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
- Czech Republic Compliance Sample cXMLInvoice with tax cXML example.