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At the beginning of the year, the European Parliament approved the ViDa (VAT in Digital Age) directive, which includes, among other things, the introduction of mandatory electronic invoicing.
What is the situation with e-invoicing in the Czech Republic? How is Czechia implementing the directive and when can Czech entrepreneurs expect changes in the field of issuing tax documents?
The obligation to issue invoices in electronic form in the first phase mainly concerns intra-community (EU) B2B transactions and should apply from July 2030. As for domestic transactions, the European Union is giving member states more time to implement the new system, until January 2035.
The issuance of electronic invoices will be governed by the EN 16931 standard. An invoice drawn up according to this standard does not have a visual form as we know it today. It will be a specially structured form of a document that will enable its electronic sending and automatic processing. It is not an invoice that is sent in PDF format by email but rather documents in XML format. A special network or platform, through which the invoices will be sent, will most likely be established in the future. Tax returns, for example, are already processed and sent in a similar format today.
The aim is to introduce a universal invoicing system, where invoices issued will always have the same requirements and structure, regardless of the system or platform in which they are created. The directive also leaves open the possibility of issuing summary tax documents.
With electronic invoicing, a (near) real-time reporting system will also be introduced. In the case of intra-Community transactions, the supplier will be obliged to issue an invoice within 10 days of the provision of the service and upload it immediately to the financial administration system. This should result in the abolition of the submission of a separate recapitulative statement, as the tax authority will already have the relevant data available in this system. The control statement should be replaced gradually after the introduction of mandatory electronic invoicing for domestic services as well.
The European Union recommends that countries introduce an e-invoicing system for domestic transactions gradually, ideally before 2030. However, in the Czech Republic, efforts to introduce these systems are still in their early stages and it will likely be implemented after 2030.
However, if you do business with partners established in other EU member states, we recommend that you monitor developments and adjust your internal system in a timely manner so that it is able to issue and receive invoices in the required format and structure.
If you have any questions to e-invoicing in the Czech Republic, please do not hesitate to contact our Czech tax team.
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