Tax 

Update of the rules for the selection of suppliers for OP TAC – increase in financial limits

Following the amendment to Act No. 134/2016 Coll., on Public Procurement (hereinafter the “APP”), the Ministry of Industry and Trade issued an update to the Rules for the Selection of Suppliers (hereinafter the “RfSS”) for OP TAC on April 28, 2025. The update brings applicants and beneficiaries of OP TAC the long-awaited increase in financial limits from which a selection procedure according to the RfSS must be carried out.

The limits are changing as follows: 

Contracting Authority / Type of Contract  Original Limit for Procedure according to RfSS  New Limit for Procedure according to RfSS  Effectiveness 
Contracting Authority pursuant to § 4 para. 1 to 3 APP / supplies, services and works  over CZK 500 thousand excl. VAT  over CZK 750 thousand excl. VAT  May 1, 2025 
Contracting Authority pursuant to § 4 para. 1 and 2 APP / supplies and services  up to CZK 2 million incl. VAT  up to CZK 3 million incl. VAT  April 3, 2025 
Contracting Authority pursuant to § 4 para. 1 and 2 APP / works  up to CZK 6 million incl. VAT  up to CZK 9 million incl. VAT  April 3, 2025 
Contracting Authority not pursuant to § 4 para. 1 to 3 APP / supplies and services  over CZK 2 million excl. VAT  over CZK 6 million excl. VAT  May 1, 2025 
Contracting Authority not pursuant to § 4 para. 1 to 3 APP / works  over CZK 6 million excl. VAT  over CZK 18 million excl. VAT  May 1, 2025 

What does this mean in practice?

The increase in limits means that smaller contracts can be awarded with greater flexibility or can be executed entirely outside the regime of procurement procedures, which can significantly simplify administrative processes for grant recipients and save costs associated with preparing tenders. However, it is important for recipients to verify what limits newly apply to them and proceed in accordance with the current rules.

We recommend that all applicants and recipients take advantage of this update to evaluate opportunities for awarding contracts more efficiently within the new limit framework and to adapt their internal guidelines and processes to the new limits.

More information

Are you interested in further details about the updated rules and their application? If you are interested in more information, we would be happy to discuss the conditions with you in detail in relation to your investment plan.

OP TAC Subsidies and investment incentives dReport newsletter

Upcoming events

Seminars, webcasts, business breakfasts and other events organized by Deloitte.

    Show morearrow-right