Appendix 10A: Contents of a VAT invoice
Characteristic | Full VAT invoice | Less detailed invoice (retail supply < CZK 10,000) |
Name, address and VAT number of supplier | ✓ | ✓ |
Name and address of customer | ✓ | |
Customer VAT number (intra-EU only) | ✓ | |
Invoice/document number | ✓ | ✓ |
Date of supply | ✓ | ✓ |
Invoice date | ✓ | ✓ |
Unit price | ✓ | |
Description | ✓ | ✓ |
For each description: | | |
| Quantity | ✓ | ✓ |
| Charge made excluding VAT | ✓ | |
| Rate(s) of VAT | ✓ | ✓ |
Total charge excluding VAT | ✓ | |
Rate of any cash discount offered | ✓ | |
Total VAT charge (in CZK) | ✓ | |
Total payable including VAT | | ✓ |
Statement confirming why VAT does not apply (intra-EU only) | ✓ |
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