Legislation & standards
The statutes and standards Invico follows when it generates documents, validates mandatory fields, runs the tax calendar and protects your data. AI assistants connected over the Invico API/MCP receive the same list as a machine-readable corpus with source links.
Invico is a tool, not an accounting or legal adviser. Generated documents follow the structure of the laws below, but the accuracy of the data and the fulfilment of tax duties always remain the user's responsibility. For decisions with legal consequences, consult a Czech tax adviser or accountant.
Czech statutes
| Statute | What Invico takes from it |
|---|---|
| VAT Act (ZDPH) — No. 235/2004 Coll. (full text, Czech) | Tax-document fields § 29, simplified document up to CZK 10,000 § 30, advance-payment document / DDPP § 31a, correction documents § 42 and 45., reverse charge § 92a et seq., mandatory registration at CZK 2,000,000 resp. 2,536,500 turnover § 6, filing deadlines § 101 / § 101c / § 102, 10-year archiving § 35 |
| Accounting Act — No. 563/1991 Coll. (full text, Czech) | Accounting documents and their mandatory content § 11–14, ten-year archiving § 31–35 — the reason issued documents are cancelled, never deleted |
| Tax Procedure Code — No. 280/2009 Coll. (full text, Czech) | Tax-return deadline: 3 months paper (1 Apr), 4 months electronic, 6 months with an adviser (§ 136). Late-payment interest = ČNB repo + 8 pp |
| Income Taxes Act (ZDP) — No. 586/1992 Coll. (full text, Czech) | Self-employed income and flat-rate expenses § 7, flat-rate tax § 7a, deductible expenses § 24, five-year loss carry-forward § 34 |
| Social & health insurance — No. 589/1992 Coll. + No. 592/1992 Coll. (full text, Czech) | Self-employed annual statements within 1 month of the income-tax return (else by 8 Apr); electronic only from 2026. Balance due within 8 days of filing |
| Civil Code — No. 89/2012 Coll. (full text, Czech) | Monetary debt without agreed maturity § 1954, late-payment interest repo + 8 pp § 1968–1970, contractual penalties § 1971. Default runs from the day after the due date |
| Trade Licensing Act — No. 455/1991 Coll. (full text, Czech) | Self-employed identification on documents: name, IČO, registered seat, trade-register record |
| Electronic Acts Act (ISDS) — No. 300/2008 Coll. (full text, Czech) | Data boxes mandatory for legal entities; Invico produces XML exports for MOJE daně, direct data-box submission is on the roadmap |
| Archiving Act — No. 499/2004 Coll. (full text, Czech) | Retention periods for accounting documents; an electronic document is valid when integrity and origin authenticity are preserved |
| Consumer Protection Act — No. 634/1992 Coll. (full text, Czech) | B2C sales only: 14-day withdrawal from distance contracts (Civil Code § 1829 et seq.). Does not apply to B2B documents |
| Payment System Act — No. 370/2017 Coll. (full text, Czech) | Framework for domestic payments and IBAN; the invoice QR code follows the ČBA SPD 1.0 standard |
| Electronic sales records (EET) — REPEALED — No. 112/2016 Coll., repealed by No. 250/2022 Coll. effective 1 Jan 2023 (full text, Czech) | EET 1.0 is repealed from 1 Jan 2023 — the successor is EET 2.0 (Act No. 180/2026 Coll., from 1 Jan 2027, row above) |
| Electronic Sales Records Act — No. 180/2026 Coll. (eet.gov.cz) | EET 2.0 from 1 Jan 2027 — contact payments must be reported (cash, on-site card/QR, COD). EET 2.0 + EET OFF toggles in tax settings; data transmission per the official Financial Administration spec |
EU regulations
| Regulation | What Invico takes from it |
|---|---|
| GDPR — Regulation (EU) 2016/679 (EUR-Lex) | Invico acts as processor under the DPA; details in the privacy policy. Erasure of contacts does not override the 10-year statutory retention of documents (Art. 17(3) exception) |
| eIDAS — Regulation (EU) No. 910/2014 (EUR-Lex) | An invoice does not require a signature — a simple e-signature on the portal is a party arrangement, not a qualified signature |
| Data Act — Regulation (EU) 2023/2854 (EUR-Lex) | Data-portability right: free JSON/CSV/ISDOC export. Terms on the provider-switching page |
| VAT Directive + ViDA — 2006/112/EC; ViDA adopted by the Council in 2025 (EUR-Lex) | The EU backbone of the VAT Act; cross-border B2B reverse charge stems from Art. 194 et seq. ViDA heads toward mandatory structured e-invoicing ~2030 — ISDOC/XML support is early readiness |
Standards & registries
| Standard | What Invico takes from it |
|---|---|
| ISDOC — Czech e-invoice standard 6.0.x (isdoc.org) | Invico exports ISDOC 6.0.2; every XML output is validated against the official XSD in CI |
| QR platba — ČBA SPD 1.0 (qr-platba.cz) | Invoice QR payload: SPD1.0ACC:<IBAN>AM:<amount>CC:CZK*X-VS:<VS> |
| ARES — register of economic entities (ares.gov.cz) | Contacts are enriched from ARES (name, IČO, VAT ID, seat). Verify foreign VAT IDs via EU VIES |
Declared conformance
What can be verified in code and tests:
| Area | Declaration |
|---|---|
| Structured e-invoice | ISDOC 6.0.2 export; every output validated against the official XSD in CI |
| EN 16931 | document semantics cover the model core; formal UBL/CII conformance not declared — ISDOC is the Czech syntax. Full conformance tracks ViDA (~2030) |
| GDPR | processor role under DPA (Art. 28), data export (GET /api/me/export), Art. 17(3) erasure exception for retained documents |
| eIDAS | no qualified signature required; the portal arrangement is not a qualified signature |
| VAT (ZDPH) | § 28a–30 fields, § 42 corrections, § 92a reverse charge validated at issue; content remains the user's duty |
| Data Act | free JSON/CSV/ISDOC export |
Deliberately not declared: EN 16931 in UBL/CII syntax, ISO certifications, eIDAS qualified signatures, data-box submission.
Where this shows up in the app
- Documents — mandatory fields, unique numbering and the status model are validated per § 28–30, § 31a and § 45. of the VAT Act.
- Tax calendar — return, statement and flat-tax deadlines derive from the periods listed above.
- Exports — XSD-validated ISDOC XML, CSV/XML exports for MOJE daně, SPD 1.0 QR payments.
- API / MCP — machine-readable corpus of these sources (
GET /v1/legal, resourcelegal://<id>).
This list mirrors the internal reference docs/03-legal-cz.md that drives validation and the calendar. When legislation changes, both are updated together. Always verify current wording in Zákony pro lidi or the official Collection of Laws.