What are Czech Republic VAT invoice requirements?
Effective: 2004-05-01 · Authority: Financni Sprava (Financial Administration)
Czech VAT law (Zakon o DPH) requires tax invoices to include supplier and buyer VAT (DPH) registration numbers, invoice number, date, description of supply, net amount per rate, VAT rate, and VAT amount. The Czech Republic is developing mandatory e-invoicing infrastructure aligned with EU ViDA requirements.
What is the Czech ICO number?
ICO (Identifikacni cislo osoby) is the Czech business identification number issued by the Commercial Register. While not legally mandatory on invoices, it is standard practice to include it alongside the DIC (VAT number). Invoices to public sector entities typically require the ICO.
Frequently Asked Questions
- Does the Czech Republic have a B2B e-invoicing mandate?
- The Czech Republic does not have a universal B2B mandate as of 2026. B2G e-invoicing uses the European e-invoice standard. The government is monitoring EU ViDA developments for future domestic mandate planning.
- What is the Czech VAT rate?
- The Czech Republic applies a standard VAT rate of 21 percent and a reduced rate of 12 percent for food, medicine, hospitality, and certain other services. A 0 percent rate applies to exports and intra-EU supplies.
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