Invoice Requirements 2026
Find out what details a self-employed (OSVČ) invoice must contain in 2026, how a VAT payer's document differs from a non-payer's, and check it with the validator.
What an invoice must legally contain
## Three laws, three sets of requirements
The word "invoice" isn't defined in law as a single uniform term – what it must contain depends on who issues it and how they keep their business records.
- A **VAT non-payer** issues an invoice as an ordinary **commercial document** under § 435 of the Civil Code (Act No. 89/2012 Coll.). This only prescribes the supplier's name and registered address, the register entry information, and the IČO – the rest of the details (description of the supply, price, date) are necessary commercial practice, without which the invoice wouldn't make sense.
- A **VAT payer** must additionally issue a **tax document** under § 29 of Act No. 235/2004 Coll., on Value Added Tax. This prescribes an exact list of details including the DIČ, the date of taxable supply and the amount of tax – you'll find the current wording of the law on the [Tax Administration](https://www.financnisprava.cz) website.
- If you record the invoice in double-entry bookkeeping (not just tax records), it's also an **accounting document** under § 11 of Act No. 563/1991 Coll., on Accounting, which additionally requires the signature record of the responsible person.
In practice, the simplest approach is to use a template that covers all three laws at once – that's why a template with nine mandatory fields suits (almost) every self-employed person, whether a VAT payer or not.
Validator: does your invoice have all the required details?
Tick what the invoice contains and check whether it's complete.
An indicative assessment, not binding legal or tax advice. Verify your specific situation with the authority or an adviser.
Result
✅ The invoice has all the required details
The document meets the requirements of § 435 of the Civil Code and standard commercial practice. If you're a VAT payer, also check the mandatory tax document details below.
Download the invoice templateResult
Add the missing details
Without some of these items the invoice may not be a valid commercial or tax document. Add the missing details before sending it to the customer.
How to issue an invoice step by stepWhat a VAT payer's invoice must additionally include
If you're a **VAT payer**, the invoice (tax document) must, under § 29 of the VAT Act, additionally contain the following details:
| Detail | What it means |
|---|---|
| Supplier's DIČ, and the customer's DIČ where applicable | You state the customer's DIČ if they are themselves a payer or an identified person |
| Reference number of the tax document | Doesn't have to match the commercial invoice numbering, but must be unique |
| DUZP (date of taxable supply) | The date the goods were delivered or the service provided – may differ from the issue date |
| Unit price excluding tax and any discount | A breakdown of the price, not just the total invoiced amount |
| Tax base | The price excluding VAT, from which the tax is calculated |
| Tax rate and amount of tax | Standard 21%, reduced 12%, or zero 0% (e.g. books) |
| Reference to the relevant legal provision for a special regime | E.g. "the customer will pay the tax" for reverse charge |
For invoices up to 10,000 Kč including tax, a simplified tax document with a narrower list of details is sufficient. You'll find the complete list and exceptions directly at the [VAT Act on the Tax Administration website](https://www.financnisprava.cz). We describe how to invoice while you're not yet a VAT payer in the article [invoice for a VAT non-payer](/fakturace-osvc/faktura-neplatce-dph).
Frequently asked questions about invoice requirements
Does the invoice have to have a stamp and signature?
No. The law doesn't require a stamp or signature – the invoice is valid without them if it contains the other mandatory details. A signature record is only required for an accounting document under the Accounting Act, if you keep double-entry bookkeeping. For tax records, an invoice without a signature or stamp is enough.
Does the customer's IČO have to be on the invoice?
The law doesn't require the customer's IČO, a name and address are enough. If you're invoicing a company, though, it's advisable to state the IČO – it makes it easier to match documents in their bookkeeping and prevents confusion with companies of the same name. If the customer is a VAT payer, also add their DIČ.
What does "individual registered in the trade register" mean?
It's a phrase that self-employed persons who aren't registered in the commercial register put on their invoice instead of a file reference number. You can simply write the sentence as is, or add the trade licence number. You'll find the whole issuing procedure in the article [how to issue an invoice](/fakturace-osvc/jak-vystavit-fakturu).
Electronic invoice or paper?
The law treats both forms equally – an electronic invoice (PDF, email) is just as valid as a paper one; the only condition is the credibility of its origin and the integrity of its content. Most self-employed people today invoice electronically through a tool that records the document right away and tracks the due date.
How should I number invoices?
The law doesn't prescribe a specific number format, it just has to be unique and run without gaps, for example ascending by year (2026001). You set up your own series yourself. You'll find a detailed guide to numbering and the variable symbol in a [separate article](/fakturace-osvc/variabilni-symbol-a-cislovani-faktur).
What happens if a required detail is missing from the invoice?
An invoice missing a mandatory detail may not be a valid commercial or tax document – the customer can return it for completion, and the tax office may not accept it for VAT purposes. Correct the mistake with a corrective (credit note) document, not by rewriting the original. Find a template to download [here](/nastroje/ke-stazeni).