What is the maximum cash invoice amount for shipping containers in the Czech Republic?
The cash‑payment limit for shipping containers in the Czech Republic is the maximum amount that can legally be paid in cash when purchasing goods or services – including the acquisition and transport of shipping containers. This threshold is set by Act No. 254/2004 Coll., on the restriction of cash payments, and currently amounts to CZK 270,000 per single payment. The aim of this measure is to increase the transparency of financial transactions, curb tax evasion, and effectively combat money laundering.
The law applies to all payments made on the territory of the Czech Republic – regardless of whether the parties are entrepreneurs (natural or legal persons) or non‑entrepreneurs. If the price of a shipping container (or a set of containers on a single invoice) exceeds this limit, the payment must be made non‑cash (most commonly by bank transfer).
Detailed explanation and legal framework
Understanding the cash‑payment limit is crucial not only for the purchase itself but also for proper accounting and tax processing related to the transaction. For detailed orientation, knowledge of the following legal regulations is important:
Act No. 254/2004 Coll., on the restriction of cash payments (ZOPH)
| Term | Explanation |
|---|---|
| Payment provider | The person who makes the payment (e.g., the buyer or the orderer of transport). |
| Payment recipient | The person who receives the payment (e.g., the container seller, carrier). |
| Obligation | Any payment above CZK 270,000 (in CZK, EUR, USD, etc. – converted at the Czech National Bank rate) must be non‑cash. |
| Single payment | All monetary settlements between the same parties within one day and one legal relationship – the invoice cannot be split into several payments on the same day. |
| Sanctions for violation: | Buyer (payment provider): Fine up to CZK 500,000. Seller (payment recipient): Fine up to CZK 5,000,000. Controls are carried out by the Financial Office, the Police of the Czech Republic, and possibly the Customs Administration. |
| Exceptions: | The law provides exceptions mainly for payments related to taxes, fees, wages, pensions, enforcement orders, etc. In ordinary container trade, these exceptions do not apply. |
Link to AML legislation (Act No. 253/2008 Coll.)
The Anti‑Money‑Laundering (AML) law sets obligations primarily for financial institutions and other entities. ZOPH, however, applies to everyone, including non‑entrepreneurs, thereby significantly widening the scope of regulated payments. The purpose is to limit the possibility of legalising proceeds from criminal activity even among ordinary citizens.
Invoicing and accounting when purchasing shipping containers
Mandatory elements of a tax document (invoice) when buying a container
When selling and buying a shipping container between companies (B2B) in the Czech Republic or within the EU, the invoice must contain:
- Unique invoice number
- Issue date and date of taxable supply
- Identification data of the supplier and the customer (name, address, Company ID, VAT ID)
- Description of goods/services (e.g., “Purchase of 1 × 40HC container, condition: cargo‑worthy”)
- Quantity and unit price, total price
- VAT rate and amount (in CZK, even if the invoice is issued in another currency)
- Payment method (e.g., “Bank transfer”)
- Seller’s bank details (IBAN, SWIFT/BIC)
Important:
If the amount exceeds CZK 270,000, the invoice must state a non‑cash payment method. According to the VAT Act (No. 235/2004 Coll.) the invoice must be archived for 10 years.
Accounting records and technical documents
- Cash payments must be supported by a cash receipt or expense voucher.
- Non‑cash payments are proven by a bank statement.
- For audit purposes, payments must match the dates on the invoice and in the accounting books.
If a transaction is audited, it is easy to verify whether the limit was exceeded. Violations are penalised.
Currency conversion
If the invoice is issued in USD, EUR or another currency, the cash‑payment limit is always calculated using the Czech National Bank exchange rate on the day of payment.
Application of the limit in practice when buying shipping containers
Container prices depend on size, condition and origin. Below is an indicative overview:
| Container type | Price in USD | Price in CZK (exchange rate CZK 23/USD) |
|---|---|---|
| Used 20 ft (cargo‑worthy) | $750 – $3,000 | CZK 17,250 – 69,000 |
| New 40 ft High Cube | $4,000 – $7,000 | CZK 92,000 – 161,000 |
Typical situation:
Purchasing a single container usually does not exceed the CZK 270,000 limit. Problems arise when buying several units (e.g., three new 40 ft containers for CZK 544,500 including VAT), where non‑cash payment becomes mandatory.
Recommended and alternative payment methods
For transactions over CZK 270,000, only non‑cash payment is allowed.
Non‑cash payments – bank transfer
| Data | Meaning |
|---|---|
| IBAN | International Bank Account Number (CZ + 22 digits) |
| SWIFT/BIC | Bank code for international payments |
| Variable symbol | Usually the invoice number – facilitates payment identification |
| Bank address | Required for payments outside the EEA |
When paying in a foreign currency:
VAT on the invoice must be shown in CZK; the exchange rate is set according to the Czech National Bank rate on the day of taxable supply.
Related terms and terminology
- Reverse‑Charge (tax shift): In B2B trade within the EU the supplier issues an invoice without VAT; the buyer in the Czech Republic declares and pays the tax.
- E‑invoicing: Mandatory for B2G, voluntary but common in B2B. Electronic invoices must be archived for 10 years.
- VAT ID: Tax identification number (legal entities in the Czech Republic have the format CZ + Company ID).
- Company ID: Identification number of the entity (8 digits, required on the invoice).
- Port Charges: Fees related to container transport (THC, demurrage, detention) – they are subject to the same payment rules as the containers themselves.
Technical aspects of digital documents
- Electronic invoices often use the XML format (Czech standard ISDOC).
- SVG graphics: Logos on invoices may be in SVG format, which is machine‑readable and visually displayable (starts with
<svg>and includes attributes such asxmlns,width,viewBox, etc.). - Archiving and data integrity: Invoices must remain readable and unchanged during the retention period (electronic signature or timestamp can be used).
Personal data protection and commercial practice
- GDPR consent: When using online platforms, consent to personal data processing is required.
- Marketing communication: Every marketing email must contain an unsubscribe option; the recipient can withdraw consent at any time.
Frequently asked questions (FAQ)
What is the cash‑payment limit in the Czech Republic?
- CZK 270,000 per single payment (including related payments on the same day between the same parties under one legal relationship).
Does the limit apply to non‑entrepreneurs?
- Yes, it applies to anyone making a payment, regardless of business status.
Can I split the payment into two smaller amounts on different days?
- No, you cannot circumvent the law if it concerns a single legal relationship (e.g., one purchase contract or invoice). Splitting is considered a violation.
Can I pay a deposit in cash and the remainder by transfer?
- Yes, provided the cash portion does not exceed CZK 270,000; the remainder can be paid by transfer.
Are there exceptions to this law?
- Yes, for payments of taxes, fees, wages, pensions, enforcement orders, etc. Not for ordinary purchases such as containers.
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