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Czech Republic

Please see below for a summary of payment terms in the Czech Republic and the various industries across which payment term legislation appears. You can also download a summary of all Czech payment terms by clicking the button below.

Please click here to view payment terms for the European Union.
Industries Laws Codes Notes Interest Rate


Act no.179/2013 amending Act no. 513/1991 updated the Czechia Commercial Code to enact the commercial elements of the EU Late Payment Directive (see European Union for details). Additionally law no. 235/2004 on Value Added Tax, section 109, allows for the transfer of obligations to pay VAT from the creditor to the debtor in the case of late payment.

  • Government
  • Comm_terms_law
  • Construction
  • Manufacturing
  • Retail_agriculture
  • Services
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Act no. 395/2009 Coll. on Significant Market Power in Selling of Agricultural and Food Products and its Abuse, as well as amendments by Act No. 50/2016 set a maximum term of 30 days from invoice delivery for food and agricultural products. Breaches of this law can result in fines up to CZK 10 million, or 10% of net income. This applies to buyers or alliances where the turnover, controlling entity or combined alliance turnover is more than CZK 5 billion. The law is generally stricter than the UTP and protects against any abuse of significant power in the agricultural industry. (see European Union for details).

  • Comm_terms_law
  • Retail_agriculture
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See European Union for the Directive on Unfair Trading Practices in the Food Supply Chain which was adopted on 30 April 2019.

  • Retail_agriculture


The minimum late payment interest rate is the repo rate published by the Czech National Bank and set every six months, plus 8%.

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