Czechia
CZCzechia requires public buyers to accept e-invoices in the European standard and also recognises the national ISDOC format; there is no B2B e-invoicing mandate, but VAT control statements and, from 2027, electronic sales records apply.
Guide reviewed .
Invoicing and electronic documents
ISDOC
The national structured e-invoice format. Central state administration bodies must accept it alongside the EU syntaxes.
ISDOC or ISDOCX, version 5.2 or higher · Official source: Ministry of Finance · e-invoicing basics and public-sector deadlines
Datové schránky (data boxes)
The mandatory electronic mailboxes for communication between companies and the government. Suppliers commonly send invoices to public authorities bilaterally through them. There is no central B2G e-invoicing platform.
Any accepted invoice format as an attachment · Official source: European Commission · eInvoicing in Czech Republic
NEN (Národní elektronický nástroj)
The national electronic public-procurement tool, which accepts compliant e-invoice formats.
UBL 2.1, ISDOC and EDIFACT · Official source: European Commission · eInvoicing in Czech Republic
EET 2.0 (evidence tržeb)
The Financial Administration’s electronic sales-recording system for in-person and cash payments. It records sales, not invoices, and is unrelated to Peppol.
Sales data sent by cash-register software to the Financial Administration · Official source: Ministry of Finance and Financial Administration · EET 2.0
Peppol
Czechia has no national Peppol Authority; OpenPeppol acts as the authority. No obligation to use Peppol was found in the sources reviewed.
Peppol BIS Billing where used · Official source: OpenPeppol · Peppol Authorities
Czech public buyers must accept invoices in the European standard, and central state bodies also accept ISDOC. There is no central exchange platform. Suppliers usually send invoices bilaterally through data boxes, so check how each buyer wants to receive them. See the Ministry of Finance’s overview.
Keep e-invoicing separate from tax reporting. VAT payers file control statements whatever their invoice format. From 2027, businesses that take in-person or cash payments must also record them in EET 2.0. No national plan for domestic B2B e-invoicing was found in the sources reviewed.
Legal guide
B2G · public procurement invoices
Public buyers must acceptUnder section 221 of Act 134/2016 on public procurement, a contracting authority may not reject a supplier’s e-invoice because of its format if that format complies with the European e-invoice standard. This applies from 1 April 2019 to the state and the Czech National Bank, and from 1 April 2020 to other contracting authorities.
Official source: Zákony pro lidi · Act 134/2016 on public procurement (consolidated text)B2G · central state administration
Mandatory acceptance since 31 December 2018Government Resolution 347/2017 requires central state bodies and their subordinate units to accept e-invoices in the Directive’s syntaxes and in ISDOC 5.2 or higher.
Official source: Ministry of Finance · e-invoicing basics and public-sector deadlinesB2B · business invoices
No e-invoicing obligation found in the sources reviewedThe Ministry of Finance’s guidance covers only public-sector obligations, and the European Commission’s country page reports no B2B or B2C mandate. Electronic invoicing is optional and depends on agreement between businesses.
Official source: European Commission · eInvoicing in Czech RepublicE-reporting · VAT control statement
Mandatory since 1 January 2016VAT payers file a kontrolní hlášení (control statement) electronically. Legal entities file monthly. It supplements, and does not replace, the VAT return and the EC sales list.
Official source: Financial Administration · VAT control statementFiscal receipts · sales records
Enacted, from 1 January 2027The new Act on sales records was published on 15 October 2026. EET 2.0 covers in-person and cash payments between customers and businesses; later bank transfers are not recorded. Printed receipts are no longer required.
Official source: Ministry of Finance and Financial Administration · EET 2.0
Timeline
-
VAT control statement starts
VAT payers must file control statements electronically (historical).
Official source: Financial Administration · VAT control statement -
Central state bodies accept e-invoices
Acceptance of EU-syntax and ISDOC e-invoices under Government Resolution 347/2017 (historical).
Official source: Ministry of Finance · e-invoicing basics and public-sector deadlines -
State contracting authorities must accept standard e-invoices
Section 221 applies to the state and the Czech National Bank (historical).
Official source: Zákony pro lidi · Act 134/2016 on public procurement (consolidated text) -
Other contracting authorities follow
Section 221 applies to all other contracting authorities (historical).
Official source: Zákony pro lidi · Act 134/2016 on public procurement (consolidated text) - Upcoming at review
EET 2.0 starts
Upcoming. Regular operation of electronic sales records begins.
Official source: Ministry of Finance and Financial Administration · EET 2.0 - Upcoming at review
EU digital reporting for intra-EU supplies
Upcoming EU requirement under Directive (EU) 2025/516 (ViDA), mainly for cross-border B2B supplies.
Official source: European Commission · VAT in the Digital Age (ViDA)
Peppol in Czechia
- Directory participants
- 204
- Document families
- 8
Peppol Authority: OpenPeppol.
9 certified service providers based in Czechia.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 150 participants
- 150 participants
- ApplicationResponse92 participants
- 30 participants
- 27 participants
- 27 participants
- CrossIndustryInvoice7 participants
- 6 participants
Registrations over time
Peppol Directory data as of .
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Registration dates in the current Directory snapshot.