Czech Republic: The ViDA Transposition Bill Does Not Include E-Invoicing or Digital Reporting

KGT Country Update | 14 September 2026 | VAT, e-invoicing and SAF-T monitor

On 3 September 2026, the Budget Committee of the Czech Chamber of Deputies interrupted its deliberation on parliamentary print 218, the bill transposing the EU VAT in the Digital Age package. On the parliamentary record, the Chamber has not approved the bill: it passed a first reading on 14 July 2026 and has not reached a second or third reading.

Some secondary summaries have nonetheless described it as approved. More importantly for planning purposes, print 218 transposes only the tranche of Directive (EU) 2025/516 applying from 1 January 2027. It contains no e-invoicing obligation and no digital reporting obligation; those are reserved for a separate, later amendment.

Background

Council Directive (EU) 2025/516, the VAT in the Digital Age package, applies in tranches. The first tranche, effective 1 January 2027, concerns the one-stop-shop regimes, the deemed supplier rule for electronic platforms and a number of related place-of-supply and chargeability rules. The digital reporting requirements and the associated structured electronic invoicing obligations apply from later dates, principally 2030, with intermediate national milestones in 2028.

The Czech government submitted its first transposition bill on 5 June 2026 as parliamentary print 218 in the tenth electoral term, amending Act No. 235/2004 Coll. on value added tax. KGT reported the bill in July 2026.

Since then, a substantial body of secondary commentary has described the bill as covering e-invoicing, digital reporting, the platform-deemed-supplier rule, and single VAT registration together, and has reported that the lower house approved it in September. Both characterizations are incorrect on the parliamentary record.

The Legislative Change

Print 218 is a legislative instrument, and the development reported here is procedural. The bill was circulated to deputies on 5 June 2026.

The Organizational Committee recommended it on 11 June 2026, designating the Budget Committee as lead committee and Martin Záhoř as rapporteur. On 14 July 2026, at the 27th sitting, the Chamber held the first reading and voted to refer the bill to the Budget Committee; vote number 128 recorded 119 deputies present, 99 in favor and none against. That was a referral vote, not an approval of the substance.

On 3 September 2026 the Budget Committee issued a resolution, circulated as print 218/1, which the Chamber’s own record annotates as interrupting the deliberation. The bill has therefore not completed committee stage, and the second and third readings have not taken place. Further plenary consideration became possible from 13 September 2026, and the Budget Committee is scheduled to meet again on 16 September 2026.

What the Bill Actually Contains

On the official stenographic record of the first reading, the bill transposes only the part of Directive (EU) 2025/516 applying from 1 January 2027.

The elements identified on that record are: clarification and completion of the one-stop-shop rules and their linkage to the place-of-supply rules; extension of the deemed supplier rule for electronic platforms to supplies of goods; a unified chargeable event for services reported through the one-stop shop, determined by the supply rather than by an earlier invoice date; restriction of the use of the call-off stock regime and its subsequent abolition; and extension of the one-stop shop to cross-border supplies of electricity, gas, heat and cooling.

Two further items are unrelated to ViDA: VAT refunds to certain EU institutions in respect of COVID-19 donations, and the designation of the Ministry of Defense as the issuing authority for VAT exemption certificates under the SAFE regulation.

The rapporteur stated on the record that the further and more extensive ViDA changes will be the subject of a separate amendment, associated with the directive's 2028 and 2030 stages. That does not itself establish that a specific Czech e-invoicing or digital reporting mandate will commence in 2028; any commencement dates will be fixed by that later amendment when it is published. There is accordingly no Czech e-invoicing application date and no Czech digital reporting application date in print 218, because neither obligation is in it.

Scope

• One-stop-shop reporting: clarified rules and a unified chargeable event determined by the supply rather than by an earlier invoice date.
• Electronic platforms: the deemed supplier rule is extended to supplies of goods.
• Call-off stock: use of the regime is restricted and the regime is subsequently abolished.
• Energy supplies: the one-stop shop is extended to cross-border supplies of electricity, gas, heat and cooling.
• Not in scope of this bill: mandatory structured e-invoicing and digital transaction reporting.

Timeline

• 5 June 2026  government submits the bill; circulated as print 218/0.
• 11 June 2026 Organizational Committee recommends the bill; Budget Committee designated as lead committee.
• 14 July 2026  first reading at the 27th sitting; referral to the Budget Committee carried by 99 votes to none.
• 3 September 2026 Budget Committee resolution, print 218/1; deliberation interrupted.
• 13 September 2026 earliest date on which further plenary consideration became possible.
• 16 September 2026 Budget Committee meeting No. 23 scheduled.
• 1 January 2027 intended entry into force of the Act as a whole.
• 1 July 2028 stated as the last possible commencement of use of the call-off stock regime.

Businesses Affected

Businesses using the one-stop shop for Czech supplies, operators of electronic platforms facilitating supplies of goods into or within the Czech Republic, and any group currently relying on the Czech call-off stock simplification. The last of these is the most material: the simplification is to be withdrawn, and groups holding stock at customer premises in the Czech Republic under that regime should assess both the forthcoming ViDA special scheme for transfers of own goods and any residual requirement for Czech VAT registration. The correct outcome will depend on the later implementing amendment and the particular stock flow.

Businesses planning for a Czech e-invoicing mandate should note that parliamentary print 218 does not introduce mandatory e-invoicing or digital reporting. Any internal roadmap that assumed a Czech structured invoicing obligation flowing from print 218 should be corrected.

Required Actions

• Correct any internal compliance roadmap or vendor communication that records print 218 as introducing Czech e-invoicing or digital reporting. It does not.
• Identify every Czech call-off stock arrangement now in use and model the consequences of its withdrawal, including the registration, invoicing and Intrastat impact, against the stated 1 July 2028 outer date.
• Review platform arrangements involving supplies of goods with a Czech element against the extended deemed supplier rule, and confirm which party will be treated as the supplier from 1 January 2027.
• Check one-stop-shop reporting logic for services against the unified chargeable event rule, particularly where an invoice is currently issued in advance of the supply and drives the reporting period.
• Track the Budget Committee meeting of 16 September 2026 and the subsequent second and third readings, because an entry into force of 1 January 2027 now depends on a compressed parliamentary schedule.
• Do not rely on secondary summaries of this bill. Some secondary summaries appear to describe the bill as covering the wider ViDA package, whereas it carries only the tranche applying from 1 January 2027.

Practical Implications

There are two distinct risks here, and they point in opposite directions. The first is complacency about what is in the bill: the abolition of the call-off stock regime is a real structural change for groups using it, and it has been largely obscured in commentary by attention to e-invoicing that the bill does not contain. The second is preparing for what is not in the bill: a Czech e-invoicing build scoped on the strength of secondary reporting would be scoped against an obligation that Parliament has not been asked to enact.

The procedural position also matters. An Act intended to take effect on 1 January 2027 that was still interrupted in committee on 3 September 2026 must complete a second reading, a third reading, passage through the Senate and promulgation in a little under four months. That is achievable, but it leaves very little margin, and the possibility of a delayed or partial entry into force should be carried in planning assumptions rather than excluded.

This update also illustrates a wider point about the ViDA transposition cycle. Member States are transposing the directive in tranches, and a national bill described as "the ViDA bill" will frequently carry only one tranche. The operative question for any given jurisdiction is not whether a ViDA bill exists but which articles of the directive it transposes and from which date.

Expected Next Steps

The Budget Committee is scheduled to meet on 16 September 2026. If it adopts a recommendation, the bill can proceed to a second reading, at which amendments may be tabled, and then to a third reading. Passage through the Senate and promulgation in the Collection of Laws would follow. The separate amendment carrying the e-invoicing and digital reporting elements, which the rapporteur associated with the directive's 2028 and 2030 stages, has not been published. KGT will report that instrument when it appears, and will report the outcome of the 16 September committee meeting.

How Can KGT Support You?

KGT provides SAP-integrated indirect tax compliance services covering electronic invoicing, statutory reporting and SAF-T. For clients with Czech operations we assess the impact of the call-off stock withdrawal on SAP stock transport and billing configuration, review one-stop-shop reporting logic against the revised chargeable event rules, and model the registration consequences of losing the simplification.

On e-invoicing we take a deliberately evidence-led approach: we scope against enacted or published instruments, not against secondary reporting, and we tell clients plainly when a mandate they have been told to prepare for does not yet exist. Where a genuine mandate does exist, our SAP add-ons and our SAP Document and Reporting Compliance services deliver the structured invoice from SAP data and reconcile the authority acknowledgement back to the accounting document.

This country update is provided for general information only and does not constitute tax, legal or professional advice.