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🇨🇿 Czech Republic - E-Invoicing Specifications

Status: 🟢 B2G Active | 🔴 B2B Voluntary | 🟡 ViDA 2030-2035 Authority: Financial Administration (Finanční správa) Platform: NEN (Národní Elektronický Nástroj)

1. Context & Overview

Czech Republic has mandatory B2G e-invoicing via the NEN platform. B2B e-invoicing is voluntary with no real-time reporting. The ERS (Electronic Registration of Sales) was abolished in 2023.

DateScopeObligation
Oct 2016B2GPublic bodies must accept EN 16931 e-invoices
Apr 2019B2G AllAll public entities must receive e-invoices
Jan 2023ERS AbolishedReal-time sales reporting discontinued
2030Cross-border B2BViDA mandatory e-invoicing
2035All B2BFull domestic B2B mandate

2. Technical Workflow

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. ISDOC/UBL| NEN[NEN Platform]
    
    subgraph "B2G Flow"
    NEN -->|"2. Validation"| PE[Public Entity]
    NEN -->|"3. Archive"| FinArch[Financial Archive]
    end
    
    subgraph "B2B Flow [Voluntary]"
    S -->|1a. Direct Delivery| B2B_Rec[Business Client]
    S -->|1b. Peppol| Peppol_N[Peppol Network]
    end
    
    PE -->|4. Acknowledgment| NEN
    FinArch -.->|Audit| FA[Financial Administration]

🧱 Key Components

  1. NEN Platform: National public procurement e-invoicing system
  2. ISDOC Format: Czech national XML format
  3. Peppol Network: Cross-border interoperability

3. Data Standards & Formats

A. Accepted Formats

  • ISDOC ≥ 5.2 (Czech national standard)
  • UBL 2.1 syntax
  • EDIFACT format
  • Peppol BIS Billing 3.0

B. Critical Data Fields

  • IČ: Czech business ID (8 digits)
  • DIČ: Czech VAT number
  • Invoice Number: Unique identifier

4. Business Model

  • B2G Post-Audit: No real-time clearance required
  • B2B Post-Audit: Voluntary, no current mandate

5. Implementation Checklist

  • NEN Registration: Register for NEN platform access
  • ISDOC Implementation: Support Czech national format
  • Peppol Setup: Obtain Peppol participant ID
  • ViDA Planning: Prepare for 2030-2035 mandates
  • Archive Configuration: Set up 10-year storage

6. Resources