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…
In autumn, the Ministry of Industry and Trade plans to announce several calls focused on research and development activities. These are mainly the means aimed at supporting investment and operating expenses, whereby it will be possible to receive grants per individual projects amounting up to tens of millions of crowns. As part of these and also other autumn calls, a total of more than CZK 15 billion should be distributed among business persons.
Application programme supports projects aimed at implementing industrial research and experimental development activities leading to specific outputs in the form of, for example, prototypes, industrial or utility models, proven technologies or software.
Who can request the grant:
What the grant can be used for:
Grant amount per project:
Aid intensity per project:
Receipt of applications:
This is acall in rounds. The project must be carried out in the Czech Republic, outside the territory of the capital city of Prague, where the actual place where the project is implemented is decisive. The aid is provided to projects carried out in districts showing a share of unemployed persons higher than the average share for the Czech Republic.
Innovation programme
Innovation programme is aimed at supporting projects introducing new or innovated products, technologies or services into production and on the market. Supported activities include, for example, product innovation activities such as strengthening the technical and utility values of products, technologies and services, process innovation activities such as increasing the efficiency of the production process or providing services.
Who can request the grant:
- Small, medium and large enterprises. However, large enterprises only on the condition that the submitted project has a positive impact on the environment.
What the grant can be used for:
- Expenditure on project documentation, including engineering activities
- Construction expenditure
- Expenditure on production technologies, machinery and equipment
- Software and data expenses
- Expenditure on rights to use intellectual property
- Product certification expenses
- Marketing innovation expenses
Grant amount per project:
- From CZK 1 million to CZK 75 million
Aid intensity per project:
- Maximum of 45% of eligible expenditure for small enterprises
- Maximum of 35% of eligible expenditure for medium enterprises
- Maximum of 25% of eligible expenditure for large enterprises
Receipt of applications:
- 15 October 2020 – 29 January 2021
This is an ongoing call. The project must be carried out in the Czech Republic, outside the territory of the capital city of Prague, where the actual place where the project is implemented is decisive. The aid is provided to projects carried out in districts showing a share of unemployed persons higher than the average share for the Czech Republic.
Potential programme supports projects aimed at building or expanding industrial research, development and innovation centres. The aid is provided for the purchase of land, buildings, machinery/equipment and other equipment of the research and development centre.
Who can request the grant:
What the grant can be used for:
Grant amount per project:
Aid intensity per project:
Receipt of applications:
This is acall in rounds. The project must be carried out in the Czech Republic, outside the territory of the capital city of Prague, where the actual place where the project is implemented is decisive. The aid is provided to projects carried out in districts showing a share of unemployed persons higher than the average share for the Czech Republic.
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