Invoice Requirements 2026
Find out what details a self-employed (OSVČ) invoice must contain in 2026 and how a VAT payer's document differs from a non-payer's.
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 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. We describe how to invoice while you're not yet a VAT payer in the article invoice for a VAT non-payer.