E-Invoicing In Czech Republic
The Czech VAT Act and the Directive 2014/55/EU
Ministry of Finance
- B2G Transaction
- B2B Transaction
Issuing and processing electronic invoices is mandatory between public entities and businesses. For B2B transactions (business-to-business) the same thing does not apply, buyer’s consent is required. B2B transactions are not mandatory yet. Národní elektronický nástroj (NEN) is a platform used for exchanging e-Invoices. In Czechia submitting an audit report has been mandatory since January 2016. All VAT-registered entities are responsible, besides reports can be uploaded monthly or quarterly depending on the taxpayer’s VAT periods. The audit report which is called kontrolní hlášení is a separate report from VAT return. The audit file must be submitted in XML format that is published by the tax authority. All VAT-registered entities must file VAT returns to the tax authority electronically monthly or quarterly.