- E-Invoicing Mandates: There is no mandatory requirement for Business-to-Government (B2G), Business-to-Business (B2B), or Business-to-Consumer (B2C) electronic invoicing in the Czech Republic. However, public contracting authorities must accept electronic invoices that comply with the European Standard (EN 16931) for public procurement contracts exceeding EU thresholds, as mandated by Act No. 134/2016.
- E-Invoicing Framework and Infrastructure: The Czech Republic utilizes the Národní elektronický nástroj (NEN) platform to facilitate eProcurement and eInvoicing processes for public authorities. This platform supports invoice processing and allows for integration with internal systems, although there are no national Core Invoice Usage Specifications (CIUS) or additional extensions beyond the European standard.
- Monitoring and Compliance Mechanisms: The country has established a monitoring framework involving various governmental bodies to oversee eInvoicing implementation and compliance. Although there is currently no real-time VAT reporting system, mandatory electronic submission of VAT Control Statements enhances transaction tracking across all channels.
Source ec.europa.eu
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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