Time stamp

What is an e-invoice timestamp and why is it important?

Short answer

In electronic invoicing, a timestamp is not merely a displayed time. The certified delivery-service provider must automatically and reliably record the exact date and time of the relevant events: dispatch by the supplier, delivery into the customer’s sphere of control, and actual receipt or confirmation by the customer.

Shipping

Proof of compliance with the 15-day deadline

The moment when the supplier sent the invoice through the provider's system.

Delivery

Entering the customer's sphere

The invoice arrived in his inbox with the e-invoicing delivery-service provider.

Adoption

Actual takeover or confirmation

The customer actually received the invoice or confirmed its receipt.

Probative value

Control and dispute

The record serves as indisputable proof of the course of delivery.

Detailed explanation

These three records are key to assessing compliance with statutory deadlines — for example, the 15-day deadline for issuing and sending an invoice following the supply of goods or services, or the deadline for reporting data to the tax authorities. It is precisely the record of the time of dispatch that serves as proof of compliance with the deadline for issuing the invoice, whilst the time stamp for delivery and receipt is decisive in the event of a commercial dispute or a tax audit. If a delay occurs as a result of a demonstrable technical fault on the part of the delivery-service provider, the business is not liable for such a delay, provided that this fault is recorded in the delivery service’s system.

As set out in the Act

The obligation of a certified delivery-service provider to ensure the verifiability of the date and time of dispatch, delivery and receipt of an electronic invoice arises from Section 76a of Act No. 222/2004 Coll. on VAT, as amended by Act No. 385/2025 Coll. This obligation is also closely linked to the deadline for the automated reporting of data to the tax authorities under Section 85o of the VAT Act.

Practical examples

During a tax audit, the company will use a time stamp to prove that it issued the e-invoice within the statutory 15-day period.
In the event of a commercial dispute over late payment, the time of delivery serves as evidence of when the invoice reached the customer.
If the provider’s system fails, the company can use the time stamp to prove that the delay was not caused by them, but by a technical fault on the provider’s part.

Most common mistakes

“A time stamp is merely a technical detail with no legal significance.” It is a legal obligation of the provider and key evidence during audits and disputes.
“The time stamp records only one point in time: the moment of dispatch.” It records three separate moments: dispatch, delivery and receipt.
“The business is always liable for any delay caused by a fault on the provider’s part.” If the fault is demonstrably recorded in the delivery service’s system, the business owner is not liable for the delay.

Conclusion

The timestamp provides legally required evidence of dispatch, delivery and receipt and helps prove compliance with deadlines in an audit or dispute.

Legal basis

Act No. 222/2004 Coll. on VAT, Section 76a (as amended by Act No. 385/2025 Coll.)
Act No. 222/2004 Coll. on VAT, Section 85o