Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
In Czechia, businesses are allowed to digitise receipts and discard the original paper copies, s long as they meet specific legal requirements. This practice is regulated by the Accounting Act (No. 563/1991 Coll.) and the Value Added Tax Act.
Requirements
Paper receipts can be replaced with digital versions if the electronic copies:
- Are complete and legible;
- Maintain authenticity and integrity;
- Are stored in a secure, tamper-proof system for the full retention period.
Electronic signatures
Czech law recognises three types of electronic signatures. A simple electronic signature (e.g., a scanned image of a signature) is generally sufficient for most accounting documents.
However, a qualified electronic signature may be required for more sensitive or legally binding records.
Retention periods
Businesses must retain accounting records as follows:
- 5 years: General accounting records, including ledgers and supporting documentation;
- 10 years: Financial statements and annual reports.
All documents, whether paper or digital, must remain accessible, readable, and exportable throughout the retention period, especially in case of audit.
Last changed 2026-02-09