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Coupa Success Portal

Czech Republic

Introduction

The Czech Republic VAT rules on the layout and information to be provided on invoices generally follow the requirements of the European VAT Directive (2006/112/EC, 2010/45/EU) and its VAT requirements.

When setting up your remit-to address, your VAT ID must begin with CZ, followed by eight, nine, or ten digits, for example:

  • CZ12345678
  • CZ123456789
  • CZ1234567890

All tax amounts must include the alternateAmount and alternateCurrency attributes. The alternate currency must be set to CZK. See Providing Amounts in Local Currency for more info.

Invoice content requirements

Invoice Content Field Mandatory/Conditional Comments
Supplier Name Mandatory The full name of the supplier
Supplier Address Mandatory The address of the supplier
Supplier VAT ID Mandatory The VAT ID-number of the supplier
Supplier Co. Reg. Num. Conditional The supplier's Company Registration Number (or number of registration for a branch)
Supplier Place of Reg. Conditional A precise indication of the seat of the company
Supplier Date of Reg. Conditional The exact date of the legal registration of the company
Supplier File reference No. Conditional The file reference number and location of the file
Buyer Name Mandatory The full name of the buyer
Buyer Address Mandatory The address of the buyer
Buyer VAT ID Conditional The VAT ID-number of the buyer
Invoice Date Mandatory The date of issue of the invoice
Date of Supply Conditional The date of the supply of the goods/services
Invoice Number Mandatory The number under which the invoice is mentioned in the sales journal of the supplier
Corrective Invoice Number Conditional The number under which the corrective invoice is mentioned in the sales journal of the supplier
Tax law reference Conditional  
Currency Recommended  
Local Currency Tax Conditional  
Original Invoice Number Conditional  
Original Date of Supply Recommended  
Credit Reason Conditional Reason for issuing a credit note
Net Total Mandatory Amount payable (VAT excluded)
Gross Total Recommended  
Tax total Mandatory  
Quantity Conditional The quantity of the goods supplied or the extent and nature of the services rendered.
Description Mandatory The description/nature of the goods or services
Taxable Amount Mandatory Mandatory per VAT rate or exemption (expressed in any currency)
VAT Rate Conditional Applicable VAT rate (per good/service)
VAT Amount Conditional VAT Payable
Unit Price Conditional Exclusive of VAT
Discount Amount Conditional  
Discount Percent Conditional  
Discount terms Conditional  
Unit of Measure Conditional Unit of measure of the quantity
Any others, please specify:    
Reference to self-billing Conditional  
Reference to the reverse charge mechanism Conditional The Reverse Charge Mechanism shifts the responsibility for the reporting of a VAT transaction from the supplier to the buyer of a good or service
Reference in case supply is exempt from VAT Conditional  
Net Total Difference Conditional Difference between the corrected and the original net total
Tax Amount Difference Conditional Difference between the corrected and the original tax amount
Received Amount Difference Conditional Difference between the corrected and the original amount the supplier received or should receive
Margin scheme reference Conditional  

Extrinsic fields

The following extrinsics are required to send a compliance-assured Czech invoice. You may require additional extrinsics specific to your industry or billing situation:

  • ExchangeRate

See Adding Extrinsics to Your Invoice for more info.

Coupa does not support corrective tax documents in the Czech Republic.

Invoice examples 

Article type: Reference
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