E-Invoicing in Czech Republic
Czech Republic maintains a B2G-only e-invoicing mandate with no plans for mandatory B2B requirements. The country focuses on the NEN platform for public procurement and the monthly VAT Control Statement for transaction reporting.
Do I Need to Act?
Coming Soon— 2026+ (B2B mandate planned)
Threshold: B2G receiving; B2B planned 2026+
ISDOC 6.0
Recommended format
Also accepted: Peppol BIS 3.0, UBL 2.1
- 1Monitor Ministry of Finance for B2B mandate timeline
- 2B2G: Register on NEN (Národnà elektronický nástroj)
- 3Consider ISDOC format for domestic invoicing
- 4Prepare for likely 2026-2027 B2B requirements
Pre-configured with Czech Republic ruleset • Free to try
Quick Facts
Current Regulation
Act No. 134/2016 (Public Procurement), Act No. 235/2004 (VAT)
Language
Czech
Currency
CZK
Accepted Formats
ISDOC (version 5.2+)
Upcoming Changes
No B2B mandate planned. EU ViDA expected to impact requirements by 2030.
Key Dates & Timeline
August 2015
NEN (Národnà elektronický nástroj) platform launched
January 2016
VAT Control Statement (KontrolnĂ hlášenĂ) mandatory
October 2017
All public authorities must accept EN-compliant e-invoices
April 2020
All public sector entities must receive e-invoices
July 2030
EU ViDA expected to impact Czech B2B requirements
B2G Requirements
Public contracting authorities must use the NEN platform and accept e-invoices compliant with EN 16931. However, suppliers are not required to issue e-invoices — they can choose to do so voluntarily. NEN handles the full eProcurement lifecycle and accepts ISDOC, UBL 2.1, EDIFACT, and Peppol BIS 3.0 formats.
Government Portal
NEN (Národnà elektronický nástroj)
B2B Requirements
There is no B2B e-invoicing mandate in Czech Republic, and no plans have been announced. E-invoicing is optional and requires buyer consent. However, all VAT-registered businesses must submit a monthly VAT Control Statement (KontrolnĂ hlášenĂ) with detailed transaction data via XML. This covers B2B, B2G, and B2C transactions (domestic and intra-EU) with transaction-by-transaction reporting (except for transactions <CZK 10,000).
Technical Requirements
Czech Republic accepts multiple formats via the NEN platform: ISDOC (version 5.2+, national Czech format), UBL 2.1 (EU standard), EDIFACT (legacy format), and Peppol BIS 3.0 (cross-border standard). The monthly VAT Control Statement is submitted via XML through the Tax Portal or Data Boxes. E-signatures are not required for e-invoices. All invoices must be archived for 10 years.
Accepted Formats
- ISDOC (version 5.2+)
- UBL 2.1
- EDIFACT
- Peppol BIS 3.0
Key Requirements
- VAT Control Statement monthly submission
- NEN registration for B2G suppliers (optional but recommended)
- Buyer consent required for B2B e-invoicing
- 10-year invoice archiving
- No e-signature requirement
Penalties & Non-Compliance
Late VAT Control Statement submission incurs fines of CZK 1,000–500,000 depending on delay. Incorrect data requires corrections and may trigger potential audits. B2G non-compliance leads to contract issues and payment delays.
E-Invoicing Partners for Czech Republic
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