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Ureta  /  Invoice currency and rate  /  Czechia

Czechia  ·  read from the statute, not from a summary of it

Which currency, and which exchange rate, a Czech invoice has to use.

The tax is stated in Czech currency - unconditionally on its face, but the same section lets a reverse-charge invoice leave the tax out entirely.

The short answer

Czechia (CZ). National currency: koruna. Each answer cites the provision it comes from.

Currency of the document Any currency art. 230 of Directive 2006/112/EC
Currency of the VAT amount Czech koruna (CZK) § 29 odst. 1 písm. l), zákon č. 235/2004 Sb.
On a reverse-charge invoice The rate and the tax may be omitted § 29 odst. 3 písm. e) bod 2
Which rate Any rate Czech rules allow; the ECB rate must be accepted art. 91(2) of the Directive

The provision

One short clause, and an exception that matters more to app developers.

The list of invoice particulars ends with the amount of tax, and adds that the tax is stated in Czech currency. Two paragraphs later the Act lets the rate and the amount of tax be omitted where the customer is the person liable to declare the tax - the reverse charge. No tax figure, no currency requirement.

«výši daně; tato daň se uvádí v české měně»

the amount of tax; this tax is stated in Czech currency

§ 29 odst. 1 písm. l), zákon č. 235/2004 Sb., o dani z přidané hodnoty

Why the ECB rate is safe in every member state. The second subparagraph of article 91(2) of the VAT Directive, inserted by Directive 2010/45/EU, says member states shall accept the use of the latest exchange rate published by the European Central Bank at the time the tax becomes chargeable, and that conversion between two currencies other than the euro goes through the euro rate of each. It is an obligation on the state, not an option for the taxpayer. The same sentence lets a member state require you to notify it that you use the ECB rate; ask your accountant whether Czechia does.

When it reaches you

If you sell through the stores, this bites in one case.

Article 230 constrains the amount of VAT payable or to be adjusted. An app developer's ordinary invoice to a store or an ad network carries no VAT amount at all: it is a reverse-charge supply to another member state, or a supply outside the scope entirely. Where there is no tax line, there is nothing for the currency rule to bind. The rule reaches you on a supply that actually charges Czechia VAT.

What Ureta does about it

The rate is pinned when the month is, and it is kept with the document.

  • The ECB reference rate, for every EU tenant. It is the rate article 91(2) obliges every member state to accept. A currency other than the euro is converted through the euro, as the same article says.
  • The rate is pinned per month and stored, so a document issued last March still reports the rate it carried in March rather than a number recomputed today.
  • Nothing is guessed. Where no rate from a defensible authority is available for a currency, the engine refuses to issue rather than putting a plausible wrong number on a legal document.

How this page was read

Every sentence above came from the text, and here is which text and when.

The Act Zákon č. 235/2004 Sb., § 29 odst. 1 to 4, read 26 August 2026 and re-read unchanged 9 September 2026 from e-Sbírka. Source.
The Directive Directive 2006/112/EC arts. 91 and 230, consolidated to 1 January 2025, read 25 August 2026 from the Publications Office. Source.

You sold. The rest is handled.

Ureta is income-reporting software for app creators. It fetches every store and ad network, converts at a rate your own authority must accept, and has the month's documents ready before the deadline.

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