Resources
E-Invoicing In Czech Republic
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![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/e-Invoicing.png)
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Legislation
The Czech VAT Act and the Directive 2014/55/EU
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Tax Authority
Ministry of Finance
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Mandatory.png)
Mandatory Status
- e-Invoice
- B2G Transaction
Mandatory - B2B Transaction
Voluntary - e-Filing
Mandatory - SAF-T
Mandatory
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Reporting-Model.png)
Reporting Model
UBL 2.1
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Format.png)
Format
XML
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Signature.png)
e-Signature
Not mandatory
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Archiving.png)
Archiving
10 years
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.