Invoicing clients in the Czech Republic: the complete VAT guide

How to issue a daňový doklad in the Czech Republic

Issuing a daňový doklad follows three scenarios depending on the nature of the transaction. Before you issue, verify that your client is registered as a plátce DPH in the Czech VAT register or via VIES — their status determines the applicable VAT regime and directly affects your Czech VAT return. If you need local support, our fiscal representative in the Czech Republic service covers registration, invoicing compliance and monthly filings.

Scenario 1: standard supply

1. Complete the service or deliver the goods.
2. Identify the date of taxable supply: this is the DUZP (datum uskutečnění zdanitelného plnění — the tax point). This date must appear explicitly on the document, separate from the issue date.
3. Issue the daňový doklad within 15 days of the DUZP.
4. Report the output VAT in your monthly VAT return (Přiznání k DPH).

Scenario 2: advance payment received before supply

Receiving a payment before supplying the goods or services creates a separate tax obligation. The zálohová faktura (advance invoice) is a simple payment request with no VAT consequences. Once the transfer arrives, you must issue a tax document for the advance received within 15 days. At final delivery, you issue the definitive tax document and deduct the advance already invoiced.

Scenario 3: domestic reverse charge

1. Verify that the client is a plátce DPH (Czech register adissp.mfcr.cz or VIES).
2. Verify that the supply falls within the 12 eligible categories.
3. Issue the invoice without a calculated VAT amount, including the legal statement "daň odvede zákazník" and the applicable rate as a figure.

Mandatory mentions on a Czech VAT invoice (daňový doklad)

The daňový doklad is the only document recognised for VAT purposes by the Finanční správa. Every missing mention can lead to the client's input VAT deduction being rejected.

Mentions required on all Czech VAT invoices

Mentions required under domestic reverse charge

• The statement "daň odvede zákazník" (VAT accounted for by the customer) or "reverse charge mechanism"
• The taxable base excluding VAT
• The applicable rate as a figure (21 % or 12 % depending on the category) — not the resulting amount
• For construction works: explicit reference to "construction works within the meaning of Article 92e of the Czech VAT Act"

Which VAT rate to apply: 21 %, 12 % or 0 %?

The applicable VAT regime depends on the nature of the transaction, the client's status and the place of supply. Five scenarios cover the vast majority of situations. For a summary of all Czech VAT rates, see the VAT in the Czech Republic fact sheet.

Local B2B sales: 21 % or 12 %

The 21% rate applies to the large majority of goods and services. The 12% rate covers food, medicines, books, accommodation and, since 1 January 2026, hospitality and non-alcoholic beverages. For goods listed in Annexes 5 and 6 of the Czech VAT Act (metals, waste, cereals), the domestic reverse charge may apply between VAT-registered businesses.

Intra-Community supplies and cross-border B2B services

For a supply of goods to a VAT-registered business in another EU Member State, the 0 % exemption applies under two conditions: the client provides a valid VAT number confirmed on VIES, and the goods physically leave Czech territory. The invoice must state the exemption under Section 64 of the Czech VAT Act. These supplies must also be reported in the EC Sales List in the Czech Republic.

For cross-border B2B services (consulting, advertising, IT), the general rule of Article 44 of Directive 2006/112/EC locates the supply at the recipient's place of business. You invoice at 0 % with a "reverse charge" statement and the client accounts for VAT in their Member State.

B2C distance sales: the OSS exception

If your B2C sales into the Czech Republic are declared under the OSS (One-Stop Shop) scheme, you are not required to issue a daňový doklad. VAT is reported in your Member State via OSS, and your home country's invoicing rules apply. This exception does not cover local sales made by an entity already registered for VAT in the Czech Republic.

Domestic reverse charge in the Czech Republic: the 12 eligible categories

The domestic reverse charge (režim přenesení daňové povinnosti) applies only between Czech VAT-registered businesses (plátce DPH). It covers exactly 12 categories defined by the zákon o DPH — and only those 12.

For categories 10 to 12, the 100,000 CZK threshold applies per transaction, not as an annual cumulative total. Below the threshold, standard VAT at 21 % applies. Above it, reverse charge is mandatory between plátce DPH businesses.

How to draft the invoice under domestic reverse charge

The invoice must include the relevant legal reference. For construction works: "construction works within the meaning of Article 92e of the Czech VAT Act". Without this reference, the tax authority may reclassify the invoice and demand the VAT from the supplier.

Kontrolní hlášení: how it impacts your invoicing

The Kontrolní hlášení (KH) is a monthly VAT analytical report, separate from the standard VAT return. It lists every transaction — invoices issued and received — where the gross amount exceeds 10,000 CZK. Its purpose: detect discrepancies and combat VAT fraud through fictitious invoices.

Who must file and how often?

Every business VAT-registered in the Czech Republic (holding a DIČ) is subject to the Kontrolní hlášení. Legal entities file monthly, by the 25th of the following month. Sole traders follow the frequency of their VAT return (monthly or quarterly).

Direct impact on your invoices

Each domestic B2B invoice issued above 10,000 CZK (including VAT) appears in Section A.4 of your Kontrolní hlášení. Invoices received above the threshold appear in Section B.3. The tax authority cross-checks the data: your Section A.4 must match your client's Section B.3.

The practical consequence: every daňový doklad must contain information exactly matching what you will report in the KH — precise sequential number, correct supplier and client DIČ, accurate DUZP date, consistent gross amount. An error in the KH generates an automatic fine of 1,000 CZK for a voluntary late filing, up to 50,000 CZK for repeat offences.

Document retention: the 10-year rule in Czech law

Czech tax documents (daňový doklad) must be kept for 10 years from the end of the relevant tax period. The Finanční správa may request them at any point during this window in the course of a VAT audit or accounting inspection.

Documents to archive include: daňový doklad issued and received, VAT returns (Přiznání k DPH), Kontrolní hlášení filed, supporting documents for deductions, transport evidence for intra-Community supplies, and customs documents for exports. If you have overpaid Czech VAT, see our guide on VAT refund in the Czech Republic.

Electronic invoices are accepted provided their integrity and authenticity are guaranteed (electronic signature or a documented audit trail procedure). This aligns with the requirements of EU VAT Directive 2006/112/EC.

Need support invoicing your clients in the Czech Republic?

Eurofiscalis supports French and international companies with their Czech VAT compliance, invoicing and monthly Kontrolní hlášení filing. Get started with our guide to the VAT number in the Czech Republic. Our on-the-ground teams know the Finanční správa's requirements and secure your operations from the very first tax document.