Electronic invoicing in the Czech Republic

Act No. 134/2016 Coll. on Public Procurement transposes EU Directive 2014/55/EU on electronic invoicing in public procurement into national Czech legislation.

Article 221 of the act stipulates that contracting public administrations may not reject any electronic invoice issued by an economic operator if it is submitted in a format compatible with the European e-invoicing standard. The law came into force on October 1, 2016.

Launched in 2015, the Národní elektronický nástroj (NEN) platform allows central, regional, and local contracting authorities to manage the entire lifecycle of electronic procurement. Developed by the Ministry of Regional Development, the platform replaced the Public Procurement and Concessions Portal (Portál VZ) as outlined in the 2016–2020 Public Procurement Strategy. Following its full implementation at the end of 2017, the use of NEN is mandatory for all contracting authorities unless they are authorized to use their own procurement tool.

Mandatory Use

• October 1, 2016: Public contracting authorities may not reject electronic invoices issued by economic operators that comply with the EN-16931 standard.
• April 2019: All public entities must be able to receive and process electronic invoices for B2G transactions.

Electronic Signature

In the Czech Republic, electronic invoices do not require a digital signature to be valid in the context of public procurement or B2G transactions. This approach simplifies the e-invoicing process by removing the need to implement additional technologies, such as digital certificates, which can pose a logistical and financial burden, particularly for small and medium-sized companies.

Invoice Archiving

The archiving period for electronic invoices in the Czech Republic is ten years, in accordance with tax and accounting laws. This period is the same as for paper invoices, ensuring that tax authorities can access the necessary information during audits or inspections. Electronic invoices must be archived securely, guaranteeing data integrity and accessibility throughout the retention period.