Invoices and documents · 4 min read

Domestic reverse charge on issued documents (§ 92a)

How to issue an invoice under domestic reverse charge (§ 92a ZDPH) in Taxorio to another payer with a Czech VAT ID — the conditions, the supply subject code, the CZK 100,000 limit for selected goods, advances with no tax document, and the effect on the VAT return (line 25) and the control statement (A.1).

What domestic reverse charge is

For selected domestic supplies (§ 92a and following of Act No. 235/2004 Sb., on VAT), it isn't the supplier who declares the tax, but the customer. The document is issued with a tax base, but without VAT stated — the recipient self-assesses the tax. The receiving side of this regime (as an expense) is covered by a separate help article on domestic reverse charge in expenses — this one is about the supplier's side: how to issue a document like this in Taxorio yourself.

⚠️ When you're allowed to use this regime: only when you're invoicing as a VAT payer to another VAT payer with a Czech VAT ID. A client who isn't a payer, or has no Czech VAT ID, doesn't belong in this regime — invoice a client like that with normal VAT instead. Taxorio only offers the toggle when both conditions hold, and checks them again on save — it also verifies the client's VAT ID directly in the VAT payer register, and won't issue a document under this regime to an identified person.

What the document has to contain

An invoice under the § 92a regime must carry the clause "the customer accounts for VAT" (§ 29 odst. 2 písm. c) ZDPH) — Taxorio prints it as a box next to the amount due: a bold heading "the customer accounts for VAT," a sentence referencing § 92a, and, in a muted style, the tax base by supply subject code (just the code and its description for a single code, or a base for each one when there's more than one). The document doesn't have to carry a rate or the amount of tax (§ 29 odst. 3 písm. c) ZDPH) — the items nonetheless look like a normal item with a 0% rate, with no special label.

Every item also carries a supply subject code from the GFŘ code list (e.g. 4 = construction and assembly work, 5 = delivery of goods listed in Annex 5 to the VAT Act) — it's the value that sorts your supply for the control statement, so Taxorio won't save the document without it. Code 3a (a forced sale of business assets) is no longer offered for issued documents from 1 January 2025 — the amendment removing this case from domestic reverse charge took that option out.

How to turn the regime on in the invoice form

  1. Select a client who's a VAT payer with a Czech VAT ID — without that, the toggle stays off with an explanation.
  2. In the VAT block, turn on Domestic reverse charge (§ 92a).
  3. Every item's rate locks at 0%, and each item gets an extra supply subject code selector — for the first item, Taxorio offers code 4 (construction and assembly work), the most common case; every following item inherits the previous one's code. The code can be changed on any item at any time.
  4. For codes 12–17 (selected goods under the temporary regime — see below), the app checks the limit right in the form and blocks issuing a document below the limit.
  5. Save and send the invoice to the client as usual.

Turning the toggle off makes the app clear the codes from the items and unlock the rates back to their default value.

Taxorio can also recognise the same regime automatically — both during a one-off issued-invoice PDF import and during bulk migration from another invoicing tool. AI looks for the "the customer accounts for VAT" clause / § 92a in the source document, and for an eligible client (a payer with a Czech VAT ID) pre-fills the regime and the supply subject code on the items — it's an AI estimate, not a certainty, so always check the result before saving.

⚠️ The CZK 100,000 limit for selected goods. Codes 12–17 (cereals and technical crops, metals, mobile phones, integrated circuits, portable data-processing devices, video game consoles) belong to the temporary regime under § 92f and government regulation No. 361/2014 Sb. — they only apply once the tax base for all such goods on a single document exceeds CZK 100,000. Below the limit, reverse charge can't be used, even if both sides agree to it — Taxorio therefore blocks issuing a document like that below the limit. Codes 11 and 18–21 have no limit. The temporary regime is extended until 31 December 2026 (Art. 199a of Directive 2006/112/EC).

Advances — no tax document for the payment

You can issue a proforma invoice under the § 92a regime, but a payment received before the supply takes place doesn't create a duty to declare tax — a tax document for the received payment (advance) is therefore not issued under this regime. The tax is declared only at the date of taxable supply (DUZP) of the whole supply, i.e. on the final invoice that deducts the paid advance. More on advances generally in the article Proforma invoices and final invoices.

What the document means for the customer

The client receives an invoice with a 0% rate on every item and a "the customer accounts for VAT" box next to the amount due, carrying the tax base by supply subject code. They self-assess and declare the VAT themselves — on their side, that's covered by a separate help article on domestic reverse charge in expenses.

Effect on the VAT return and the VAT control statement

The tax base from invoices under the regime goes on line 25 of the VAT return (with no tax — the customer declares that) and into section A.1 of the control statement: one line per document and supply subject code (a document with several codes means several lines with the same reference number). The sum of the bases in A.1 for the period matches line 25 — Taxorio calculates both from the same documents. More on this in the help articles on the VAT return and control statement, and on generating the control statement's XML.

💡 Tip: If you issue a payer with a Czech VAT ID an invoice with 0% VAT without turning on the § 92a regime, Taxorio flags it in the Taxes & insurance section — a document like that, without the regime, doesn't go into A.1 or onto line 25, and it might be an oversight.