E-Invoicing in Czech Republic
Comprehensive guide to electronic invoicing in Czech Republic – B2G mandatory via NEN platform, B2B voluntary until ViDA reform 2030-2035
The Czech Republic is gradually building its electronic invoicing (e-invoicing) infrastructure, maintaining a balance between voluntary adoption in the private sector and strict mandates for transactions with the public sector. As of 2024–2025, the Czech Republic has fully implemented EU requirements for e-invoicing in public procurement (B2G), but it does not mandate e-invoicing for B2B or B2C transactions. However, a major transformation lies ahead: the EU’s ViDA (VAT in the Digital Age) reform will progressively make e-invoicing mandatory for all commercial transactions between 2030 and 2035.
Key Milestones
2015
NEN Platform Launch
Launch of the national public procurement platform NEN (Národní elektronický nástroj).
2016
B2G Mandate
Mandatory e-invoicing introduced for all B2G transactions under Act No. 134/2016.
Current
2024–25: Current State
E-invoicing remains voluntary for B2B and B2C; mandatory only for B2G.
2025
ViDA Regulation
EU ViDA Regulation officially enters into force.
2030
Cross-border B2B Mandate
Mandatory e-invoicing for all cross-border B2B transactions within the EU (under ViDA).
2035
Full B2B Mandate
Mandatory e-invoicing for all domestic and cross-border B2B transactions.
Key Legislation
Act No. 134/2016 on Public Procurement – Transposes EU Directive 2014/55/EU, mandating that public bodies accept structured electronic invoices compliant with EN 16931.
Ministerial Decree No. 347/2017 – Specifies acceptable formats: ISDOC ≥ 5.2, UBL 2.1, EDIFACT, and Peppol BIS Billing 3.0.
Act No. 235/2004 (VAT Act) – Governs VAT reporting and requires submission of the VAT Control Statement monthly for cross-border transactions.
ViDA Regulation (EU) 2025 – Will introduce a Continuous Transaction Controls (CTC) model from 2030 onward, requiring real-time or near-real-time data transmission to tax authorities.
Operating Model:
The Czech Republic currently uses a 4-Corner Model where invoices flow from supplier → sender’s Access Point → recipient’s Access Point → recipient. The tax authority does not participate in invoice exchange. Tax reporting is periodic, not real-time.
B2G (Company → Government)
Mandatory since 2016
All suppliers to public sector must submit electronic invoices via NEN platform.
ISDOC
UBL 2.1
EDIFACT
Peppol BIS 3.0
UBL 2.1
EDIFACT
Peppol BIS 3.0
B2B (Domestic)
Voluntary (mandatory 2035)
Currently voluntary with recipient’s consent required. Will become mandatory under ViDA.
ISDOC
UBL 2.1
PDF+XML
UBL 2.1
PDF+XML
B2B (Cross-border)
Voluntary (mandatory 2030)
Currently voluntary. Cross-border B2B will become mandatory from July 2030 under ViDA.
Peppol BIS 3.0
UBL 2.1
UBL 2.1
B2C (Business to Consumer)
Voluntary
No mandate planned. Any format accepted including PDF and XML.
PDF
XML
Any
XML
Any
Future Exceptions (under ViDA): Micro-enterprises and very low-value invoices (e.g., < €250) may be exempt from mandatory e-invoicing after 2030–2035.
4-Corner Model Architecture
1
Supplier
Private or public entity
2
Supplier’s AP
NEN or Peppol AP
3
Recipient’s AP
Access Point
4
Recipient
Private or public entity
Routing uses Service Metadata Locator (SML) and Service Metadata Publisher (SMP). The tax authority is not involved in current invoice exchange.
Submission via Invoice Portal
Invoice Portal – Peppol & ISDOC Support
Our Invoice Portal enables Czech and cross-border suppliers to register in NEN, connect to Peppol for cross-border B2B, and issue EN 16931-compliant invoices. We provide full support for ISDOC and UBL 2.1 formats, with validation and secure transmission to public and private recipients.
Supported Formats
ISDOC
Czech national XML • B2G, domestic B2B
ISDOC 5.2+
UBL 2.1
XML, EN 16931 • B2G, B2B, cross-border
OASIS
EDIFACT
Text-based EDI • Legacy systems
ISO 9735
Peppol BIS 3.0
UBL 2.1 + extensions • Cross-border B2B
OpenPeppol
Signature & Security
- No electronic signature required for B2G or B2B
- Security via TLS/SSL at transport level
- Archiving required for at least 10 years
Validation Levels
- Syntax: XSD schema validation (ISDOC 6.0.2 or UBL 2.1)
- Semantic: Business logic (tax rates: 0%, 15%, 21%)
- Contextual: Contract link, permissions, procurement status
Is an electronic signature required for invoices in the Czech Republic?
No. Neither B2G nor B2B invoices require a digital signature. Transport-level encryption (TLS) suffices.
Which format should I use for Czech public sector invoices?
ISDOC (if integrated with Czech ERP systems) or UBL 2.1 (universal and EN 16931-compliant).
Can I send invoices to NEN via Peppol?
Yes. NEN supports Peppol BIS Billing 3.0 through integration with the Peppol network.
Must a foreign company register locally in the Czech Republic?
No. Foreign suppliers can register directly in NEN as “Foreign Economic Operators.”
When will B2B e-invoicing become mandatory in the Czech Republic?
Cross-border B2B from 1 July 2030; all B2B (including domestic) from 1 January 2035.
How should we prepare for ViDA now?
Adopt EN 16931-compliant formats (UBL, ISDOC, Peppol BIS), implement API-based integrations, obtain a Qualified Electronic Signature (QES) certificate, and monitor updates from the Czech Financial Administration.
NEN – National e-Procurement Platform
Registration, invoice submission, and API
ISDOC CZ – Specifications & XSD Schemas
Validation tools, format versions 5.2 to 6.0.2
OpenPeppol – Standards & Membership
Peppol BIS Billing 3.0 documentation
EU ViDA Reform Overview
VAT in the Digital Age reform details
Summary
As of 2024–2025, the Czech Republic maintains a mature but moderate e-invoicing model with mandatory e-invoicing only for B2G via the NEN platform, while B2B and B2C remain voluntary with no signature requirement.
The country supports four formats: ISDOC (national), UBL 2.1 (EU standard), EDIFACT (legacy), and Peppol BIS 3.0 (cross-border). It uses a 4-Corner Model with no tax authority involvement in invoice flow.
The landscape will transform dramatically between 2030 and 2035 under the ViDA reform, when e-invoicing will become mandatory for all B2B transactions and the system will likely shift to a 5-Corner CTC model with real-time tax authority validation.
The Czech e-invoicing ecosystem is open, structured, and aligned with EU standards — making it an ideal testbed for scalable digital invoicing across Europe.
Need Help with E-Invoicing Compliance?
As a certified Peppol Access Point, we provide complete e-invoicing solutions for businesses across Europe. Our platform handles format conversion, real-time validation, and seamless integration with national systems.
