What must be on a receipt: required details

When you must issue a document

EET does not order a receipt. The duty can arise under zákon o DPH (the VAT Act) or zákon o ochraně spotřebitele (the Consumer Protection Act). In this text we use these terms:

A VAT payer (plátce DPH) is a business registered for VAT. It states the VAT rate on the receipt.
A VAT non-payer (neplátce DPH) is not registered.
VAT ID (DIČ) is the tax identification number (daňové identifikační číslo).
Company ID (IČO) is the identification number (identifikační číslo osoby).
A consumer (spotřebitel) is a customer who is not buying for their own business.

Law	What it says	In practice
Zákon o evidenci tržeb (Act on Sales Registration)	It does not impose a receipt	You do not have to print because of EET
Zákon o DPH (VAT Act), § 28	A payer issues a tax document (daňový doklad) when selling to a business or legal entity. The deadline is 15 days.	You must issue a document to a company
Zákon o ochraně spotřebitele (Consumer Protection Act), § 16	If a consumer asks, the seller issues a proof of purchase (doklad o koupi)	Applies to payers and non-payers

None of these laws orders you to give a document to a consumer who does not want it. Many shops still issue one with every sale, because it is simpler and the customer has proof of purchase.

Simplified tax receipt up to CZK 10,000

A VAT payer's ordinary receipt is a simplified tax receipt (zjednodušený daňový doklad). You may issue it when the total amount for the supply (plnění) on the document is not higher than CZK 10,000.

Detail	Must be on the document	Example
Your business name or personal name and registered address (sídlo)	Yes	Name and registered address
Your VAT ID (DIČ)	Yes	The payer's VAT ID
Document number (evidenční číslo dokladu)	Yes	Serial number from the POS
Scope and subject of the supply (rozsah a předmět plnění)	Yes	Rohlík (bread roll) 10 pcs, haircut
Date of issue (den vystavení)	Yes	Date of sale
Date of supply (den uskutečnění plnění)	Only if it differs from the date of issue	Different delivery date
VAT rate	Yes	12% or 21%
Total amount	Yes, if the tax amount is not on the document	Total CZK 250
Customer and their VAT ID	No	Can be left out
Unit price without VAT and discount	No	Can be left out
Tax base and tax amount	No	Can be left out

Many POS systems also print the tax base and tax amount. This is not a mistake. The law only says they do not have to be on a simplified document.

When a simplified document cannot be issued

You sell tobacco products at a price other than the fixed price for the final consumer.
The tax is declared by the customer, so not by you.
You sell goods with an exemption to another EU state.
It is a distance sale of goods or a distance sale of imported goods with the place of supply in the Czech Republic.

Bistros and rates from 1 January 2027

From 1 January 2027 there is a change for food services. Soft drinks served on site have a rate of 12%. Serving alcoholic drinks stays at the higher rate of 21%. Confirm your rate settings with your accountant.

Sales over CZK 10,000

Over CZK 10,000 you must not issue a simplified tax receipt. If you sell to a company, you issue an ordinary tax document (daňový doklad), which in practice is called an invoice (faktura). The deadline is 15 days. Example: a construction company buys materials for CZK 12,000 in a shop. The shop issues it a document with the company's name and VAT ID (DIČ).

When a consumer buys, the VAT Act does not order you to issue them a tax document. If they ask, however, they get a proof of purchase (doklad o koupi) under the Consumer Protection Act.

A VAT non-payer's document

A non-payer does not issue a tax document. If a consumer asks, the non-payer issues a proof of purchase under § 16 of the Consumer Protection Act. The document must show:

the date of the sale or service,
what goods or service it is for,
the price,
your first name and surname, or your name or business name,
your company ID (IČO).

Example from a hairdresser without VAT: “Doklad o prodeji, Jana Nováková, IČO, 31. 1. 2027, střih a foukaná, 450 Kč.” (Sales document, Jana Nováková, company ID, 31 January 2027, cut and blow-dry, CZK 450.) She does not have to put her VAT ID (DIČ) on the document. She states neither a VAT rate nor a VAT amount, because she does not pay VAT.

The law requires further details in two cases:

Used or modified goods and goods with a defect: this must be clearly marked on the document. The same applies to goods whose usability is otherwise limited.
A sale with later delivery: the document must also show the place of destination and the delivery date.

A sale registered in EET and the POK on the receipt

POK is a confirmation code. Finanční správa (the Financial Administration, the Czech tax authority) sends it to the POS as confirmation that it has received the sale. You do not have to have it on the receipt. You can put it there voluntarily.

The document does not have to contain any sentence about the sale being registered.
The law does not impose a duty to keep the POK.
The content of the receipt is not sent to EET, only the total amount and basic data.
You will find an overview of registered sales in DIS+.

A receipt can also be electronic. For an electronic tax document, the customer must agree to this form. Details about registration are in the article EET 2.0: basic guide.

Returned goods: corrective document and negative sale

You deal with a refund in two places. For a payer this is VAT, and for every business with registered sales this is EET.

VAT for a payer

When goods are returned, a payer corrects the tax base. The payer issues a corrective tax document (opravný daňový doklad) within 15 days of the day of the correction. The corrective document shows the details and VAT IDs of the seller and customer, the number of the original document, the number of the corrective document, the reason for the correction, the difference in the tax base, in the tax and in the total amount, and the day of the correction.

If the original document was simplified and you do not know the customer sufficiently, the corrective document does not have to contain the customer's details or the difference in the base and tax.

You do not have to issue a corrective document if you had no duty to issue a tax document, or if the customer is not sufficiently known to you. You then make the correction in your own VAT records. Agree the procedure with your accountant.

EET

A refunded sale is registered as negative. A convenience store customer returns goods worth CZK 40 and gets the money back. The POS sends a sale of −CZK 40. The same procedure applies to a complaint about goods (reklamace), a sale registered by mistake or a card payment that did not go through in the end. This applies to payers and non-payers. However, a corrective tax document only concerns a payer.

An invoice on request

An invoice is usually wanted by a business owner or company. A payer issues a tax document for them within 15 days. Up to CZK 10,000 the law allows you to use a simplified document. Over CZK 10,000 you must issue an ordinary tax document.

An ordinary tax document contains these details under § 29 of the VAT Act:

your business name or personal name, registered address and VAT ID (DIČ),
the customer and their VAT ID, if they have one,
the document number,
the scope and subject of the supply,
the date of issue and the date of supply, if they differ,
the unit price without tax and the discount, if it is not included in the price,
the tax base, tax rate and tax amount in Czech crowns.

The VAT Act does not order you to issue a tax document to a consumer. A proof of purchase under the Consumer Protection Act is enough for them.

If you have already issued a receipt for a sale and the customer later wants an invoice, agree the procedure with your accountant, so that the same sale does not appear in the documents twice. A non-payer issues an invoice without VAT.

How long to keep documents

What	How long	Regulation
Tax documents of a VAT payer, including issued receipts	10 years from the end of the tax period (zdaňovací období) in which the supply took place	§ 35 of zákon o DPH (VAT Act)
Accounting documents, if you keep accounts	5 years from the end of the accounting period	§ 31 of zákon o účetnictví (Accounting Act)
Records of a non-payer without accounts	Decide the period with your accountant. The deadline for assessing tax is 3 years and may change.	§ 148 of daňový řád (Tax Procedure Code)
POK	The law does not impose storage	eet.gov.cz

Example: a payer who files VAT monthly sold goods on 15 March 2027. The tax period ends on 31 March 2027, so the payer keeps the document until 31 March 2037.

For the whole period, a payer must ensure the authenticity of origin, integrity of content and legibility of the document. You may keep documents electronically. They should be in the Czech Republic, or stored so that you have continuous remote access to them. Tax documents issued in a foreign language must be translated into Czech if the tax authority (správce daně) asks.

The thermal paper of receipts fades over time. It is more reliable to have documents stored in the POS or on a computer and in your own backup.

SuperKasa has EET 2.0 in every plan and we have tested the connection in the Finanční správa test environment. You will find prices on the pricing page.

Frequently asked questions

Must I give a receipt to every customer?

Not because of EET. You must give one to a consumer who asks for it. A payer must issue a tax document when selling to a business or legal entity.

Must the POK be on the receipt?

No. The confirmation code does not have to be stated on the receipt or on any other document. You can put it there voluntarily.

Up to what amount is a simplified tax receipt enough?

Up to CZK 10,000. To be exact, the total amount for the supply on the document must not be higher than CZK 10,000. An exception is, for example, tobacco sold at a price other than the fixed price.

Must a VAT non-payer put a VAT ID (DIČ) on the document?

The Consumer Protection Act does not require a VAT ID (DIČ). The document must show the date, goods or service, price, the seller's name or business name and company ID (IČO).

Can a receipt be only on a phone or by e-mail?

Yes, a document can be electronic. For a tax document in electronic form, the customer must agree to this form. A customer who does not agree gets a paper document.

How long must I keep receipts?

A VAT payer must keep them for 10 years from the end of the tax period in which the sale took place. Deadlines differ for other records, so follow your accountant's instructions.

Sources

This guide is general information, not legal or tax advice. For your own situation, ask a tax adviser or the tax office (finanční úřad).

What must be on a receipt: simplified tax receipt and non-payer's receipt