Tax Point Date: How to Correctly Determine the Date of Taxable Supply
The tax point date (known in Czech as DUZP) is one of the most commonly used concepts in Czech invoicing and tax practice. Yet many business owners find it confusing and make mistakes that can lead to incorrect VAT declarations, fines from the tax authority, or problems during a tax audit. In this article, we'll explain in detail what the tax point date means, how to determine it correctly for different types of business transactions, and what pitfalls to watch out for. All rules are based on the currently applicable Act No. 235/2004 Coll., on Value Added Tax, in particular Section 21.
What is the tax point date?
Tax point date = the date on which a taxable supply takes place. It is the day on which, for VAT purposes, a delivery of goods or provision of a service legally occurs. This date determines which VAT period (month or quarter) you must declare and pay VAT in. The tax point date is a mandatory item on every tax document (invoice issued by a VAT-registered entity).
Why the tax point date matters so much
The tax point date has a significant impact on several areas:
- It determines the VAT period -- You must declare VAT in the return for the period in which the tax point date falls (not the invoice date or payment date).
- It sets the deadline for issuing the document -- You must issue a tax document within 15 days of the tax point date.
- It governs the applicable VAT rate -- If VAT rates change, the rate in effect on the tax point date applies.
- It affects the right to deduct VAT -- The recipient of the supply can claim input VAT deduction no earlier than the period in which the tax point date falls.
Tax point date vs. invoice date
The tax point date and the invoice date are two separate pieces of information. They often coincide, but they don't have to. For example, you provide a service on 28 January but don't issue the invoice until 5 February. The tax point date is 28 January, and you must declare VAT in the January return — even though the invoice is dated in February. Both dates must appear on the tax document.
The basic rule under the VAT Act
Section 21 of the VAT Act sets out the general rule:
A taxable supply is treated as having taken place on the date of delivery of goods or provision of a service, or on the date of issue of the tax document — whichever comes first.
This means that if you issue a tax document (invoice) before the goods are actually delivered or the service is provided, the tax point date is the date of issue. Conversely, if you deliver the goods and issue the invoice later, the tax point date is the date of delivery.
The 'earlier date' rule
Remember this simple rule: Tax point date = whichever comes first — either the date of delivery/provision, or the date of issue of the tax document. Exceptions apply to instalment schedules, payment calendars, and documents for advance payments received, where this rule does not apply.
Tax point date for the supply of goods
When goods are supplied (sold), the taxable supply is treated as taking place as follows:
Standard supply of goods
| Situation | Tax point date | |-----------|---------------| | Goods handed over to the customer in person | Date of handover | | Goods dispatched via a carrier | Date goods are handed to the carrier (if delivery is included in the supply) | | Goods collected from the carrier by the customer | Date of collection (if the buyer arranges transport) | | Sale in a brick-and-mortar shop | Date of sale (handover to the customer) | | E-shop sale with own delivery | Date the parcel is dispatched |
Example: E-shop with goods delivery
Situation:
- 20 January: customer places an order in the e-shop
- 21 January: e-shop issues the invoice (tax document)
- 22 January: goods handed to the carrier
- 24 January: customer collects the parcel
Determining the tax point date: If delivery is included in the supply (which is typically the case for e-shops), the tax point date is the day the goods are handed to the carrier — i.e. 22 January.
However, the invoice was issued on 21 January, which is earlier. Under the "whichever comes first" rule, the tax point date is therefore 21 January (the date of issue).
VAT must be declared in the January return.
Supply including assembly or installation
If the supply includes assembly or installation of the goods, the tax point date falls on the date of completion of the assembly (i.e. the date the goods are ready for use).
Supply of immovable property
For immovable property (sale of a flat, house, or land), the tax point date is the date the property is handed over to the buyer for use or the date of delivery of the deed specifying the handover date — again, whichever comes first.
Tax point date for the provision of services
For services, the taxable supply is treated as taking place on the date the service is provided or the date the tax document is issued — whichever comes first.
How to determine the date of service provision
The date a service is provided depends on the nature of the service:
📊Tax point date for different types of services
Example: Freelancer — website development
Situation:
- Contract signed 5 January
- Advance payment received 10 January
- Website completed and delivered to the client 15 February
- Invoice issued 20 February
Determining the tax point date:
- Advance payment on 10 January — receiving a payment before the supply creates a VAT liability on the date the payment is received
- Completion of the work — the tax point date for the remaining part of the supply is 15 February (date of delivery), as this falls before the invoice date (20 February)
VAT on the advance is declared in January, VAT on the remainder in February.
Tax point date for recurring and ongoing supplies
Special rules apply to supplies that recur or are provided on a continuous basis over a longer period.
Recurring supply (partial supply)
A recurring supply refers to the delivery of goods of the same type or the provision of services of the same nature at agreed intervals. For partial supplies, the tax point date is the date specified in the contract as the date on which the partial supply takes place.
Examples of recurring supplies:
- Monthly deliveries of office supplies
- Quarterly cleaning services
- Regular deliveries of materials
Ongoing supply (with no agreed partial periods)
If a supply is provided on a continuous basis for more than 12 months and no invoicing or payment takes place during that time, the taxable supply is treated as having taken place no later than the last day of each calendar year (31 December).
Rent and utilities — typical recurring supplies
For rent and utilities, the tax point date follows the date specified in the contract as the date of the partial supply (typically the last day of the month or the due date). If the contract does not specify a particular date, the tax point date is the last day of each tax period (month or quarter).
For utility billing (annual reconciliation), the tax point date is the date actual consumption is established — typically the date of the meter reading.
Tax point date for advance payments received
Receiving a payment (advance) before the taxable supply takes place creates a separate obligation to declare VAT. In this case, the tax point date is the date of receipt of the payment (the date the money arrives in your account).
📋How to handle advance payments
Tax point date for cross-border transactions
Specific rules apply to transactions within the EU and with third countries:
Supply of goods to another EU Member State
The tax point date is the date the tax document is issued, or — if no document was issued by the 15th day of the month following the supply — the 15th day of the month following the supply.
Acquisition of goods from another EU Member State
The tax point date is the date the tax document is issued by the supplier, but no later than the 15th day of the month following the acquisition.
Provision of services to/from the EU (reverse charge)
For services with a place of supply in another Member State (under Section 9(1) of the VAT Act), the tax point date is the date the service is provided.
Important for EU trade
When supplying goods to a VAT-registered person in another EU Member State (exempt supply) or providing a service with a place of supply in another EU Member State, you must include the transaction in an EC Sales List. The tax point date of a cross-border transaction must match the information in both your VAT return and the EC Sales List.
The most common mistakes when determining the tax point date
Mistakes that can cost you money
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Confusing the tax point date with the invoice date — This is the most frequent mistake. The tax point date is the date of delivery or provision of the service, not the date you sat down at your computer and issued the invoice. If you issue the invoice after delivering the goods, the tax point date is still the date of delivery.
-
Ignoring the 'earlier date' rule — If you issue a tax document BEFORE delivering the goods, the tax point date is the date of issue. Many business owners are unaware of this and incorrectly use the later delivery date as the tax point date.
-
Incorrect tax point date for advance payments — Receiving an advance is a separate taxable event. If you receive an advance in January and provide the service in March, you must declare the VAT on the advance in January.
-
Overlooking the tax point date for ongoing services — If you provide an ongoing service (e.g. monthly IT management) and no partial deadlines have been agreed, the tax point date falls no later than the last day of your tax period.
-
Wrong tax point date for cross-border transactions — For supplies of goods to EU Member States, the tax point date is the date of invoice issue (not the date of dispatch). This differs from the rule for domestic supplies.
-
Tax point date for construction work — Under a contract for work, the tax point date is the date the work is accepted (signing of the handover protocol), not the date the work is completed or the invoice is issued.
Tax point date and VAT control statements
You include the tax point date for every transaction in your VAT control statement. The data in the control statement must match the information on the tax documents and in the VAT return. Discrepancies between these documents are one of the most common triggers for a notice from the tax authority.
| Document | Where the tax point date appears | |----------|---------------------------------| | Tax document (invoice) | Mandatory item alongside the issue date | | VAT return | Determines the period in which the supply is declared | | VAT control statement | Included for each transaction | | EC Sales List | For cross-border transactions |
Practical examples for different professions
Example 1: Graphic designer — one-off project
Situation:
- 1 March: commission for logo design
- 15 March: designer sends the final logo to the client by email
- 20 March: client approves the logo
- 25 March: designer issues the invoice
Tax point date = 15 March (date of service provision — delivery of the result) Invoice issued on 25 March is fine (within 15 days of the tax point date). VAT is declared in the March return.
Example 2: IT consultant — monthly retainer
Situation:
- IT support contract: 1 January – 31 December 2026
- Monthly retainer: CZK 50,000 + VAT
- Partial supplies agreed on the last day of each month
Tax point date = last day of each month (31 Jan, 28 Feb, 31 Mar, ...) Issue the invoice within 15 days of the tax point date. VAT is declared in the respective month.
Example 3: E-shop — sale of goods
Situation:
- 10 April: customer places an order
- 11 April: e-shop issues the invoice and hands the parcel to the carrier
- 13 April: customer collects the parcel
Tax point date = 11 April (date of invoice issue and handover to the carrier — both occurred on the same day; the invoice was issued at the same time as, or before, the handover) VAT is declared in the April return.
Frequently asked questions (FAQ)
Do I need to include the tax point date on an invoice if I'm not VAT-registered?
No, the tax point date is a mandatory item only on tax documents issued by VAT-registered entities. Non-registered businesses are not required to include it on their invoices (though they may do so).
What if I issue an invoice before providing the service?
If you issue a tax document (invoice) before providing the service, the tax point date shifts to the date of issue. You must declare VAT in the period the document was issued, even if the service is provided later.
Can the tax point date fall in a different month than the invoice date?
Yes, and this happens frequently. For example, you provide a service on 28 January (tax point date) but issue the invoice on 5 February (invoice date). VAT is declared in January.
How do I determine the tax point date if the contract doesn't specify one?
If the contract does not specify a date for the partial supply, the tax point date falls no later than the last day of the tax period (month or quarter).
What if the customer doesn't pay — does that affect the tax point date?
No, the tax point date is independent of payment. Even if the customer doesn't pay, you must declare VAT in the period of the tax point date. The only exception is the adjustment of the tax base for irrecoverable debts under the conditions set out in law.
Is the tax point date different on an advance invoice vs. a final invoice?
Yes. For an advance, the tax point date is the date of receipt of the payment. For a final invoice, it is the date the supply takes place (delivery of goods or provision of the service). These are two separate taxable events.
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Official sources
- Czech Financial Administration — VAT Act No. 235/2004 Coll.
- MOJE daně portal — electronic submissions
This article is intended as a general information guide and does not replace individual tax advice. The rules for determining the tax point date are based on Act No. 235/2004 Coll., on Value Added Tax, as amended and in force as of February 2026. For guidance on specific situations, we recommend consulting a tax adviser.
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