E-Invoicing in the Czech Republic — B2G Receipt, ISDOC and What EET 2.0 Is Not
The Czech Republic has no mandatory B2B or B2C e-invoicing and no clearance platform. This guide covers the receive-only B2G rule under Act 134/2016 §221, the consent rule for B2B e-invoices, the ISDOC and EN 16931 formats, the kontrolní hlášení VAT control statement, the separate EET 2.0 sales-recording regime from 1 January 2027, and where ViDA leaves Czechia.