VAT News [February 2026]
In the February news in the field of VAT, we bring you a summary of interesting case law that has recently been dealt with by the Court of Justice of the European Union. In the article you will find, for exampl…
Mandatory e-invoicing is approaching. In Slovakia, it will come into effect next year
From 2030, EU companies will be required to use electronic invoicing for cross‑border supplies of goods. While it may appear distant, effective preparation typically takes longer than expected. Businesses with …
Amendment to the R&D deduction in the context of current case law
From the beginning of 2026, tax support for research and development (“R&D”) has been significantly strengthened. Taxpayers can now deduct 150% of the costs incurred from the tax base, up to a limit of CZK 50 m…
Gradual abolition of withholding tax
In connection with the introduction of the Uniform Monthly Employer Report, changes are also being made to taxation, specifically the withholding tax on income from dependent activities is being gradually aboli…
New calls for the Innovation Fund: billions of euros to decarbonise industry and clean technology
The European Climate, Infrastructure and Environment Executive Agency (CINEA) has launched new calls for the Innovation Fund, one of the EU's key instruments to support the transition to climate neutrality. The…
TA CR opens subsidy support for new innovators: TREND – Newcomers Programme
The Technology Agency of the Czech Republic is preparing the 13th public tender of the TREND Programme, sub-programme 2 – "Newcomers", which targets companies with minimal experience with public support for res…
The development of the concept of “income” in the case law
Act No. 586/1992 Coll., on Income Taxes (ITA) does not contain a clear general definition of the term “income” and is limited to the description of individual specific forms of income. This article analyzes the…
The state will distribute 960 million for electric trucks and charging infrastructure
The Ministry of the Environment, through the State Environmental Fund of the Czech Republic, has announced the TRANSCom call No. 2/2025 – Emission-free road freight transport, which will support the transition…
VAT news [January 2026]
What changes has the amendment to the VAT Act, which is effective from 1 January 2026, brought? How does the General Financial Directorate view the application of VAT in the area of real estate? And what intere…