Decree of the Ministry of Finance No. 204 / 1964 Coll.
Decree of the Ministry of Finance on invoicing and payment of supplies of a non-investment nature
Valid
Effective from 01.01.1965
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204
DECLARATION
Ministry of Finance
of 13 November 1964
on invoicing and payment of supplies of a non-investment nature
The Ministry of Finance provides pursuant to § 391 (2) of the Economic Code No. 109 / 1964 Coll., § 11 (2) of Act No. 83 / 1958 Coll., on the modification of financial planning and financial management of national enterprises and other economic organisations of the State Socialist sector, and § 19 (1) (a) of Act No. 73 / 1952 Coll., on turnover tax:
Scope
(1) This decree provides for the invoicing and payment of supplies of products and works (performances, services) of a non-investment nature and of export investment vehicles ("products and works') by socialist organisations (" suppliers').
(2) The Decree obliges all suppliers' customers.
(3) The Order does not apply
(a) trade with suppliers and customers abroad;
(b) the transport performance of transport organisations, the transport performance of the Vítkovické ironworks of Klementa Gottwald, the national enterprise in Ostrava, the transport performance and services of the Čechofracht, the maritime transport undertaking, and the work (performances, services) carried out by the central management of connections (post offices) in postal, telecommunications and radio communications operations;
(c) to transfers of products made in return for payment in cases of reorganisation or movement of production programmes in organisations (de-limitation transfers) as regards the time limits set for sending and paying invoices. Those deadlines shall be determined by their central authority, or by agreement, by the competent central authorities superior to the organisations, with the agreement of the Bank,
(d) the supply of products by the national committees' financial departments in accordance with specific regulations, *)
(e) supplies of products and works of single agricultural cooperatives for their own members;
(f) the supply of textbooks to pupils free of charge, carried out by public publishers for schools, the supply of special-purpose publications by special-purpose publishers (publishers) for the organisational components of the organisation concerned;
(g) subscriptions to magazines and newspapers,
(h) use of the apartment and services associated with the use of the apartment;
ch) on the services of Czechoslovak advocacy.
(4) The invoicing and payment of supplies for investment construction, overhauls and geological works are governed by specific rules. *)
Copy of the invoice
(1) Except in the cases referred to in Section 15, the supplier is obliged to produce and send an invoice for the supply of products or work carried out, or for a specified or agreed stage. If agreed upon or provided for the use of collection invoices, the supplier is obliged to complete and send a collection invoice.
(2) When delivering agricultural products, the invoice shall replace the purchase note * *) in cases where the customer is obliged to draw up this document in accordance with the special rules * * *).
(3) If the customer is a budget organization, with the exception of the organizations and departments of the Ministry of National Defence, the Ministry of Interior and the management of the material reserves, the supplier shall send the invoice to the customer in one copy at a time. In other cases the supplier shall, if the customer so requests, send the invoice in two copies to the foreign trade undertakings in no more than three copies. If the supplier sends more than one copy of the invoice, he shall indicate on these additional copies that they are copies.
(4) The information on the invoice must be made out by means guaranteeing its legibility and durability and must not be rewritten or deleted. Correction of the invoice is possible only according to the accounting rules.
(5) The model of the invoice header is set out in Annex 2.
Content of the invoice
(1) The invoice must be marked as an invoice in the header and must contain:
(a) the date of issue and the invoice number;
(b) the name and address of the supplier;
(c) the name and address of the monetary institution with which the supplier is related and the number of his account with that monetary institution;
(d) the name (s) and address of the buyer to which the invoice is to be sent;
(e) the name and address of the money institution with which the customer is related and the number of his account with that money institution. This information shall not be provided if it is an invoice which is paid in cash, by postal order, by cheque or by transfer order, unless the supplier draws up the transfer order at the same time as the invoice and sends it to the customer;
(f) the "Payment by recovery order number....." clause, if the invoice is paid by recovery order;
(g) the contract number (s) (orders, delivery orders) indicated by the customer. If the invoice is sent to a place other than the place the order was made, the name and address of the client shall also be indicated;
(h) the date of the obligation to invoice;
(ch) the date of dispatch of the invoice; that date shall be the same as the date of the post stamp or, at the time of delivery by the letter of confirmation, the date of receipt of the invoice by the customer;
(i) the date on which the final amount of the invoice is due and, if the maturity is reduced, the reason for the reduction. If the invoice is covered by a recovery order without acceptance, the "No Acceptance 'clause shall be indicated instead of the due date. However, if the invoice is replaced by a recovery order without acceptance under the supplier's agreement with the customer, instead of the due date, the" No acceptance under the agreement' clause shall be indicated;
(j) an indication of from which plant or warehouse the products were delivered or from which plant the work was carried out, as well as the method of transporting the products (e.g. expensive, ČSAD, etc.). In cases where the supplying warehouse or plant is in a municipality other than the invoicing place, also an indication of which place it invokes for that warehouse or plant;
(k) an indication of which establishment, establishment or warehouse or other organizational unit of the buyer has been dispatched;
(l) naming, type (quality) and quantity of products or type and duration of work, or number of working units. If the supplier draws up the invoice using machines for the mechanisation of administrative work, these data may be given in numerical characters. In this case, however, the supplier is obliged to inform the customers in due time and properly of the importance of the figures on the invoice. Where products are sent to several factories, establishments or warehouses, the supplier shall provide an overall indication of the quantity of products according to these acceptance points. For repair works for which the material consumed is not included in the repair price, the invoice for the repair work carried out shall indicate the amount (or including turnover tax) for the total quantity of the material; where a special rule or a request is made by the customer, the supplier shall also indicate the type and quantity of material consumed and the price per unit of quantity. An indication of the duration of the work shall not be given if the price for the work is fixed regardless of the duration of the work;
(m) the price per unit of the quantity of products or works and the aggregate price. This shall indicate the price (e.g. retail price). The supplier shall also indicate on the invoice the number of the respective price list or price area (agreements or price decisions) and the product number in the price list; such data shall not be provided if the central authorities or the regional national committees superior to suppliers and customers so agree;
(n) the premium or deduction to which the supplier or customer is entitled under the relevant rules;
(o) formalities for the purposes of turnover tax;
(p) invoicing when the result of the analysis or on the basis of a notice from the customer or the consignee of the products is obtained, the date on which the analysis or the notification of the result of the analysis or the date on which the notification of the taking-over of the products was made;
(r) if there is a route delivery, the name and address of the consignee. This information shall not be provided in the invoice sent by the customer to the recipient of the products;
(s) other information (e.g. packaging) prescribed by specific regulations or agreed between the supplier and the customer;
(t) the supplier's stamp and signature of the person authorised to sign the invoice.
(2) The particulars referred to in paragraph 1 (k) to (o), with the exception of the aggregate particulars of the individual elements (e.g. quantity and total price), may appear in a separate invoice annex, which must be noted in the invoice and ensure the continuity of the Annex to the invoice.
(3) Individual deliveries of products and works to the amount of 200 CZK (small deliveries and works) may be invoiced by a simplified invoice, which must be marked as an invoice in the heading and the following information must appear on it:
(a) the date of issue and the invoice number;
(b) the name and address of the supplier and of the customer and the bank connections of the supplier;
(c) the date of the obligation to invoice and an indication of which warehouse the products were sent;
(d) the date of dispatch of the invoice, the contract number (order) and the delivery note number;
(e) the date on which the invoiced amount is due;
(f) the quantity and labelling of the products or the type and duration of the work;
(g) the aggregate amount;
(h) formalities for the purposes of turnover tax;
(ch) the supplier's stamp and signature of the person authorised to sign the invoice.
(4) If, when ordering products or works up to 200 CZK, the customer has not ruled out issuing an invoice on a separate sheet, the supplier may write a simplified invoice on the reverse of the postal order or the transfer order attached to the consignment or specifically sent to the customer on the part intended for the payer. In that case, the supplier shall be obliged to provide only the information specified in paragraph 3 (b). (c) to (h) except for the indication of which warehouse the products were sent and the delivery note number.
(5) Where an invoice is drawn up by a single agricultural cooperative, the particulars provided for in points (a) to (g) and (ch) of paragraph 3 shall be indicated regardless of the amount invoiced, the price per unit of the quantity of products or work and the type (quality) of products. If the invoice is covered by a recovery order, the clause "Payment of the recovery order number...." and the bank connection of the customer shall be indicated. Additional information shall be provided by the single agricultural cooperative only if it is agreed in the economic contract with the customer.
(6) Unless otherwise specified with the approval of the Ministry of Finance, the invoice for the supply of electricity, gas and water and for the supply of waste water by public sewerage must contain:
(a) the date of completion and the invoice number, as well as the name and address of the supplier (or, where appropriate, the usual abbreviations), the number and / or the name (s) of the buyer;
(b) the date of the previous deduction of the supply of electricity and gas (water) and the state of the measuring equipment;
(c) the date of final deduction of the supply of electricity and gas (water) and the state of the measuring equipment;
(d) the constant of the measuring device, if different from 1;
(e) the quantity and type of supply of electricity and gas (water). Where a water-meter is not installed, the quantity of water taken or waste water taken shall be calculated in accordance with specific regulations;
(f) the tariff mark and the aggregate price;
(g) compensation for use of measuring equipment, unless included in a permanent salary;
(h) the particulars referred to in paragraph 1 (f), (ch), (i) and (s).
(7) The supplier shall make a detailed breakdown of the price components of the invoiced amount if the customer so requests.
Collection invoice
(1) In constant contact between the supplier and the customer, recurring supplies of products and works may be invoiced by a collection invoice. Collective invoices may only be used if this method of invoicing between the supplier and the customer has been agreed upon or determined by the superior authority; if they do not have a joint supervisory authority, the use of the collection invoice may be provided for by agreement of the competent authorities.
(2) The period for the collection invoice must be more than one day and not more than one calendar month; they must not start in one and end in the following calendar month.
(3) The period for the collection of invoices for medicines and medical supplies issued for recipes by national health institutes other than their own may be up to 3 months. For the supply of news material by the Czechoslovak Press Office, the period for the collection invoice may be up to 6 months. The supply of electricity, gas and drinking water, the collection of waste water by public sewerage, the removal of solid domestic waste and similar substances (hereinafter referred to as "waste") and the work of the comminic industry can be invoiced by a collection invoice without prior agreement with the customer, the period of collection of waste water by means of drinking water and the disposal of waste water by public sewerage for up to 3 months, the supply of electricity and gas to small customers under the conditions laid down in the agreement with the Ministry of Finance, the removal of waste, the use of the comminic works, and the supply of drinking water and the disposal of waste water by public sewerage for which a flat rate of up to 1 year. However, in such cases the supplier must notify the customer in advance of the beginning and end of the collection invoice period.
(4) Suppliers may invoice the removal of waste and the series of cominical works to citizens or to customers other than socialist organisations during the period chosen at the same time, provided that the supplier does not require payment in cash under Paragraph 15 for the individual work (removal). Socialist organisations can be invoiced for these works (removal) over the selected period over a period of time by agreement with these organisations, with larger-scale socialist housing management organisations (e.g. residential enterprises) being invoiced in accordance with agreed local sections. The selected period shall not exceed 1 year. If the supplier would not have done some work (removal) which he invoiced, he shall be obliged to deduct the amounts corresponding to the work not carried out (removal) in the nearest next collection invoice.
(5) The collection invoice must be marked as a collection invoice in the title and must contain all the particulars referred to in Article 3 (1) (a) to (t) (collection invoice drawn up by the single agricultural cooperatives with the information referred to in Article 3 (5)). The collecting invoice for the supply of electricity, gas and water and for the disposal of waste water by public sewerage shall contain the information referred to in Article 3 (6).
Forms for the purposes of turnover tax
(1) The invoice must state whether or not the invoiced prices contain a turnover tax.
(2) Where the product or work is invoiced at prices including turnover tax, the supplier (tax payer) is required to mark the relevant item and tariff subheading of the turnover tax, the rate of turnover tax, the prices on which the tax is calculated (e.g. wholesale price) and the relevant amount of turnover tax. When invoicing a product or work at a retail price or at a selling price (or with a percentage turnover tax), the supplier shall indicate separately the amount of the turnover tax on the invoice only to socialist organisations.
(3) The provisions on turnover tax and the provisions on turnover tax shall apply to the calculation of turnover tax, which shall also lay down the conditions for authorising the derogation procedure.
Establishment of the right and obligation to invoice
(1) The right and obligation of the supplier to invoice supplies is established, except in the cases referred to in paragraph 2, on the date of completion of the supply *) and if the customer is a citizen or a customer other than a socialist organisation, on the date of completion of the service. * *)
(2) Otherwise, the right and obligation of the supplier to invoice the products arises
(a) the expiry of the last day of the agreed or specified period if the invoice of supplies is agreed or provided for by a collective invoice;
(b) on the date of receipt of the invoice documents, * * *) in the cases referred to in Annex 1, Section I, points 2 to 6, 13, 14, 17, 19 to 21 and Section II, points 3 to 7, or after the completion of the stages referred to in Section 13;
(c) the date on which the resulting calculation was made, if any, if it is sent. In the case of an international shipping company, the right and obligation of the supplier to invoice the date on which the undertaking operating the international shipping company received the first report on the dispatch of the products to a foreign country and, when the consignments are completed in a seaport, the report on their embarkation or the date on which the first report on the dispatch of products from the European point of departure to the domestic country.
Sending invoices
(1) The supplier is obliged to send an invoice (assembly invoice) no later than the time limits set out in Annex 1.
(2) If the single agricultural cooperative draws up an invoice (Section 3 (5)), it is required to send it to the customer no later than 2 working days and to collect the invoice within 4 working days after the obligation to invoice.
(3) If the buyer has not received the invoice, he shall request it by registered letter from the supplier, no later than 5 days after having been able to ascertain that the invoice for the products delivered or the work carried out has not been received. The supplier may not refuse payment of periodic penalty payments if the customer has not fulfilled that obligation.
(4) If the product is sent per component (parts, parts), the relevant time limit for sending the invoice after the obligation to invoice the last component is imposed. Before the obligation to invoice the last component is established, it must not be invoiced.
(5) The purchase note (Paragraph 2 (2)) must be submitted or sent to the supplier no later than 2 working days after the receipt of the agricultural products by the customer. If the place of purchase is not the same as that of the ticket, this period shall be extended by 2 working days. In the case of supplies of agricultural products the quality of which is determined by the buyer of the purchasing organisation (e.g. necessary slaughter of cattle), the purchasing organisation shall send the purchase ticket to the supplier within 2 working days of receipt of the confirmation from the consignee of the quality of the products.
(6) In the case of repeated deliveries of agricultural products carried out within a period of one day, the purchase note must be sent or surrendered within 4 working days of the end of the period laid down by the specific provisions, otherwise no later than 4 working days after the end of the negotiated period which may not be more than 1 calendar month; that period is extended by 2 days, unless the place of purchase is the same as the place issuing the ticket. The sales note for milk *) must be sent within 5 working days of the end of the specified period. In the case of sugar beet deliveries * *), the purchase note must be sent within 6 working days after the delivery of the beet leaf to the sugar refinery or the designated purchasing organisation. In the case of supplies of natural seed and lard to be cleaned in wages, the buyer shall send a purchase note within 3 working days of receipt of the certification (authorisation) sheet; the date on which the customer received the recognition certificate (s) shall be indicated on the purchase note.
(7) For supplies of agricultural products the quality of which has been decided by the State inspection of the quality of agricultural products or by another competent authority, the purchase note must be sent to the supplier within 2 working days of receipt of the decision of that authority.
(8) The time limit for sending the invoice (purchase note) shall begin on the day following the date of the obligation to invoice.
(9) By agreement of the supplier with the customer or the authorities of their superiors, shorter periods may be set than those laid down in this decree.
(10) If, within the billing period set in calendar days 2 or more consecutive days of work, the period is extended by those days.
Return of invoice
(1) The collector may, within 5 working days of receipt, return the invoice by registered letter or e-mail to confirm that it does not contain all the particulars that must be included in the invoice under the order; in that case, however, it is obliged to indicate incorrect information or missing particulars in the returned invoice and to refuse to accept the invoice in full in accordance with the special rules * * *) if the invoice is to be paid by recovery order or if it is paid by means of an inter-company settlement office.
(2) A new correctly prepared invoice must be sent to the customer no later than the third working day following the delivery of the defective invoice to the supplier, the supplier must indicate in the new correctly drawn up invoice the date on which the defective invoice was received. If the supplier has not sent a new correctly prepared invoice on time, he shall be obliged to pay the periodic penalty payment pursuant to Paragraph 14 (1).
(3) If the customer has returned the invoice to the supplier because the products and works have been invoiced prematurely, the supplier is obliged to cancel the refund invoice and issue a new invoice after the right to invoice has been established.
Sending of certain supporting documents for the invoice
(1) If there is a supply of products which can only be invoiced after the analysis carried out and the analysis carried out under specific regulations or contract, the customer must do so within the time limit agreed with the supplier. The result of the analysis shall then be notified by registered letter to the supplier no later than the next working day following the completion of the analysis.
(2) The provisions of paragraph 1 shall apply mutatis mutandis in cases where such products are invoiced by means of a collection invoice according to the result of an analysis of the average sample of all deliveries made for the relevant period (Paragraph 4) or if they are for the supply of agricultural products which can only be invoiced after the determination of their quantity and quality by the customer.
(3) If it is a route delivery where the products can be invoiced after the analysis carried out, and if they carry out the analysis of the recipient of the products in accordance with the specific rules or contract, they must do so within a period agreed with the supplier and the customer (their supplier). The result of the analysis shall then be notified by registered letter to both the supplier and the customer (his supplier) no later than the next working day following the completion of the analysis.
(4) The provisions of paragraph 3 shall apply mutatis mutandis in cases where such products are invoiced by a collection invoice according to the result of the analysis of the average sample from all deliveries made during the relevant period (Section 4).
(5) For such en route supplies from imports for which the delivery is invoiced in accordance with the specific regulations or decisions of the supplier referred to in the contract after taking over the products, or for supplies for which the quantity of products is determined in accordance with the specific regulations or contracts only after their receipt by the customer, the take-over must take place no later than the next day after the receipt of the documents accompanying the consignment to the customer (recipients of the products), unless it is demonstrated by evidence issued by the carrier that the products could not have been taken over within that period. The quantity of products must also be established within the same time limit. In cases where the Czechoslovak State Railways transport vehicles with products to the so-called detention track, the time limit for taking over the products and for the possible detection of their quantities is extended by another day. The date of delivery of the documents accompanying the consignment shall not be counted against the time limit. The customer (s) must notify the supplier by registered letter of the date of receipt of the products and their quantity or other information agreed with the supplier, no later than the next day after receipt of the products.
(6) Where the products referred to in paragraph 5 are invoiced by a collection invoice, the notice of receipt of all deliveries made during the relevant period shall be sent by registered mail or to confirmation no later than the next working day following the end of the relevant period.
(7) Organisations may agree on another way of sending the result of the analysis, notification of the takeover of the products, or communication of data related to the takeover of the products (e.g. by ordinary letter). Specific provisions issued in an agreement with the Ministry of Finance may provide for other time limits for the dispatch of the notification of receipt or detection of the quantity of products or the result of the analysis.
Payment of supplies of products and works
(1) Specific rules apply to the payment of invoices by customers. *) Unless otherwise specified in these regulations, the customer organisation shall pay the invoice within 10 days of dispatch. * *)
(2) If the customer returns the invoice within the prescribed time limit and has refused to accept it in time (Paragraph 8 (1)), the payment period shall only run after the correct invoice has been sent.
(3) Deliveries of agricultural products on which a purchase note is drawn up, * * *) must be paid by the buyer within 2 working days of the transmission or dispatch of this document; where the purchase note is issued in a place other than that of the order for reimbursement, that period shall be extended by 3 working days. The same applies to the payment of the difference between the advance granted and the fixed final price of deliveries of natural seed and lard delivered for cleaning in wages.
(4) By agreement of the supplier with the customer or by agreement of the authorities of their superiors, payment periods may be shortened.
(5) The claims arising in the cases covered by this decree may be set off (compensated) only with the consent of the bank. The penalty and the late payment fee shall not be set off (compensated).
(6) Unless otherwise provided for in the payment rules †) or with the approval of the Ministry of Finance, advances may not be requested or provided, or paid before the obligation to invoice arises. The sending of products to the producer organisations is permitted if the total cost of delivery does not exceed 200 CZK. † †)
(7) If the customer does not pay a payment within the specified or agreed time limit at the scheduled settlement †), the supplier is entitled to charge and the customer is obliged to pay the late payment fee in accordance with Paragraph 14 (2).
(8) In the supply of electricity, gas and drinking water, the customer shall, if the supplier so requests, pay to the eligible collector for such supplies in cash; if the customer is an organisation, cash payments above 200 CZK may be required only if the sales of the organisation on the day on which the payment is requested so allow.
(9) The date of dispatch or receipt of the invoice (paragraph 1) or the date of dispatch of the ticket (paragraph 3) does not count until the due date.
Simplified invoicing of en route supplies
(1) In the case of en route supplies, the customer may negotiate with the supplier in the contract to invoice the products on behalf of the customer to the recipient of the products. In this case, the supplier shall draw up an invoice both to the customer and to the recipient of the products. The invoice shall be drawn up on the customer's form and shall contain all the information that would otherwise be provided by the customer in the invoice, the place of the information referred to in Article 3 (1) (t) being indicated at the end of the invoice under the "Name 'clause. The invoice thus drawn up shall be stamped and signed by the person responsible for the invoice, under the name and address of the customer.
(2) The supplier shall send an invoice drawn up on behalf of the customer to the consignee of the products and a copy of the invoice together with his invoice to the customer within the time limits set for the delivery of the invoices by the supplier to the customer. If the supplier does not send an invoice within the prescribed time limits to the customer or the consignee of the products, he shall be obliged to pay the periodic penalty payment in accordance with Paragraph 14 (1) to whom he has late sent the invoice.
Procedure for invoicing supplies at provisional price
(1) Organisations are required to invoice at the prices applicable on completion. Where a price is not fixed, the central authority which determines the price or, where justified, the organisation authorised to fix the price or the importing product, the invoicing at the provisional price may, in accordance with specific rules, authorise the supply invoiced at the wholesale price.
(2) In cases referred to in paragraph 1, where the supplier makes an invoice at the provisional price, he must state this fact on the invoice. If the definitive price is lower than the price initially invoiced, the supplier will return the excess. The amount of the excess payment shall be paid by the supplier within 10 days of the date on which he could calculate the final price. Where the supplier is in default of payment, he shall be obliged to pay the late payment fee in accordance with Paragraph 14 (2). If the definitive price is higher than the price initially invoiced, the supplier shall invoice this difference no later than 3 working days after obtaining all the supporting documents to calculate the definitive price by a separate supplement to the original invoice.
Stage invoicing of certain supplies
(1) The supply of machinery and equipment supplied either separately or as part of an export investment unit may be invoiced at stages agreed in the economic contract or provided for in a specific regulation.
(2) The development and research work paid by the customer shall be invoiced and paid upon completion, unless it has been agreed that they shall be invoiced and reimbursed in accordance with the stages laid down by the supplier's agreement with the customer. Developmental or research work carried out at least a month may also be considered as a stage. For development work for military administration, the stages are determined by the Ministry of National Defence itself. Study, preparatory and similar work shall be invoiced either at the same time (after total fulfilment) or each of their complete parts agreed with the customer, after completion.
(3) Project work for export, although supplied as part of export investment units, can be invoiced at the stages specified in the contract. Installation, construction or technical assistance for export, even if supplied as part of export investment units, shall be invoiced monthly.
(4) Supplies for the provision of exhibitions, fairs and permanent equipment of museums by a domestic supplier can also be invoiced and paid in the complete stages of the pre-determined contract with the customer.
(5) The supplier of mechanical works is entitled to invoice the work actually carried out also after stages, before submitting the results of processing (assemblies, tables, etc.). The actual invoicing performance at each stage of the machine processing shall be considered as a stage and shall be determined on the basis of the relevant project or work process by agreement of the supplier with the customer.
Penalties and late payment
(1) The penalty for late delivery of the invoice is laid down in a separate regulation. *) The provisions of the special regulations shall apply even if the purchase ticket * * is not sent or surrendered within the prescribed time limit.
(2) Where the customer is late in paying the invoice or delivery of agricultural products, the supplier shall charge the customer and the customer shall pay the supplier a late payment of 0,05% of the amount due for each day of delay. If the amount of the calculated default fee would be less than 10 CZK, 10 CZK shall be charged. The supplier is entitled to waive the fee for late payment to the customer if it does not exceed 20 CZK. If the customer is late in paying the collection invoice for electricity and gas, the final amount of which does not exceed 200 CZK, the supplier is obliged to charge the customer and the customer pays the supplier only a flat-rate fee of 10 CZK.
(3) If the customer is late
(a) carrying out an analysis (or establishing the quantity and quality of agricultural products) or sending the result thereof (Sections 9 (1) and (2)); or
(b) taking over the products or sending a notification of taking over the products (Sections 9 (5) and 9 (6));
the supplier is obliged to charge the customer and the customer pays the supplier a late payment of 0,05% of the final amount to be entered in the relevant invoice for each day of delay. *) A fee of the same amount shall be payable by the consignee of the products to the supplier who supplied the products if he is late in carrying out the analysis or sending the result of the analysis to that supplier.
(5) Orders for payment of periodic penalty payments and late payment shall indicate separately that they are payment of periodic penalty payments or late payment fees.
(6) The waiver of claims to citizens and the waiver of recovery shall be governed by specific provisions. * * *)
(7) Only socialist organisations may require penalties and late payment. Diplomatic representatives and their peers and organisations shall not be charged a fee for late payment on the basis of reciprocity.
(8) If the supplier invokes a citizen for work (services) ordered by him for an illegally higher amount, unless there is a manifest error or a manifest mistake, he is obliged to return the difference between the correct and the paid higher amount to the citizen and to impose a fine of three times that difference in the central budget. †)
(9) Economic arbitrage may, on a case-by-case basis, reduce or, where appropriate, waive periodic penalty payments or late payment where there are absolutely exceptional reasons.
Limitation of invoicing obligation
Supplies of products or works whose aggregate price does not exceed 200 CZK need not be invoiced and the supplier may require payment in cash for a receipt. However, where it is more efficient to pay these deliveries casually, organisations shall use this method of payment as a priority. Retail vendors do not have to invoice, if they only sell for cash. However, specific regulations † †) provide for the need to invoice socialist organisations in these cases.
Final provisions
The Ministry of Finance may allow exemptions and derogations from this decree.
(1) The following shall be deleted:
(a) Decree No 262 / 1952 of the Minister of Finance of the Ú.l. on invoicing and payment of supplies of goods and works carried out by single agricultural cooperatives;
(b) Decree No 240 / 1955 of the Minister of Finance of the Ú. l., on invoicing and payment for goods and works,
(c) Decree No 172 / 1956 of the Minister of Finance of the Ú. l., on simplified invoicing of small supplies of goods and works and on late payment and periodic penalty payments.
(2) The following shall be deleted:
(a) model of invoice heading No 849 published in the 1953 collection of "Type models of initial registration,"
(b) a model of the heading of the invoice PE 824a, published in an amount of 52 Official Journal of 1955,
(c) Decree of the Ministry of Finance No 191 / 56 773 / 56 of 12.6.1956 on the number of copies of invoices published in the Ministry of Finance Bulletin No 1 / 1956,
(d) Decree of the Ministry of Finance No. 191 / 94 826 / 56 of 6.10.1956 on the establishment of stages for invoicing the supply of machinery and equipment, published in the Ministry of Finance Bulletin No. 7 / 1956.
This Decree shall take effect on 1 January 1965.
Minister:
Dvořák v. r.
Příloha č. 1
Annex No 1 to Decree No 204 / 1964 Coll.
I. Time limits for sending invoices
| Dodávka | Lhůta pro odeslání faktury | Počátek lhůty*) | |
|---|---|---|---|
| 1. | Za výrobky**) | 2 pracovní dny | po splnění |
| 2. | Za knihy zaslané na ukázku | po dojití oznámení odběratele o ponechání knih | |
| 3. | Za výrobky, které lze vyfakturovat až po provedeném rozboru nebo zjištění množství nebo jakosti zemědělských výrobků odběratelem | po dojití výsledku rozboru nebo oznámení o zjištění množství nebo jakosti zemědělských výrobků | |
| 4. | U traťových dodávek, kdy odběratel fakturuje příjemci takové výrobky, které lze fakturovat až po provedeném rozboru | po dojití faktury dodavatele | |
| 5. | U traťových dodávek, u nichž lze výrobky vyfakturovat až po provedeném rozboru příjemcem výrobků | po dojití výsledku rozboru, po případě faktury dodavatele, došla-li dříve než výsledek rozboru | |
| 6. | U takových traťových dodávek dovozních, u nichž se dodávka fakturuje podle ustanovení zvl. předpisů nebo rozhodnutí dodavatele uvedeného ve smlouvě až po převzetí výrobků nebo u dodávek, u nichž se množství výrobků určuje teprve po jejich převzetí odběratelem | po dojití oznámení odběratele o převzetí výrobků | |
| 7. | Za etapy strojů a zařízení**) | 3 pracovní dny | po splnění |
| 8. | Za výrobky, jestliže se vyhotovují faktury pomocí strojně početní stanice jiné organizace (ÚME, Početnické služby apod.) | 4 pracovní dny***) | |
| 9. | Za výrobky dodané z jiné obce než kde se fakturují (s výjimkou případů uvedených v bodě 6) | 5 dnů | |
| 10. | Za výrobky dodané ze závodu nebo skladu subdodavatele, který výrobu výrobků dokončil | ||
| 11. | Za osiva a sádě a za řezivo dodávané pilami, za etapy strojů a zařízení dodané z jiné obce než kde se fakturuje | 6 dnů | |
| 12. | Za práce (výkony, služby) | po splnění†) | |
| 13. | Za výstavy a veletrhy provedené tuzemským dodavatelem v cizině | po obdržení všech podkladů pro fakturování z ciziny | |
| 14. | Za nehmotné dovozy*) | po doručení faktury zahraničního dodavatele | |
| 15. | Za výrobky dodané podniky zahraničního obchodu a organizacemi státních lesů z jiné obce, než kde se fakturují (s výjimkou případů uvedených v bodě 6) | 7 dnů | po splnění |
| 16. | Za propagační tiskový materiál určený pro cizinu, dodaný ze závodu nebo skladu subdodavatele, který jeho výrobu dokončil | 8 dnů | |
| 17. | Za práce provedené tuzemským subdodavatelem v cizině za kalendářní měsíc | 10 dnů | po obdržení pracovních výkazů**) |
| 18. | Za zařízení výstav, zúčastní-li se práce též subdodavatel (tato skutečnost musí být z faktury patrna) | 14 dnů | po splnění závazku popř. dokončení sjednaných etap |
| 19. | Za práce provedené tuzemským dodavatelem v cizině za kalendářní měsíc | po obdržení pracovních výkazů***) | |
| 20. | Za práce na zařízení výstavy a veletrhu v cizině, provedené tuzemským subdodavatelem | ||
| 21. | Za práce provedené tuzemským dodavatelem v cizině za kalendářní měsíc, zúčastní-li se práce též tuzemský subdodavatel | 16 dnů | |
II. Time limits for sending collection invoices
| Dodávka | Lhůta pro odeslání faktury | Počátek lhůty | |
|---|---|---|---|
| 1. | Za maloodběr elektřiny a plynu uhrazovaný v hotovosti*) | v poslední den přísl. období | |
| 2. | Za maloodběr elektřiny a plynu*) | 3 pracovní dny | po skončení příslušného období |
| 3. | Za rozdíl spotřebované elektřiny a plynu při chybách měřícího zařízení*) | po zjištění rozdílu | |
| 4. | Za výrobky, které se fakturují až po provedeném rozboru průměrného vzorku | po dojití výsledku rozboru | |
| 5. | U traťových dodávek, kdy odběratel fakturuje příjemci takové výrobky, které lze vyfakturovat až po provedeném rozboru průměrného vzorku | po dojití sběrné faktury dodavatele | |
| 6. | U traťových dodávek, u nichž lze výrobky vyfakturovat až po provedeném rozboru průměrného vzorku příjemcem výrobků | po dojití výsledku rozboru, popř. sběrné faktury dodavatele, došla-li dříve než výsledek rozboru | |
| 7. | U takových traťových dodávek dovozních, u nichž se dodávka fakturuje podle ustanovení zvl. předpisů nebo rozhodnutí dodavatele uvedeného ve smlouvě až po převzetí výrobků, nebo u dodávek, u nichž se množství výrobků určuje teprve po jejich převzetí odběratelem | po dojití oznámení o převzetí všech dodávek výrobků provedených za příslušné období | |
| 8. | Za výrobky**) | 4 pracovní dny***) | po skončení příslušného období |
| 9. | Za výrobky dodané z jiné obce než kde se fakturují (s výjimkou případů uvedených v bodě 7) | 5 pracovních dnů | |
| 10. | Za práce | 6 dnů | |
| 11. | U traťových dodávek, u nichž odběratel fakturuje příjemci výrobků již na základě oznámení dodavatele o odeslání výrobků | 7 dnů | |
| 12. | Za dodávky výrobků Československých státních lázní a zřídel, lékárenské služby ústavů národního zdraví, za dodávky elektřiny a plynu velkoodběratelům, za dodávky vody a za odvedení odpadní vody veřejnými kanalisacemi | 9 dnů | |
| 13. | Za provedené záruční opravy, jestliže sběrná faktura je zasílána z jednotlivých krajů gestorskému podniku | 12 dnů | po skončení příslušného období |
| 14. | Za provedené záruční opravy, jestliže sběrná faktura je zasílána gestorským podnikem výrobní organizaci | 20 dnů | |
Příloha č. 2
Annex No 2 to Decree No 204 / 1964 Coll.
Uniform pattern of invoice header
*) Directive of the Ministry of Finance for the Security, Interim Administration and Implementation of Certain Property Provided or acquired by the State (Order No. 85 / 1960 Collection of Instructions for National Committees).
*) Decree of the Ministry of Finance No. 205 / 1964 Coll., on invoicing and payment of supplies for investment construction and general repairs. Decree of the Central Geological Office and Ministry of Finance No. 22 / 1961 Coll., on planning, budgeting, planning, financing, invoicing and payment of geological works.
* *) For deliveries of milk so called bill, for diabetes deduction.
* * *) Basic conditions of supply of agricultural products and supplies of agricultural needs.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 204 / 1964 Coll., on invoicing and payment of supplies of a non-investment nature |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 18.12.1964 |
|---|---|
| Effective from | 01.01.1965 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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