contain:
Full VAT invoice
- Date of issue.
- Unique sequential number identifying the invoice.
- Supplier’s VAT number.
- Customer’s VAT number.
- Supplier’s full name & address.
- Customer’s full name & address.
- Description of quantity & type of goods supplied or type & extent of services rendered.
- Date of transaction or payment (if different from invoice date).
- VAT rate applied.
- Taxable value of the supply.
- Total VAT in Czech koruna.
- Where no VAT is charged, a reference to the appropriate statute is made.
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Simplified Invoice
For some retailers, if the invoiced amount is less than CZK 10,000, it’s permissible to issue a simplified invoice that requires less detailed information. This type of invoice can include:
- The VAT number and name.
- The price per unit.
- The net taxable sale.
- The tax amount.
EU rules give EU countries the freedom to make national decisions. The EU Commission publishes the precise provisions adopted by each EU country on their website.
Last Updated: 06/12/2023
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax
