Upcoming 
Czechia
E-invoicing
B2G
Mandatory- Format
- EN 16931 (UBL 2.1, CII), ISDOC / ISDOCX 5.2 and later
- Infrastructure
- Agreed with the authority: email, NEN or another portal, Peppol (optional)
- Scope and deadline
- Contracting authorities must accept EN 16931 e-invoices (central state bodies since 31 December 2018, the state and the Czech National Bank since 1 April 2019, all others since 1 April 2020). Suppliers are not obliged to send e-invoices.
B2B
Not required- Scope and deadline
- No domestic mandate. An e-invoice needs the consent of the buyer. EU digital reporting for intra-EU B2B supplies starts on 1 July 2030 (ViDA).
B2C
Not required- Scope and deadline
- No e-invoicing mandate. Payments made in person fall under EET 2.0 (see e-reporting).
E-reporting
Periodic reporting
Upcoming- Format
- EET 2.0 (country-specific XML, SOAP)
- Infrastructure
- Financial Administration SOAP service
- Model
- Reporting
- Scope and deadline
- EET 2.0 is sales recording, not e-invoicing. From 1 January 2027, each in-scope in-person payment (cash, card, QR, voucher) goes to the Financial Administration in a signed message, and the service returns a POK code. Some taxpayers and sales are exempt. Certificates and units open in DIS+ on 1 November 2026.
More info
Country details
- Tax authority
- Finanční Správa (FS)
- Archiving period
- 10 years
- E-signature
- Optional
- Regulation
-
- Act No. 180/2026 Sb. on sales recording (EET 2.0) · Scope, send duty, certificates, exemptions, offences
- Act No. 134/2016 Sb. (ZZVZ), § 221 · B2G: contracting authorities must accept EN 16931 e-invoices
- Act No. 235/2004 Sb. (VAT act) · Tax documents, rates and consent for e-invoices
- Council Directive (EU) 2025/516 (ViDA) · Digital reporting for intra-EU B2B supplies from 1 July 2030
1 APR 2020
All contracting authorities accept e-invoices
Contracting authorities must accept EN 16931 e-invoices. Central state bodies started on 31 December 2018, the state and the Czech National Bank on 1 April 2019.
1 NOV 2026
EET 2.0 certificates and units open
Merchants get certificates and register units in DIS+. The production service accepts sales in a transitional mode.
| System | Description | Invopop coverage |
|---|---|---|
| EET 2.0 (Financial Administration) | Invopop does not support EET 2.0 yet. | TBD |
1 JAN 2027
EET 2.0 recording duty starts
Income-tax payers record each in-scope in-person payment with the Financial Administration. January 2027 is not a grace period.
| System | Description | Invopop coverage |
|---|---|---|
| EET 2.0 (Financial Administration) | Invopop does not support EET 2.0 yet. | TBD |
1 JUL 2030
EU digital reporting (ViDA)
Digital reporting for intra-EU B2B supplies starts.