What a Czech invoice must contain

An overview of what a Czech invoice contains and how fakturum helps. It is general information, not legal advice. For special cases, such as foreign currency, supplies abroad or simplified tax documents, ask your accountant or tax adviser.

Every business

The Civil Code (§ 435) requires business documents, invoices included, to state your name, registered address and IČO, and your entry in a public register: for a company the commercial register with the court, section and file number, for a self-employed person typically the trade register. Invoices also need a number, the date of issue, what you supplied, the amount and the payment details, and should identify the customer.

VAT payers

An invoice of a VAT payer is a tax document. The VAT Act (§ 29) requires in particular:

• your name, address and VAT ID (DIČ),
• the customer’s name, address and VAT ID, if they have one,
• the document number,
• what was supplied and in what quantity,
• the date of issue and the tax point date (DUZP), if it differs,
• the unit price without VAT and any discount,
• the tax base, the VAT rate and the amount of VAT.

Some supplies need extra wording, for example a note that the customer pays the VAT under the reverse charge. If a tax document is in a foreign currency, the VAT amount must also be stated in Czech crowns; fakturum prints amounts only in the document currency, so agree with your accountant how to add it.

Non-payers

The VAT requirements don’t apply to you, but the details from the Civil Code above do. It is customary to state that you are not a VAT payer.

What fakturum does for you

• Footer with the register entry. Until you fill it in, the dashboard shows a card that suggests the text: for a company it is composed from the file number in the commercial register, for a self-employed person it says you are registered in the trade register. You can change it later in Account, Document settings.
• Your details (name, address, IČO, DIČ) come from Account, Basic company settings and are printed on every document.
• Numbering. The number is filled in from your number series; the app won’t save a number outside the series or a duplicate. See Document numbering.
• Required fields. A document can’t be saved without a customer, items, an issue date and a due date.
• VAT payers get the tax point date (DUZP) and the VAT breakdown by rate printed on invoices. Non-payers get no VAT and the note that they are not VAT payers.
• Credit notes refer to the number of the original invoice, see Credit notes.