Electronic Invoicing in Czech Republic
Is e-invoicing mandatory in Czech Republic ?
E-invoicing is partially mandatory in the B2G sector, where public authorities must accept e-invoices compliant with the EN standard, but are not mandated to require them from suppliers. In B2B, there is no mandatory requirement and e-invoicing is voluntary.
Who is affected?
Public authorities: Must process e-invoices in EU-standard formats for public procurement.
Suppliers to government: Can send e-invoices voluntarily; no legal obligation.
Businesses (B2B): Free to adopt e-invoicing with buyer consent.
Compliance requirements
In B2G, all public contracting authorities must use NEN platform, unless authorised to use a different procurement tool.
In B2B, there are no specific requirements for e-invoicing.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
- No upcoming deadlines
Standards & Platforms
Platform
The NEN platform is used to process e-invoices for public procurement. All public contracting authorities must use NEN platform, unless authorised to use a different procurement tool.
What formats are required in the Czech Republic?
In B2G, XML-based formats in either UBL, ISDOC, or EDIFACT.
In B2B, there are no mandated formats, but structured formats are encouraged
Archiving in the Czech Republic
What are the archiving requirements in the Czech Republic?
Invoices must be stored for ten years after the end of the tax period in which the service was provided. Invoices can be stored abroad, but the tax administrator must have immediate access to them. If invoices are stored electronically outside the country, free electronic access must be provided.
Legal invoice :
For suppliers: For public procurement, a legal invoice is the e-invoice submitted through the NEN platform or another authorised tool, in line with the European Standard.
For buyers: For public procurement, a legal invoice is the invoice received via NEN from economic operators, compliant with the European Standard.
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Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
Key Actions
- Follow B2G mandate: Make sure e-invoices to public authorities comply with the European standard and are sent through NEN or another approved system.
- Store invoices properly: Keep all invoices for ten years, ensuring integrity, readability, and origin authenticity.
Czech e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | - |
| B2B | Voluntary | - |
Supplier requirement: Czech suppliers must issue B2G e-invoices via the NEN platform or authorised tool using the European Standard.
Buyer requirement: Czech public buyers must receive and process B2G e-invoices via NEN in compliance with the European Standard.
Archiving requirement: Invoices must be stored for ten years.
