2025 Czechia (2025 eInvoicing Country Sheet)

Summary

• B2G mandate: No Business-to-Government (B2G) eInvoicing mandate exists, but since 1 October 2016, all public contracting authorities are required to accept and process electronic invoices that comply with the European Standard (EN 16931)[2], as mandated by Act no. 134/2016 Coll. on Public Procurement, which transposes Directive 2014/55/EU. Businesses supplying goods or services to public authorities are encouraged to issue structured eInvoices compliant with the European standard (EN 16931)[3], because this guarantees that public authorities must accept these eInvoices.
• B2B and B2C mandates: There are no current business-to-business (B2B) or business-to-consumer (B2C) eInvoicing mandates. It is optional, contingent on mutual business agreements, and aligned with the Act no. 134/2016 Coll. on Public Procurement and EU Directive 2014/55/EU.
• eInvoicing standard: The European eInvoicing standard (EN 16931) has been adopted in Czechia by public authorities. All public contracting authorities in Czechia are required to accept and process electronic invoices that comply with the European Standard for eInvoicing for all public procurement contracts above EU Public Procurement thresholds [4]. Private suppliers are not legally required to issue eInvoices under EN 16931.
• Operating model for B2G eInvoicing: The Národní elektronický nástroj (NEN) platform, developed by the Ministry of Regional Development, supports the full eProcurement lifecycle. It is mandatory for all public contracting authorities unless they are authorized to use an alternative tool. The platform allows integration with internal systems and supports both automated and semi-automated invoice processing.
• Use of CIUS and Extensions: Czechia does not apply any national Core Invoice Usage Specifications (CIUS) or additional extensions beyond the European standard (EN 16931).
• VAT Real-time reporting system: No real-time reporting system for eInvoicing is available.
• Monitoring mechanism: Czechia has a mechanism to monitor eInvoicing developments.

Highlights

Czechia has implemented a comprehensive legal and technical framework for eInvoicing in the public sector. While there is no B2G, B2B and B2C eInvoicing mandate, the legal and technological infrastructure supports automation and uptake, especially through ERP systems.

Legislation

B2G

There is no general business-to-government (B2G) eInvoicing mandate for suppliers in Czechia, but under Act no. 134/2016 Coll. on Public Procurement, in force since 1 October 2016, all public authorities must accept and process electronic invoices that meet the European Standard on eInvoicing (EN 16931). This rule applies when public authorities pay suppliers for goods or services provided through formal procurement contracts above the thresholds provided in the Public Procurement Directives[5].

B2B

There is no business-to-business (B2B) mandate. 

B2C

There is no business-to-consumer (B2C) mandate. 

Status on the implementation of the European eInvoicing standard

The European standard EN 16931 has been adopted by contracting authorities. The most frequently syntax[6] used when exchanging eInvoicing is XML. Using compliant formats like UBL 2.1 the national ISDOC standard as well as EDIFACT ensures that invoices are machine-readable, interoperable, and accepted by public procurement platforms such as Národní elektronický nástroj (NEN) platform.

Operating model for eInvoicing

Czechia uses the Národní elektronický nástroj (NEN) platform to support the eProcurement lifecycle. All public contracting authorities are required to use NEN unless authorized to use another tool. The platform allows for the integration of internal systems used by contracting authorities, enabling the receipt and processing of eInvoices. Public authorities may use automated, semi-automated, or manual processes, depending on their internal capabilities.

Use of Core Invoicing Usage Specifications (CIUS) at national level

There is no national CIUS or additional extensions.

VAT Real-Time reporting system

Currently there is no real-time reporting system in Czechia.

Monitoring mechanism

Czechia has a monitoring framework that combines legal compliance, centralized platforms, and institutional coordination. The National eInvoicing Forum, together with the Ministry of Finance, Ministry of Interior, and the Czech Office for Standards, oversees implementation, standardization as well as standards maintenance and effective communication. Additionally, mandatory electronic submission of VAT Control Statements enhances the tracking of transactions across B2B, B2G, and B2C channels.

Next steps

Currently, no next step has been shared.

[1] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en [2] The European Standard on eInvoicing (EN 16931) defines a common format and data model for electronic invoices, ensuring they are structured, machine-readable, and compatible across EU systems. [3] Ibid.2 [4] Ibid.1 [5] Ibid 1. [6] The information defined in the semantic data model of the eInvoicing standard, documented in the eInvoicing standard, must be carried in an electronic message that may be transferred from one computer to another. The semantic eInvoicing standard does not define the structure of the electronic message. The message structure is called syntax.

Last updated:  Aug 14, 2025 17:12