Why use the tax information box PLUS?
In practice, we recommend our clients use the current tax information box PLUS (DIS+) available at www.mojedane.cz. It is basically an online overview of a company's personal tax accounts (similar to internet b…
Contributions to the protection of intellectual property rights for SMEs
This year, the European Union allows for small and medium-sized enterprises to receive an Intellectual Property Rights allowance. The MSP Ideas Powered for Business grant programme will distribute up to €16 mil…
Update to the OECD Transfer Pricing Guidelines
On 20 January 2022, the Organisation for Economic Co-operation and Development (OECD) published a new version of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrators (“Guidelines…
Important changes to investment incentives
The former government approved two important changes in the area of investment incentives during November 2021. The first one is a new map of regional aid, which adjusts the percentage of aid granted in each re…
New Intrastat. What to prepare for from January 2022?
From changes in terminology to reporting new data – these are, in brief, the changes in Intrastat reporting for 2022 that will affect both accounting systems and the possibility to remit sanctions. How to prepa…
Proposed EU directive regarding minimum substance requirements
On 22 December 2021, The European Commission published a proposal for a new directive laying down rules to prevent the misuse of so called “shell” entities (empty shells without economic substance) for tax purp…
Electromobility and its tax implications
With the increasing number of electric cars on our roads, we are increasingly faced with the question of how to properly tax the purchase and installation of charging stations from the employer's perspective an…
IFRS EU Endorsement Process [January 2022]
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 28 December 2021…
First calls under the National Recovery Plan
The Ministry of Industry and Trade is preparing the first calls from the National Recovery Plan (NRP), which are expected to be announced during February. The NRP aims to revitalise the economy through subsidie…