Faktura is a bill for goods or services. Its content is very different depending on whether you are a DPH payer.
Details for a DPH payer (§ 29 of the DPH Act)
- the marking "Faktura – daňový doklad" (Invoice – tax document)
- unique registration number
- supplier: name / registered office / DIČ (tax identification number)
- buyer (+ DIČ, if they are a payer)
- scope and subject of the supply
- date of issue
- DUZP (date of taxable supply)
- unit price without tax
- tax base
- tax rate
- amount of tax in CZK
🔴 If even one detail is missing, it is no longer a tax document, and the buyer loses the right to deduct VAT. This is why Czech accountants are so meticulous.
What a non-payer issues
Účetní doklad (Accounting document) according to § 435 of the Civil Code: name, registered office, IČO (company identification number), data about the entry in the register. No DPH (VAT) details. The recommended marking is "Nejsem plátce DPH" (I am not a DPH payer).
🔑 Due date — NOT a required detail
It is not required to state the payment deadline. If there is no deadline, § 1963 of the Civil Code applies: 30 days from the delivery of the invoice or from acceptance (whichever is later).
