As a self-employed person (OSVČ — the Czech legal status for a sole trader) who isn't registered for VAT (DPH — value added tax), you never put a VAT rate or a VAT amount on your invoice, and you don't print a VAT identification number on it either. A non-VAT payer's invoice also isn't a "tax document" under the Czech VAT Act — it's an ordinary commercial document, and different rules apply to it than to the documents VAT payers issue.
In practice that means knowing exactly what must never be missing from the invoice, and, separately, what the law doesn't strictly require but still makes the document clearer for your client. Below is the full checklist of requirements, the recommended "I am not a VAT payer" wording, a sample invoice with example data, and the mistakes that trip up non-VAT payers most often.
What a non-VAT payer's invoice actually is
If you aren't registered for VAT, your invoice isn't governed by any special rules under the VAT Act, simply because you aren't declaring any VAT. Legally, it's an ordinary commercial document under Section 435 of the Czech Civil Code, which must carry your name, registered address (or place of business), business ID (IČO — a Czech company/trader registration number), and a note about which public register you're recorded in. For a self-employed person that usually means the line "Natural person registered in the trade licence register" — the register that your trade licence (živnost, the Czech licence to run a small business) is listed in.
Beyond these statutory items you need a handful of practical details so the invoice actually works as proof if a client doesn't pay, and as a record for your own bookkeeping. You'll find them in the table below.
What must — and should — be on the invoice
| Item | Required? | Note |
|---|---|---|
| Name or business name | Yes | As registered on your trade licence |
| Registered address / place of business | Yes | Address on file in the trade licence register |
| Business ID (IČO) | Yes | No extra spaces or dashes |
| Register note | Yes | "Natural person registered in the trade licence register" |
| Invoice number | In practice, yes | Must form an unbroken sequence |
| Issue date | In practice, yes | The date the document was actually created |
| Date of supply | Recommended | Not required for a non-VAT payer — unlike a VAT payer's date of taxable supply (DUZP) — but it helps your own records |
| Client details | In practice, yes | Name or company, address, and IČO if they have one |
| Description of the work or goods | Yes | What exactly you supplied |
| Amount and due date | Yes | Without any VAT rate or VAT amount |
| Bank account and variable symbol | In practice, yes | Makes matching the payment much easier |
| "I am not a VAT payer" line | Recommended | Not required by law |
The "in practice, yes" column doesn't mean the law spells out the obligation word for word. Without these items, though, you'd struggle to rely on the invoice as credible proof for your income records, or as grounds for recovering the debt if your client doesn't pay.
What must never appear on the invoice
The most common mistake actually runs the other way — something extra ends up on the invoice. As a non-VAT payer, never state:
- A VAT rate (0%, 12%, or 21%) — you aren't a VAT payer, so no rate applies to you.
- A calculated VAT amount, or a breakdown into "net amount / VAT / total including VAT."
- A VAT identification number. You do have a tax ID for income tax, in the form CZ plus your birth number (the Czech personal ID number), but you never put it on an invoice without VAT — it could make the client think you're a VAT payer.
The "I am not a VAT payer" line
The law doesn't require this sentence, but we recommend including it every time in practice. It immediately tells your client — especially an accounting department or a larger company — that VAT is correctly missing from the invoice, rather than something you simply forgot. A simple line near the total due is enough:
I am not a VAT payer.
You can extend the wording to mention the lump-sum tax regime (paušální daň, a flat monthly tax and insurance payment some self-employed people choose) or your secondary self-employment status, if that helps your communication with clients. What matters is that the line is clearly visible on the document.
Sample invoice
The table below shows what a simple non-VAT payer's invoice can look like, using made-up details.
| Field | Example |
|---|---|
| Supplier | Anna Example, natural person registered in the trade licence register |
| Registered address | Krátká 12, 602 00 Brno, Czech Republic |
| Business ID (IČO) | 12345678 |
| Client | Client ABC s.r.o., Dlouhá 5, 110 00 Praha 1 |
| Invoice number | 2026-0032 |
| Issue date | 4 September 2026 |
| Date of supply | 1 September 2026 |
| Description | Graphic design of a catalogue — 12 pages |
| Amount due | 18,000 CZK |
| Due date | 18 September 2026 |
| Account number, variable symbol | 123456789/0300, VS 20260032 |
| Note | I am not a VAT payer. |
Notice that no VAT rate or VAT amount appears anywhere on the invoice, and there's no VAT identification number either.
Special situations
Invoicing a client in the EU
You invoice a company based in another EU country without VAT, exactly as you would a Czech client. Watch out, though: for certain services — typically advertising, consulting, or IT services — either receiving such a service from a foreign VAT payer, or supplying one abroad yourself, can trigger "identified person" status: a special VAT registration that doesn't make you a VAT payer for domestic supplies, but adds its own reporting duties. We cover this in detail in Identified Person VAT in Czech Republic.
Cash payments
A client can also pay your invoice in cash — just watch the statutory limit on cash payments between the same two parties, which for 2026 is 270,000 CZK per day. Note the payment method on the invoice, and record the date you actually received the cash in your records.
Invoicing without a trade licence
If you don't hold a trade licence, you can invoice without a business ID only for genuinely occasional (non-systematic) activity — systematic activity requires a trade licence regardless of how much you earn. Occasional income up to CZK 50,000 a year is exempt from income tax; above that limit it is taxed as other income under § 10 of the Income Tax Act.
Invoicing a private individual
When you invoice a private person rather than a business, a name and address are enough for the client's details — you don't need an IČO for a private customer. It's worth describing the work and the price in more detail than you might for a business client, so there's no later dispute about scope. Whoever the client is, though, you still never state a VAT rate or amount as a non-VAT payer.
Keeping income records alongside the invoice
Issuing an invoice doesn't, by itself, replace proper tax records. For a self-employed person keeping tax records under Section 7b of the Income Tax Act, taxable income generally arises on the day you're paid, not the day you issue the document. An invoice from late August that a client pays in September counts as September's income — but at the end of August you still need to record it as an unpaid receivable.
The same rule applies if you use flat-rate expenses or the lump-sum tax: keeping income records and tracking outstanding receivables is mandatory regardless of how you handle your expenses. The only difference is what you do with the income afterwards — deduct actual expenses, apply a percentage flat rate, or simply pay the lump-sum tax. If you invoice under the lump-sum regime, see our detailed guide Invoicing Under the Czech Flat Tax.
The most common mistakes non-VAT payers make
- Adding VAT "just to be safe." A non-VAT payer never states a rate or an amount of VAT, not even for a foreign client.
- A leftover VAT ID from an old template. Copying a previous invoice without checking the header.
- Gaps in the numbering sequence. Skipped or duplicated invoice numbers make things harder to trace if you're ever audited.
- A missing due date. Without one, reminders and any late-payment interest become much harder to justify.
- An invoice dated after the fact. The issue date should match reality, not the day you happen to remember you forgot to invoice.
How to send the invoice, and how long to keep it
You'll usually email the invoice as a PDF attachment, or send a link to a web version of the document that your client can open in a browser and immediately see whether it's marked as paid. Keep your own copy — even a non-VAT payer keeps tax records, or income records under flat-rate expenses or the lump-sum tax, under Section 7b of the Income Tax Act, and the supporting documents need to be kept for as long as the tax office can still assess the tax. The basic period is three years, though in practice it's worth planning for longer.
How Taxorio handles this
Once you set your tax status to non-VAT payer, Taxorio won't let you enter a VAT rate or amount, and it doesn't print a VAT ID on the invoice. The requirements from the sample above are filled in automatically, you can add a client by IČO through the Czech business register (ARES) with one click, and a payment QR code is generated on the invoice automatically. Invoices and expense records sit in one place, including a downloadable income-and-expense ledger that's useful even if you invoice under the lump-sum tax.