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.