Czech invoicing glossary

When you do business in the Czech Republic, your accountant, your bank and the tax office use Czech terms. The English version of fakturum shows them in brackets next to the translation, so you can match them. Here is what they mean. This is a general explanation, not tax advice.

You and your business

IČO (Company ID). An eight-digit identification number of a business from the Czech business register. Every company and every self-employed person with a trade licence has one. In fakturum: you enter it when you sign up and the app loads your details from the register. When you type a customer’s name or IČO on an invoice, the app finds Czech companies in the register. No IČO yet? You can leave the field empty when signing up.

DIČ (VAT ID). Tax identification number: CZ followed by the IČO or another number. VAT payers must state it on invoices. Having a DIČ does not by itself mean someone is a VAT payer. In fakturum: in Account, Basic company settings, and for each customer. For a Czech DIČ the customer’s detail page shows whether the tax office lists them as a reliable VAT payer, an unreliable one, or not a VAT payer at all, and which bank accounts they have published.

OSVČ (self-employed). Osoba samostatně výdělečně činná: a self-employed person, typically with a trade licence (živnostenský list). In fakturum: when you fill in the document footer, the option “I am self-employed (OSVČ)” suggests the required text about your entry in the trade register.

Plátce DPH (VAT payer) and neplátce DPH (not a VAT payer). A VAT payer is registered for VAT, charges VAT on invoices and files VAT returns. Businesses become VAT payers once their turnover exceeds the threshold set by the VAT Act, or voluntarily. A non-payer issues invoices without VAT. In fakturum: you choose it when you sign up and can change it in Account, Basic company settings, VAT. VAT payers get the VAT breakdown on invoices and the VAT overview; invoices of non-payers say they are not VAT payers.

Identifikovaná osoba (identified person). Not a full VAT payer, but registered for VAT because of some cross-border services and purchases within the EU. In fakturum: there is no separate setting for it. The VAT overview and the XML reports are only available to accounts set as VAT payers, so ask your accountant how to report as an identified person.

Paušální daň (flat-rate tax). One monthly payment that covers income tax, social and health insurance for eligible self-employed people who are not VAT payers. In fakturum: the app does not calculate or pay it; it issues your invoices either way.

Invoices and payments

DUZP (tax point date). Datum uskutečnění zdanitelného plnění: the date the supply took place and VAT becomes due, usually the day of delivery. It decides which VAT return the invoice belongs to. A VAT payer must issue the invoice within 15 days of it. In fakturum: the “Tax point date (DUZP)” field on the invoice. It is printed on invoices of VAT payers, the VAT overview groups documents by it, and the export for your accountant can select documents by it.

Variabilní symbol (payment reference). A number of up to 10 digits the customer enters with a bank transfer, usually the invoice number. Czech banks and accounting software use it to match payments. In fakturum: it is filled in from the invoice number automatically, and payment matching finds the invoice by it. A customer can have a fixed payment reference instead.

Konstantní symbol (constant symbol). An optional code describing the type of payment. Rarely needed today. In fakturum: the optional Constant symbol field on the invoice.

Zálohová faktura (proforma invoice). A request for payment in advance. It is not a tax document, so it does not count for VAT. In fakturum: the Proforma invoices module, see Proforma invoices and final invoices.

Daňový doklad k přijaté platbě (tax document for a received payment). When a VAT payer receives an advance payment, the VAT is due from that day, and the payer must issue this document within 15 days. In fakturum: turn on the module “Tax documents for received payments” in Account, Modules/Features. A paid proforma invoice then offers “Issue tax document for the payment”, and the final invoice deducts it automatically.

Dobropis, officially opravný daňový doklad (credit note). Corrects or cancels an invoice that has already been issued. In fakturum: see Credit notes and cancelling an invoice.

Pokladní doklad (cash voucher). A record of cash received (příjmový) or paid out (výdajový). In fakturum: the Cash vouchers module. It does not let you save a cash payment above the legal daily limit (CZK 270,000 between the same parties).

EET (electronic sales records). Evidence tržeb: registering payments received in person or at your premises with the tax authority. It returns from 1 January 2027. In fakturum: the module “Electronic sales records (EET)”, currently marked as coming soon. Details on the EET page.

Tax office and VAT reports

Finanční úřad (tax office). Your local tax authority, usually by your registered address. In fakturum: Account, Basic company settings, VAT, Tax office. Its code goes into the VAT return XML.

Datová schránka (data box). The official electronic mailbox for communication with Czech authorities. Companies have one automatically, and so do self-employed people. In fakturum: the app does not connect to your data box. It prepares XML files that you submit through the tax portal (MOJE daně / EPO).

Přiznání k DPH (VAT return). Monthly or quarterly return filed with the tax office, usually by the 25th day after the end of the period. In fakturum: VAT overview, “VAT return XML (EPO)”. See VAT overview, returns and control statement.

Kontrolní hlášení (VAT control statement). A Czech report listing invoices issued and received, so the tax office can match both sides. It is filed alongside the VAT return; companies file it every month. In fakturum: VAT overview, “VAT control statement XML”.

Souhrnné hlášení (EC Sales List). A report of supplies to VAT-registered customers in other EU countries. In fakturum: VAT overview, “EC Sales List XML”. Only documents with an EU type of supply, a foreign country and the customer’s VAT ID go into it.

Přenesená daňová povinnost (reverse charge). The customer pays the VAT instead of the supplier, and the invoice is issued without VAT. In the Czech Republic it applies to certain domestic supplies, such as construction work, and to many supplies to businesses in other EU countries. In fakturum: for domestic reverse charge, the Reverse charge switch on the invoice (VAT payers only) with a supply code. For customers abroad use the Type of supply field instead, see Invoicing foreign customers.