A practical guide to trade licences, self-employment and business in Czechia

Invoicing Guide

Invoicing for the Self-Employed: Clear and Error-Free

An invoice is your basic proof of sale for both clients and the tax office. We'll show you how to issue it correctly, which details it must include, and how invoicing differs for VAT payers and non-payers.

no mandatory software VAT threshold 2,000,000 Kč/calendar year keep records for up to 10 years requirements under the VAT Act
Issue your first invoice Check the requirements

Who must invoice, and how VAT payers differ from non-payers

Every self-employed person (OSVČ) with an assigned IČO (business ID) who supplies goods or provides services to another business or consumer must issue an invoice. The document serves as proof of payment and as a record of your income — you need it regardless of whether you keep tax records, full accounting, or use the flat-rate expense regime. Most corporate clients always require an invoice for payment because they need it for their own bookkeeping.

The key difference is between a VAT non-payer and a VAT payer. A non-payer issues a simpler document without a tax rate or tax amount (see invoicing without VAT). A VAT payer must add all the requirements of a tax document under the VAT Act — the date of taxable supply, the tax base, the rate and amount of tax, and their own DIČ (VAT ID) — and report the declared tax in the VAT return. You can find the current rules on the Tax Administration website.

Choose what you're dealing with right now

I'm issuing my first invoice

step-by-step guide

You need: IČO, customer details, description of the supply

How to issue an invoice

I'm checking the requirements

checklist of mandatory details

You need: an issued invoice to compare

Check the requirements

I'm not a VAT payer

simplified invoice

You need: to know you're not a VAT payer or an identified person

Invoicing without VAT

Related tools and topics

Comparison of invoicing software

iDoklad, Fakturoid, Caflou and others — prices, free tiers and extra features.

VAT for the Self-Employed

When you become a VAT payer, how the identified person status works, and what to watch for with foreign clients.

Business Account

Fio, Air Bank, Revolut and others — which account to use for receiving client payments.

Frequently Asked Questions

Do I have to invoice through special software?
No, the law doesn't require any specific program. You just need to meet the mandatory requirements of the document — it can be done by hand or in Excel. Software like Fakturoid or iDoklad, however, saves time on numbering, archiving and tracking due dates. See the [comparison of invoicing software](/nastroje/fakturacni-software-srovnani).
How long do I have to keep invoices?
If you're a VAT payer, you must keep tax documents for 10 years from the end of the taxable period under the VAT Act. For non-payers, the law doesn't set a specific period, but because of a possible tax audit it's recommended to keep documents for the same length of time.
Is an invoice the same as a tax document?
Not exactly. An invoice is a common commercial term for a sales document. A tax document is a precisely defined term under the VAT Act with mandatory requirements, issued only by VAT payers. A non-payer issues an invoice, but not a tax document — see [invoice requirements](/fakturace-osvc/nalezitosti-faktury).
Can I invoice without an IČO?
As a self-employed person, no — the IČO must be stated on the invoice. Without a trade licence and IČO you can only have occasional income under §10 of the Income Tax Act up to 50,000 Kč a year tax-free, and instead of an invoice you issue a simple payment confirmation. More in [side income and IČO](/jak-zalozit-zivnost/privydelek-a-ico).
What if I make a mistake on the invoice?
You issue a correcting document as a new record referring to the number of the original one — either you correct the specific detail, or you cancel the old invoice entirely and replace it with a new one. For VAT payers, this is a corrective tax document under the VAT Act. You can find the procedure in [invoice requirements](/fakturace-osvc/nalezitosti-faktury).