Chequia
Facturación electrónica
B2G
Obligatorio- Formato
- UBL, ISDOC, EDIFACT
- Infraestructura
- En desarrollo
- Modelo
- Centralizado
- Alcance y plazo
- Las entidades públicas están obligadas a aceptar facturas electrónicas, pero sus proveedores no están obligados a emitirlas
B2B
No requerido- Alcance y plazo
- 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
No requerido- Alcance y plazo
- No e-invoicing mandate. Payments made in person fall under EET 2.0 (see e-reporting).
Reporte electrónico
Reporte periódico
Próximamente- Formato
- EET 2.0 (country-specific XML, SOAP)
- Infraestructura
- Financial Administration SOAP service
- Modelo
- Reporting
- Alcance y plazo
- 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.
Más información
Detalles del país
- Autoridad fiscal
- Finanční Správa (FS)
- Periodo de archivo
- 10 años
- Firma electrónica
- Opcional
- Normativa
-
- 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
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.
EET 2.0 certificates and units open
Merchants get certificates and register units in DIS+. The production service accepts sales in a transitional mode.
| Sistema | Descripción | Cobertura de Invopop |
|---|---|---|
| EET 2.0 (Financial Administration) | Invopop does not support EET 2.0 yet. | TBD |
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.
| Sistema | Descripción | Cobertura de Invopop |
|---|---|---|
| EET 2.0 (Financial Administration) | Invopop does not support EET 2.0 yet. | TBD |
EU digital reporting (ViDA)
Digital reporting for intra-EU B2B supplies starts.