Additional finding

What if the supplier did not know that e-invoice had to be issued to the customer?

Short answer

If, at the time of the supply, the VAT payer did not know that the customer had a status requiring an electronic invoice, the invoice must be issued within 15 days after the customer subsequently informs the supplier of that status.

15 days

Same standard term

The same as the usual deadline for issuing an invoice.

Beginning of the term

The date of notification of the customer

Not the day of original delivery of goods or services.

Good faith of the supplier

Missing information at the time of delivery

It solves the situation when the supplier could not know the customer's status in advance.

Subsequent settlement

No penalty for original delay

The period runs from the date of actual notification, not from delivery.

Detailed explanation

This is a practical solution for situations where, at the time of supply, the supplier had no reason to assume that the customer was one of the entities to whom they are obliged to issue an electronic invoice — for example, if the customer did not state their status or the supplier was unable to verify it. The same 15-day period applies to the standard issuing of invoices, so the subsequent notification merely postpones the start of that period until the moment when the supplier actually became aware of the relevant fact.

As set out in the Act

The general 15-day deadline for issuing an invoice is set out in Act No. 222/2004 Coll. on VAT, in conjunction with the transitional provisions of Section 85o introduced by Act No. 385/2025 Coll. An interpretation of how the time limit runs from the date of the customer’s subsequent notification forms part of the guidance documents accompanying this amendment.

Practical examples

The customer subsequently informs the supplier that they should have received an e-invoice — the supplier has 15 days from this notification to issue it.
At the time of delivery, the supplier had no reason to assume an obligation to issue an e-invoice, as the customer had not specified their status.
Following the subsequent notification, the supplier will issue the e-invoice within a new 15-day period instead of the original delivery date.

Most common mistakes

“The deadline for issuing an e-invoice always runs only from the date of delivery.” In the event of a subsequent notification from the customer, a new 15-day period begins from the date of that notification.
“The supplier is automatically penalised for failing to issue the e-invoice originally.” If the supplier did not have the necessary information at the time of delivery, the deadline is postponed to the time of notification.
“This exception applies only to cross-border supplies.” This is the general rule for domestic supplies according to the interpretation of Section 85o.

Conclusion

When the customer provides the relevant information later, the supplier has 15 days from that notification to issue e-invoice.

Legal basis

Act No. 222/2004 Coll. on VAT, Section 85o (as amended by Act No. 385/2025 Coll.)