Most self-employed people (OSVČ — the Czech term for a self-employed sole trader) in the Czech Republic are non-VAT payers: as long as your annual turnover stays under 2,000,000 CZK, you never have to deal with VAT (daň z přidané hodnoty, DPH) at all. Even so, many invoicing programs build their pricing around features a non-VAT payer will never touch — VAT exports, the VAT control statement, inventory, or extra user seats. Before you pick a program, it's worth listing what you actually need.
This guide covers the features a non-VAT payer genuinely uses in 2026, a checklist for choosing a program, and an honest look at what invoicing should really cost.
What a non-VAT payer actually needs
- Correct invoice formatting without VAT — name, registered address, business ID (IČO), a description of the work, the amount, the issue date and due date, with no VAT rate or amount shown.
- A continuous invoice numbering sequence with no gaps or duplicates.
- Auto-filled client details looked up by business ID (IČO) via ARES — the Czech public business register — so names and addresses don't get typed in wrong.
- A QR payment code on the invoice, so the client doesn't have to retype your account number and payment reference by hand.
- Sending the invoice by email, plus visibility into whether the client has opened it.
- Payment tracking and reminders for clients who pay late.
- Expense tracking — full tax records if you claim real expenses, or just an income log if you use flat-rate expenses or the lump-sum tax (paušální daň).
- A downloadable book of income and expenses as backup for your tax return.
- Tracking your turnover for VAT (the 2,000,000 CZK calendar-year threshold), so becoming a VAT payer doesn't catch you by surprise.
- The option to switch to VAT-payer status in the same account, without migrating your data anywhere else.
A full list of mandatory and recommended invoice fields, with a template, is in our article Invoice for a non-VAT payer in Czechia: template and requirements.
The difference between these items isn't just theoretical. A non-VAT payer keeping full tax records with real expenses needs a program with solid expense tracking and AI receipt scanning, since every expense must be backed by a receipt or invoice. A non-VAT payer using flat-rate expenses or the lump-sum tax, on the other hand, doesn't need to record individual receipts at all — an overview of issued invoices and their payment status is enough, since that's exactly what the tax base or band limit is calculated from.
The same logic applies to bank payment matching. If you invoice five regular clients a month, tracking down a payment manually takes a few minutes. Once you're issuing twenty or more invoices a month, manual matching starts eating into time you could spend working — and automating it pays off regardless of whether you're a VAT payer or not.
Checklist: does a non-VAT payer need this feature?
| Feature | Does a non-VAT payer need it? |
|---|---|
| XML for the VAT return | No |
| VAT control statement | No |
| Inventory tracking | No (unless selling from stock) |
| Multiple users on one account | Depends — teams yes, a solo self-employed person usually no |
| Bank payment matching | Yes, once invoice volume grows |
| Automatic reminders | Yes, if late-paying clients are an issue |
| Expense tracking and AI document scanning | Yes, if claiming real expenses |
| QR payment code | Yes — it speeds up how quickly clients pay |
| Export for an accountant | Depends — not needed if you file your own return |
How much this should actually cost
Competing programs' free plans usually limit the number of clients rather than the number of invoices: Fakturoid Free allows unlimited invoices but only 5 customers, and the same applies to iDoklad, Vyfakturuj.cz, and SuperFaktura.cz on their free plans. Taxorio Free, by contrast, doesn't limit clients at all, but allows 2 new invoices and 5 expense documents a month.
If you issue only a handful of invoices a month to regular clients, a free plan may be all you ever need — on Taxorio, with no credit card, unlimited ARES and VIES lookups (VIES is the EU-wide system for checking a business partner's VAT number), and a downloadable book of income and expenses. Once your invoice or client count outgrows the free plan's limit, the next step is a paid tier — on Taxorio, Pro at 69 CZK a month or 690 CZK a year excluding VAT, with no limit on invoices or expense documents. These prices reflect public price lists as of 5 September 2026 and change over time.
Real-world example: a tradesperson issuing twelve invoices a month
Josef Example is a fictional tradesperson who runs his business as a non-VAT payer, issues roughly twelve invoices a month to different customers for amounts between 3,000 and 15,000 CZK, and claims flat-rate expenses. He doesn't need VAT exports, inventory, or extra user seats. He does need a QR payment code, because customers often pay from their phone on the spot, an overview of who hasn't paid yet, and a simple log of issued invoices to support his flat-rate-expense income statement.
At twelve invoices a month, none of the compared programs' free plans are enough any more: Fakturoid, iDoklad, Vyfakturuj.cz, and SuperFaktura.cz all cap free customers at five, while Taxorio Free caps new invoices at two a month. Josef is therefore looking at the lowest paid tier: on Taxorio that means Pro at 69 CZK a month with everything he needs. On Fakturoid and iDoklad, the lowest paid tier includes neither payment matching nor reminders; on Vyfakturuj.cz and SuperFaktura.cz, matching is already included at that level, but automatic reminders sit in a higher tier — so he'd have to pay more there if he actually wanted to use them.
When even the free plan isn't enough
A free plan stops being sufficient in three situations: when the number of clients or customers exceeds the limit of five (Fakturoid, iDoklad, Vyfakturuj.cz, and SuperFaktura.cz), when the number of new invoices exceeds two a month (Taxorio), or when you start needing automation — payment matching and automatic reminders aren't included in any of the compared free plans, and recurring invoices are only free on iDoklad.
In that case, it makes no sense to pay for the top tier just to unlock one missing feature. Pick the lowest paid tier that already includes what you need, and leave the rest for later — for a non-VAT payer, features tied to VAT rates, the control statement, or inventory stay useless no matter which tier you're on. The same rule works in reverse too: if a free plan covers you today, there's no reason to buy a paid tier "just in case" — you can always upgrade later, once you actually need it.
Special situations
Invoicing a company in the EU
If, as a non-VAT payer, you provide a service to a company in another EU country, you may become an identified person (identifikovaná osoba) — a special VAT status that doesn't change how you're treated with your domestic customers, but adds obligations for that specific cross-border transaction. This is covered in detail in our article Identified person VAT in Czech Republic.
Occasional income without a trade licence
If you invoice only occasionally and without a trade licence (živnostenský list — the Czech business permit self-employed people normally need), different rules may apply than for a registered self-employed person with a licence. Check the exact income threshold and rules with an accountant or the Financial Administration before assuming your situation counts as occasional income.
Approaching the VAT turnover threshold
Turnover for the mandatory VAT registration threshold is tracked over a calendar year, not as a rolling twelve-month period. You can track it yourself using our free VAT turnover tracker.
Before you choose a specific program
A broader comparison of seven invoicing programs by business type is in our article Best invoicing software for Czech freelancers 2026, and a detailed comparison of the two best-known ones is in Fakturoid vs. iDoklad 2026. Whichever program you choose, the key is to base the decision on your actual volume of invoices and clients, not on the name you've heard most often.
How Taxorio handles this
Once your tax status is set to non-VAT payer, Taxorio won't let you enter a VAT rate or amount, and it won't print a Czech VAT number on your invoices. Invoice fields are pre-filled automatically, ARES fills in the client from their business ID, and every invoice comes with a QR payment code. On the dashboard, a non-VAT payer sees a VAT turnover card that tracks the approaching 2,000,000 CZK calendar-year threshold, and the book of income and expenses can be downloaded even on the free plan.
If you cross the turnover threshold and become a VAT payer, the switch happens inside the same account — no migration to another program, no new account, and no loss of invoice or client history. The point of a program built for non-VAT payers isn't to offer as many features as possible, but to offer exactly the ones you'll use, without making you pay for VAT paperwork, inventory, or a team you'll never need. You can create a free account with no credit card at app.taxorio.cz/register.