Czech Republic VAT guidelines
Learn about VAT (DPH) rules in the Czech Republic for businesses — the 21% and 12% rates, the CZK 2,000,000 calendar-year threshold and the CZK 2,536,500 next-day trigger, no threshold for non-established sellers, buyer liability under § 109 since 2025, invoice particulars, the monthly control statement, and why EET 2.0 is not e-invoicing.
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.