The Czech Republic has implemented EU legislation on public procurement, including the Directive on electronic invoicing (eInvoicing). This means that public contracting authorities must accept eInvoices in a compatible format. Some highlights:
- The Národní elektronický nástroj (NEN) platform allows for processing of eProcurement. Economic operators must issue eInvoices for B2G transactions, and public contracting authorities are mandated to receive them.
- The archiving period for eInvoices is ten years.
- The European standard on eInvoicing (EN 16931) has been translated into Czech and integrated into the national technical standards.
- The national ISDOC standard is also used.
- There is a monitoring mechanism in place at the central level.
- Reporting requirements are in place to ensure compliance with eInvoicing legislation.
Source ec.europa.eu
Overview for all EU countries: HERE
Latest Posts in "Czech Republic"
- Overview of EET 1.0, Its Abolishment, and Introduction of EET 2.0
- Czech Republic Updates VAT and Tax Rules for App-Based Transport Providers, Effective January 2025
- GFD Issues Updated Tax Guidance for Mobile Transport Service Providers, Effective January 2025
- Comments on ECJ case C-796/23: AG Opinion – Separate Legal Entities Must Act Independently to Be Separate VAT Taxable Persons
- SAC Clarifies VAT Rules for Building Land Sales Before and After July 2025 Law Change
