Issued invoice
Issued invoices can be found in the agenda menu, or you can search for them using the search bar (magnifying glass icon).
A list of already issued invoices will open. You can create a new issued invoice either by clicking the New button or by making a copy of an already recorded invoice.
1) Start filling in the invoice. In the invoice header, select the invoice type and enter any other required details. On the Accounting tab, select the posting template for Goods/Services Revenue, which includes the fulfillment code for VAT "Reverse Charge" — this setting will automatically populate the VAT Lines field with the value 25. (If you do not yet have such a template, you will need to create one.)
2) In the VAT Control Statement Line field, select A.1. If you have created a custom invoice type for reverse charge invoices, you can preset the control statement line directly on the document type. The field on the Accounting tab will then be filled in automatically and does not need to be completed manually.
3) Proceed to entering invoice line items, which will automatically have a 0% VAT rate applied. Click the New button to add a line, then click the Edit button at the end of the line to fill in the item details. The Reverse Charge VAT Code must be entered here. If you are using items from a price list, the code can be added directly in the price list.
The Reverse Charge VAT Code field is not displayed in the form by default — you can show it via the settings (gear/nut) icon. If the code is left blank and validations are enabled, a warning will appear in the bottom-left corner:
For some codes, the threshold for reporting reverse charge liability is CZK 100,000. The system automatically detects whether the total value of the document is below CZK 100,000, changes the VAT Line field value to 01-02 Supply of goods or services with the place of supply in the domestic market, and the item is invoiced with VAT.
The text Tax to be paid by the customer is automatically printed on the printed output.
Received invoice
Received invoices can be found in the same way as issued invoices — in the agenda menu, or by searching via the search bar (magnifying glass icon). You can create a new received invoice either by clicking the New button or by making a copy of an already recorded invoice.
1) In the invoice header, select the invoice type and enter any other required details. On the Accounting tab, select the posting template for Goods/Services Purchase, which includes the fulfillment code for VAT "Reverse Charge" — the VAT Lines field will be automatically populated with the values 10-11, 43-44.
2) In the VAT Control Statement Line field, select B.1. To have this field filled in automatically, you can create a received invoice type with the VAT control statement line for reverse charge already preset.
3) Enter the amount via line items in the appropriate VAT rate so that the VAT on the invoice is calculated. Click the New button to add a line, then click the Edit button at the end of the line to fill in the item details. The Reverse Charge VAT Code must be entered here. If you are using items from a price list, the code can be added directly in the price list.
The Reverse Charge VAT Code field is not displayed in the form by default — you can show it via the settings (gear/nut) button. If the code is left blank and validations are enabled, a warning will appear in the bottom-left corner:
4) The document header shows the net amount and VAT, but the total amount due is exclusive of VAT.
The input tax deduction entitlement can be found in the VAT records. The form can be opened via the search bar (magnifying glass icon).