E-invoicing in Czech Republic: deadlines and rules

At a glance

The Czech Republic has no B2B e-invoicing mandate and no bill for one. Public contracting authorities accept EN 16931 invoices (Act 134/2016). B2B e-invoicing is voluntary, often in the national ISDOC format.

For the VAT status “VAT-registered”.
Size band	Receive since	Issue from
All businesses (no turnover threshold)	No mandate today	No mandate today

Verified: 15 Oct 2026

Who is affected

Scope: No B2B receiving obligation

Small-business regime: Not applicable (no B2B mandate)

Must receive e-invoices: no · Must issue e-invoices: no

No B2B obligation applies. The research does not describe a Czech small-business VAT regime.

Model and platform

Post-audit (decentralised, no clearance)

Platform: None for B2B

Post-audit model; B2B e-invoicing is voluntary.

Formats and networks explained

Formats

E-invoice formats in Czech Republic
Format	Syntax	Version	Must be accepted	Notes
ISDOC	ISDOC XML	Not captured in research	no	Czech national format used voluntarily in B2B. Source: Invoice Navigator · undated · verified 15 Oct 2026 · secondary
EN 16931	UBL 2.1 or CII D16B	EN 16931-1	no	Accepted by public contracting authorities. Source: Invoice Navigator · undated · verified 15 Oct 2026 · secondary

Channels and accreditation

Transmission channels in Czech Republic
Channel	Kind	Required	Notes

Vendor accreditation

No accreditation · Required: no

No B2B mandate and therefore no vendor accreditation. Source: Invoice Navigator · undated · verified 15 Oct 2026 · secondary

Receiving: how invoices reach you

Receiving duty: No mandate today none Source: Invoice Navigator · undated · verified 15 Oct 2026 · secondary

Sending: what buyers expect

No mandate today

Public sector

Public-sector e-invoicing since no date yet law Source: Invoice Navigator · undated · verified 15 Oct 2026 · secondary

unverified

We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items

NEN (national electronic tool for public procurement)

Formats: EN 16931

Public contracting authorities accept EN 16931 invoices under Act 134/2016. The start date was not captured.

Corporate buyers on SAP Business Network, Coupa, Tungsten or Basware: see Integrations.

Archiving

Retention period: 10 years Source: Zákony pro lidi (consolidated Czech law) · 1 Jan 2026 · verified 16 Oct 2026 · official

The period starts: VAT: end of the tax period of the supply; accounting: end of the accounting period

10 years for VAT documents (Act 235/2004 §35(2), §35a); accounting documents 5 years and financial statements 10 years (Act 563/1991 §31), so 10 years governs invoices.
Storage abroad allowed with continuous remote access; the tax office must be told in advance (§35(3)-(4)).

Integration points

NEN (Suppliers to public contracting authorities): National electronic tool; accepts EN 16931 invoices.

Common accounting and invoicing tools

Pohoda · Money S3 · ABRA Flexi · Fakturoid · Idoklad

What this means for you

Generated from the decision rules of our check for four typical profiles. Your answers may differ; run the check for your case.

Freelancer, VAT-registered

Receive: No mandate today
Issue: No mandate today
Next step: Nothing is required today; plan for the dates below.

Open this profile in the check

Small company, All businesses (no turnover threshold)

Receive: No mandate today
Issue: No mandate today
Next step: Nothing is required today; plan for the dates below.

Open this profile in the check

Company with public-sector customers

Receive: No mandate today
Issue: no date yet law Source: Invoice Navigator · undated · verified 15 Oct 2026 · secondary
Next step: Register for public-sector invoicing: NEN (national electronic tool for public procurement).

Open this profile in the check

Supplier to corporate buyers on networks

Receive: No mandate today
Issue: No mandate today
Next step: Get a Peppol ID and check which network each buyer uses.

Open this profile in the check

Check my obligations for Czech Republic

Deadlines

Show deadlines for

all rolesissuereceivereport

1 Jul 2030 ViDA: structured e-invoicing and digital reporting for intra-EU B2B supplies; recapitulative statements abolished law Source: European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
All EU businesses with intra-EU B2B supplies · issue, receive, report · EU

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Sources

Zákon č. 235/2004 Sb., o dani z přidané hodnoty, §35-35a · Zákony pro lidi (consolidated Czech law) · 1 Jan 2026 · verified 16 Oct 2026 · official
E-invoicing in the Czech Republic · Invoice Navigator · undated · verified 15 Oct 2026 · secondary
E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary · internal document docs/research/einvoicing-legislation-2026-10.md
Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official

Unverified items

We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.

The whole Czech entry rests on one secondary source; no official source was read.
B2G start date, B2B transmission channels and small-business rules are not covered by the research.
The Czech Republic is not listed among the national Peppol authorities in the research.

4 logged changes for Czech Republic