> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# Czech Republic

The Czech tax system is administered by the Financial Administration
(Finanční správa České republiky). As an EU member state, the Czech
Republic follows the EU VAT Directive.

VAT (daň z přidané hodnoty, DPH) applies at a standard rate and a reduced
rate. Exports and intra-EU supplies to VAT-registered buyers are exempt
with the right to deduct.

Taxpayers are identified by their DIČ (daňové identifikační číslo): the
prefix CZ followed by the 8-digit IČO of a legal person (e.g. CZ12345679),
or by the 9 or 10-digit birth number or tax office identifier of a natural
person.

## Base Details

| Key | Value |
| - | - |
| Tax Country Code | `CZ` |
| Currency | `CZK` |
| Base Time Zone | `Europe/Prague` |

## Tax Categories

| Code | Name | Title |
| - | - | - |
| `VAT` | VAT | Value Added Tax |

### VAT Rates

| Rate | Keys | Name | Percents | Description |
| - | - | - | - | - |
| `general` | `standard` | Standard Rate | 21.0% | |
| `reduced` | `standard` | Reduced Rate | 12.0% | Foodstuffs, medicines, accommodation, water and heat. |

## Scenarios

Scenarios attach notes and extensions to a document when its filters match.
[Read more about scenarios](https://docs.gobl.org/overview/scenarios.md).

> [accordion] bill/invoice
>
> | Tags | Categories | Output |
> | - | - | - |
> | `reverse-charge` | `VAT` | `{  "note": {    "cat": "VAT",    "key": "reverse-charge",    "text": "Reverse charge: Customer to account for VAT to the relevant tax authority."  }}` |

## Validation Rules

Validation rules check each struct against a set of assertions and report any
failures with a unique code and message.
[Read more about validation](https://docs.gobl.org/overview/validation.md).

> [accordion] tax.Identity
>
> | Field | Test | Validation Code / Message |
> | - | - | - |
> | `code` | <ul><li>Code in \[CZ]</li><li>Matches ^\d{8,10}\$</li></ul> | `GOBL-CZ-TAX-IDENTITY-01` Tax identity code for CZ must be 8, 9 or 10 digits |
> | `code` | <ul><li>Code in \[CZ]</li><li>Check digit</li></ul> | `GOBL-CZ-TAX-IDENTITY-02` Tax identity code for CZ failed the check digit |


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