Invoicing for sole traders in Czechia: what an invoice must contain

Does a sole trader have to issue invoices?

Czech law doesn't demand the word "invoice", but as a trader you must give a proof of sale on request and document every income for your tax return. An invoice does both.

What matters is whether you're VAT-registered. A non-registered trader issues an ordinary invoice; a VAT payer issues a tax document with stricter requirements. The difference is below.

What a non-VAT invoice must contain

If you're not registered for VAT, the invoice isn't a tax document, but it must clearly identify both parties and what you're billing. Include:

• The word "invoice" and its sequential number
• Your name or business name, address and IČO
• The customer's name or business name and address, plus their IČO if they're a business
• The date of issue
• A description and scope of the work — what the customer is paying for
• The total amount due
• Your account number, due date and payment method

What a VAT invoice adds

Once you're VAT-registered, the invoice becomes a tax document and must also carry:

• Your DIČ and the customer's DIČ
• The date of taxable supply (DUZP), if it differs from the issue date
• The unit price excluding tax and the tax base
• The VAT rate and the tax amount in CZK

Numbering and due dates

Number invoices in order, with no gaps, in a single series. Once you pick a series, keep it for the whole year — a skipped or reused number makes a mess in the books.

Fourteen days is the usual due date, but you can agree anything. For a new client or a larger job, consider an advance invoice; the balance is then settled by a final invoice that nets off the advance.

Common mistakes

Most rejected or reissued invoices come down to a few recurring slips:

• A missing IČO or the wrong customer details
• A skipped or duplicate invoice number
• A non-VAT trader stating VAT by mistake
• A vague description that doesn't show what's being paid for
• No due date at all