invopop · pablocaeg · Apr 15, 2026
diff --git a/CHANGELOG.md b/CHANGELOG.md
@@ -6,6 +6,10 @@ The format is based on [Keep a Changelog](http://keepachangelog.com/) and this p
 
 ## [Unreleased]
 
+### Added
+
+- `cz`: Added the Czech Republic DPH (VAT) regime with 21% standard, 12% reduced (2024 consolidation), and historical rates back to 2004. DIČ validation with three format types and IČO business registration identity.
+
 ## [v0.400.0] - 2026-14-15
 
 Final release of the rules based changes.

diff --git a/data/regimes/cz.json b/data/regimes/cz.json
@@ -0,0 +1,186 @@
+{
+  "$schema": "https://gobl.org/draft-0/tax/regime-def",
+  "name": {
+    "cs": "Česká republika",
+    "en": "Czech Republic"
+  },
+  "description": {
+    "en": "The Czech Republic's tax system is administered by the Financial\nAdministration of the Czech Republic (Finanční správa ČR). As an EU member\nstate, the Czech Republic follows the EU VAT Directive.\n\nVAT (DPH — Daň z přidané hodnoty) applies at a standard rate of 21% and a\nsingle reduced rate of 12% (since January 2024, when the previous first\nreduced rate of 15% and second reduced rate of 10% were merged). Certain\nsupplies are zero-rated (e.g. exports) or exempt (e.g. healthcare,\neducation, financial services).\n\nBusinesses are identified by their DIČ (Daňové identifikační číslo), which\nconsists of the prefix CZ followed by 8 to 10 digits. For legal entities\nthe DIČ is 8 digits with a modulo-11 checksum; for individuals it is\nderived from the birth number (Rodné číslo) and is 9 or 10 digits."
+  },
+  "time_zone": "Europe/Prague",
+  "country": "CZ",
+  "currency": "CZK",
+  "tax_scheme": "VAT",
+  "identities": [
+    {
+      "key": "cz-ico",
+      "name": {
+        "cs": "Identifikační číslo osoby",
+        "en": "Business Registration Number"
+      }
+    }
+  ],
+  "corrections": [
+    {
+      "schema": "bill/invoice",
+      "types": [
+        "credit-note",
+        "debit-note"
+      ]
+    }
+  ],
+  "categories": [
+    {
+      "code": "VAT",
+      "name": {
+        "cs": "DPH",
+        "en": "VAT"
+      },
+      "title": {
+        "cs": "Daň z přidané hodnoty",
+        "en": "Value Added Tax"
+      },
+      "keys": [
+        {
+          "key": "standard",
+          "name": {
+            "en": "Standard"
+          }
+        },
+        {
+          "key": "zero",
+          "name": {
+            "en": "Zero"
+          }
+        },
+        {
+          "key": "reverse-charge",
+          "name": {
+            "en": "Reverse charge"
+          },
+          "no_percent": true
+        },
+        {
+          "key": "exempt",
+          "name": {
+            "en": "Exempt"
+          },
+          "no_percent": true
+        },
+        {
+          "key": "export",
+          "name": {
+            "en": "Export"
+          },
+          "no_percent": true
+        },
+        {
+          "key": "intra-community",
+          "name": {
+            "en": "Intra-community"
+          },
+          "no_percent": true
+        },
+        {
+          "key": "outside-scope",
+          "name": {
+            "en": "Outside scope"
+          },
+          "no_percent": true
+        }
+      ],
+      "rates": [
+        {
+          "rate": "general",
+          "keys": [
+            "standard"
+          ],
+          "name": {
+            "cs": "Základní sazba",
+            "en": "Standard Rate"
+          },
+          "values": [
+            {
+              "since": "2013-01-01",
+              "percent": "21.0%"
+            },
+            {
+              "since": "2010-01-01",
+              "percent": "20.0%"
+            },
+            {
+              "since": "2004-05-01",
+              "percent": "19.0%"
+            }
+          ]
+        },
+        {
+          "rate": "reduced",
+          "keys": [
+            "standard"
+          ],
+          "name": {
+            "cs": "Snížená sazba",
+            "en": "Reduced Rate"
+          },
+          "values": [
+            {
+              "since": "2024-01-01",
+              "percent": "12.0%"
+            },
+            {
+              "since": "2013-01-01",
+              "percent": "15.0%"
+            },
+            {
+              "since": "2012-01-01",
+              "percent": "14.0%"
+            },
+            {
+              "since": "2010-01-01",
+              "percent": "10.0%"
+            },
+            {
+              "since": "2008-01-01",
+              "percent": "9.0%"
+            },
+            {
+              "since": "2004-05-01",
+              "percent": "5.0%"
+            }
+          ]
+        },
+        {
+          "rate": "super-reduced",
+          "keys": [
+            "standard"
+          ],
+          "name": {
+            "cs": "Druhá snížená sazba",
+            "en": "Second Reduced Rate"
+          },
+          "values": [
+            {
+              "since": "2015-01-01",
+              "percent": "10.0%"
+            }
+          ]
+        }
+      ],
+      "sources": [
+        {
+          "title": {
+            "en": "Czech Republic - General rules and VAT rates"
+          },
+          "url": "https://portal.gov.cz/en/informace/general-rules-and-vat-rates-INF-205"
+        },
+        {
+          "title": {
+            "en": "Registering for VAT in the Czech Republic"
+          },
+          "url": "https://portal.gov.cz/en/informace/registering-for-vat-INF-204"
+        }
+      ]
+    }
+  ]
+}
diff --git a/data/schemas/tax/regime-code.json b/data/schemas/tax/regime-code.json
@@ -37,6 +37,10 @@
           "const": "CO",
           "title": "Colombia"
         },
+        {
+          "const": "CZ",
+          "title": "Czech Republic"
+        },
         {
           "const": "DE",
           "title": "Germany"

diff --git a/examples/cz/invoice-cz-cz.yaml b/examples/cz/invoice-cz-cz.yaml
@@ -0,0 +1,45 @@
+$schema: https://gobl.org/draft-0/bill/invoice
+$regime: CZ
+uuid: 8c042838-29e4-4f96-b202-15f0e1c3e224
+currency: CZK
+series: "2025"
+code: "001"
+issue_date: "2025-06-15"
+
+supplier:
+  name: "Příklad s.r.o."
+  tax_id:
+    country: CZ
+    code: "00177041"
+  addresses:
+    - street: "Vodičkova 791/41"
+      locality: "Praha"
+      code: "110 00"
+      country: CZ
+
+customer:
+  name: "Zákazník a.s."
+  tax_id:
+    country: CZ
+    code: "45274649"
+  addresses:
+    - street: "Duhová 1444/2"
+      locality: "Praha"
+      code: "140 53"
+      country: CZ
+
+lines:
+  - quantity: "10"
+    item:
+      name: "Softwarové poradenství"
+      price: "1500.00"
+    taxes:
+      - cat: VAT
+        rate: standard
+  - quantity: "5"
+    item:
+      name: "Knihy"
+      price: "250.00"
+    taxes:
+      - cat: VAT
+        rate: reduced
diff --git a/examples/cz/out/invoice-cz-cz.json b/examples/cz/out/invoice-cz-cz.json
@@ -0,0 +1,118 @@
+{
+	"$schema": "https://gobl.org/draft-0/envelope",
+	"head": {
+		"uuid": "8a51fd30-2a27-11ee-be56-0242ac120002",
+		"dig": {
+			"alg": "sha256",
+			"val": "67b484fdbb62747f84f1dd1d252428939a2cf0b401aa497a07180a42221e9436"
+		}
+	},
+	"doc": {
+		"$schema": "https://gobl.org/draft-0/bill/invoice",
+		"$regime": "CZ",
+		"uuid": "8c042838-29e4-4f96-b202-15f0e1c3e224",
+		"type": "standard",
+		"series": "2025",
+		"code": "001",
+		"issue_date": "2025-06-15",
+		"currency": "CZK",
+		"supplier": {
+			"name": "Příklad s.r.o.",
+			"tax_id": {
+				"country": "CZ",
+				"code": "00177041"
+			},
+			"addresses": [
+				{
+					"street": "Vodičkova 791/41",
+					"locality": "Praha",
+					"code": "110 00",
+					"country": "CZ"
+				}
+			]
+		},
+		"customer": {
+			"name": "Zákazník a.s.",
+			"tax_id": {
+				"country": "CZ",
+				"code": "45274649"
+			},
+			"addresses": [
+				{
+					"street": "Duhová 1444/2",
+					"locality": "Praha",
+					"code": "140 53",
+					"country": "CZ"
+				}
+			]
+		},
+		"lines": [
+			{
+				"i": 1,
+				"quantity": "10",
+				"item": {
+					"name": "Softwarové poradenství",
+					"price": "1500.00"
+				},
+				"sum": "15000.00",
+				"taxes": [
+					{
+						"cat": "VAT",
+						"key": "standard",
+						"rate": "general",
+						"percent": "21.0%"
+					}
+				],
+				"total": "15000.00"
+			},
+			{
+				"i": 2,
+				"quantity": "5",
+				"item": {
+					"name": "Knihy",
+					"price": "250.00"
+				},
+				"sum": "1250.00",
+				"taxes": [
+					{
+						"cat": "VAT",
+						"key": "standard",
+						"rate": "reduced",
+						"percent": "12.0%"
+					}
+				],
+				"total": "1250.00"
+			}
+		],
+		"totals": {
+			"sum": "16250.00",
+			"total": "16250.00",
+			"taxes": {
+				"categories": [
+					{
+						"code": "VAT",
+						"rates": [
+							{
+								"key": "standard",
+								"base": "15000.00",
+								"percent": "21.0%",
+								"amount": "3150.00"
+							},
+							{
+								"key": "standard",
+								"base": "1250.00",
+								"percent": "12.0%",
+								"amount": "150.00"
+							}
+						],
+						"amount": "3300.00"
+					}
+				],
+				"sum": "3300.00"
+			},
+			"tax": "3300.00",
+			"total_with_tax": "19550.00",
+			"payable": "19550.00"
+		}
+	}
+}