Invoicing in Czechia as a Freelancer: An English Guide

Who this guide is for

You hold a Czech trade licence (živnostenský list), you work as a self-employed person (OSVČ, often called a živnostník), and you need to send invoices, possibly in English and possibly in EUR. This page sums up what Czech sources say an invoice should contain, and shows where each item goes in KwikVoice, a free invoice generator that runs in your browser with no account.

The first question is whether you are registered for VAT. A non-VAT payer (neplátce DPH) issues an ordinary invoice. A VAT payer (plátce DPH) issues a tax document (daňový doklad), which has extra required items.

If you are not a VAT payer (neplátce DPH)

Most new freelancers start here. Your invoice is a normal business document. The basic rules come from the Civil Code (§ 435), plus the Accounting Act (§ 11) if you keep full accounts. In practice your invoice should show:

• Your name and registered address (sídlo or místo podnikání).
• Your IČO, the identification number you received when you registered as a trader.
• The register statement, commonly written as Fyzická osoba zapsaná v živnostenském rejstříku (“natural person registered in the Trade Register”).
• Your client’s name and address, plus their IČO if they are a Czech business.
• An invoice number, the issue date and a due date.
• A description of the work and the price.
• Payment details: bank account or IBAN, and often a variable symbol (variabilní symbol), usually the invoice number, so the client can match the payment.

Writing Nejsem plátce DPH (“I am not a VAT payer”) is generally described as optional, but it is good practice: it makes clear that no VAT is included. If you leave out a due date, Czech sources point to a default 30-day payment period under the Civil Code, so it is better to state one.

If you are a VAT payer (plátce DPH)

Once you are VAT-registered, your invoices become tax documents under § 29 of the VAT Act (235/2004 Sb.). On top of the items above, they need:

• Your DIČ (CZ followed by digits) and the client’s DIČ if they have one.
• A sequential document number from your own numbering series.
• The date of taxable supply (DUZP), or the date payment was received if that came first.
• The tax base, the VAT rate and the VAT amount (or a reference to the exemption or reverse-charge rule that applies).
• The VAT amount in CZK, even when the invoice is in EUR or another currency.

VAT payers generally have to issue the tax document within 15 days of the supply or of receiving payment. Billing businesses in other EU countries brings in reverse-charge wording, which is worth confirming with an accountant.

Invoice numbers, dates and currency

Numbering. Use one simple series, such as 2026001, 2026002, and do not skip or reuse numbers. It is a legal requirement for VAT payers and a widely recommended habit for everyone else. Many freelancers reuse the invoice number as the variable symbol.

Dates. Always show the issue date and a due date. VAT payers also need the DUZP.

Currency. You can invoice in CZK, EUR or another currency. A non-VAT payer can simply invoice in the client’s currency. A VAT payer invoicing in a foreign currency must state the VAT in CZK, converted at the Czech National Bank (ČNB) rate valid on the day the tax obligation arises (usually the DUZP). Some guides also recommend showing the rate you used.

Bank account. Give an account number or IBAN, plus SWIFT/BIC for clients abroad. Expat guides note that the account does not have to be Czech.

How to fill this in with KwikVoice

Then click Download PDF. Your details are never uploaded; recent invoices are saved only in your own browser.

Frequently asked questions

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