A VAT invoice (called a tax document) must be issued in the following cases:
• All taxable supplies made for taxable persons or for non-taxable legal entities.
• Distance selling of goods into the Czech Republic.
• VAT-exempt intra-EU supplies of goods.
• On request, for business-to-consumer (B2C) retail supplies.
• Upon receipt of consideration where it occurs before a taxable supply.
The normal time limit for issuing a VAT invoice is within 15 days of the supply.
For a supply of more than CZK 10,000, a full VAT invoice must be issued. The characteristics of full VAT invoices are set
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