Invoicing
How to Issue an Invoice as a Self-Employed Person
Eight steps from supplier details to archiving — and a clear explanation of what changes if you're a VAT payer.
What an invoice is and when to issue it
An invoice is a document with which you bill the customer for goods supplied or work performed. For a self-employed person it also serves as proof of income — whether you keep tax records or apply flat-rate expenses.
Always issue it after completing an order or partial delivery, or after receiving an advance payment. If you're not a VAT payer, the law doesn't set an exact deadline — issue the invoice without undue delay, usually within a few days of delivery. If you are a VAT payer, you must issue a tax document no later than 15 days from the date of the taxable supply (§ 28 of Act No. 235/2004 Coll., on Value Added Tax).
You can also find an overview of the current rules and forms on the Tax Administration website.
Step-by-step procedure
- State your own (supplier) details First and last name or business name, address of the place of business, IČO, and for VAT payers also DIČ. → detail
- State the customer's details Name or company name, address, and for companies also IČO. For a non-business individual, name and address are enough.
- Assign the invoice a number A unique, chronologically consecutive number, e.g. in the format 2026001. Don't skip or repeat numbers. → detail
- Describe the supply What you delivered or what work you performed — specifically, not just a generic 'services'.
- State the amount Unit price, quantity and the total amount due. VAT payers also state the tax base, rate and amount of tax separately.
- Add the issue date and due date The usual due date is 14 days from issue; for B2B it can be agreed differently. A VAT payer also states the date of taxable supply (DUZP). → detail
- State the account number and variable symbol Use the invoice number without dashes as the variable symbol — it makes matching payments easier for you and your client.
- Send the invoice and archive a copy Most often as a PDF by email. Keep a copy for at least 3 years; VAT payers for 10 years from the end of the taxable period (§ 35 of the VAT Act).
Don't feel like building an invoice from scratch?
Download a ready-made invoice template for the self-employed in the Downloads → section. Just fill in your own details and send it.
How a VAT payer's invoice differs from a non-payer's
If you're not a VAT payer, you invoice without tax — the document doesn't state a tax rate or amount, and it's usually recommended to add the sentence "Not a VAT payer" (Nejsem plátce DPH) so it's clear the amount is final. You only state a DIČ on the invoice if one has been assigned to you (e.g. as an identified person).
If you are a VAT payer, you issue what's called a tax document, which must meet the requirements under § 29 of the VAT Act: among other things, the name and DIČ of both supplier and customer, the document's reference number, the date of issue, the date of taxable supply (DUZP), the unit price excluding tax, the tax base, the tax rate and the calculated amount of tax. In 2026 the standard VAT rate is 21% and the reduced rate is 12% (0% for selected goods and services).
If your turnover for the calendar year exceeds 2,000,000 Kč, you become a VAT payer by law; if it exceeds 2,536,500 Kč, you become a payer by law on the very next day after the threshold is exceeded. You'll find details on registration and returns in the article VAT Return for the Self-Employed.