Requirements for a tax invoice in the Czech republic

2.2.2018

Every tax invoice must contain according to the Czech VAT act the following data:

a) identification of the person that carries out the transaction,

b) tax identification number of the person that carries out the transaction,

c) identification of the person for which the transaction is carried out,

d) tax identification number of the person for which the transaction is carried out,

e) registration number of the tax document,

f) scope and subject-matter of transaction,

g) date of issue of the tax document,

h) date on which the transaction was carried out or date on which consideration was received, if prior to the carrying out of the transaction the obligation arose to declare the tax or declare the carrying out of the transaction as of the day the consideration was received, if different from the date of issue of the tax document,

i) unit price without tax, and any discount, if not included in the unit price,

j) tax base,

k) tax rate,

l) amount of tax; the tax shall be stated in the Czech currency.

The tax documents must also contain the following data:

a) reference to the applicable provision of this Act, the provision of a regulation of the European Union or any other information indicating that the transaction is exempt from tax, if the transaction is exempt from tax,

b) "issued by the customer", if the person for which the transaction is carried out is authorised to issue the tax document,

c) "the tax will be paid by the customer", if the person for which the transaction is carried out is the person that is obliged to declare the tax.

The tax documents do not have to contain the following data:

a) tax identification number of the person for which the transaction is carried out, if such number was not assigned to them,

b) unit price without tax, and any discount, if not included in the unit price, if the obligation to declare the tax or declare the carrying out of the transaction arose as of the day the consideration was received,

c) tax rate and amount of tax

1. where a transaction exempt from tax is concerned, or

2. where the person for which the transaction is carried out is the person that is obliged to declare the tax.

For the purposes of tax documents, identification shall mean the

a) business name or name,

b) addition to the name, and

c) registered office.  

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