VAT news [May 2026]
The Court of Justice of the European Union issued several noteworthy decisions in the area of VAT. In one case concerning transfer pricing, it addressed the tax treatment of adjustments resulting from subsequen…
The Application Programme has been extended until January 2023
The Ministry of Industry and Trade has extended the deadline for applications for the Application Programme, which supports industrial research and experimental development of businesses and research organisations. From the original deadline of 30 November 2022, the Programme has been extended until 31 January 2023. The call aims to acquire new knowledge needed for developing new products, materials, technologies and services through the implementation of industrial research and experimental development projects.
What is eligible for subsidy: Implementation of industrial research and experimental development activities leading to tangible outputs in the form of prototypes, industrial designs or utility models, proven technology or software.
Who may apply:
- small, medium-sized and large enterprises (up to 3,000 employees without limitation, above 3,000 employees only in cooperation with SMEs)
- research organisations
Which expenses can be subsidised:
- personnel costs
- the cost of instruments, devices and equipment acquired from third parties in the form of depreciation of tangible fixed assets
- contract research expenses
- overhead and other operating expenses, including the cost of materials, components and supplies
Place of implementation: the Czech Republic, excluding Prague
Allocation amount: CZK 4 billion
Subsidy amount: CZK 2–125 million
Subsidy extent: 25% – 80%, depending on the activities and enterprise size
Call type: in rounds
Applications open: from 1 September 2022 to 31 January 2023
Number of applications: Large enterprises may submit a maximum of 2 applications, and small and medium-sized enterprises a maximum of 3 applications.
The Innovation Programme and other calls of the Operational Programme Technologies and Applications for Competitiveness remain unchanged for the time being.
Research and development activities are also supported by the currently open 8th tender of TREND – Technological Leaders Programme. For more information, please refer to the article “Announcement of the public tender of TREND – Technology Leaders Programme”.
