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…
Is a high value on a certain line of a tax return suspicious?
In our practice, we have noted that the Financial Administration examines the legitimacy of the deduction of gratuitous performance reported on line 260 of the corporate income tax return. Doubts about the accu…
VAT news [November 2025]
The Supreme Administrative Court issued an important decision on the taxability of land and the intention to build a building on it under the VAT Act effective in 2016. The Court of Justice of the European Unio…
VAT news [October 2025]
The General Financial Directorate admitted the possibility of extending group VAT registration and drew attention to the obligations of taxi drivers using mobile applications from other companies. The Court o…
VAT news [September 2025]
In the September news from the world of VAT, we bring you a summary of the most interesting current case law of the Court of Justice of the European Union. The court dealt with, for example, the determination…
VAT news [June 2025]
In response to the changes brought about by the amendment to the VAT Act, the Ministry of Finance has modified the method of calculating the floor area in its decree. The General Financial Directorate has iss…
VAT news [May 2025]
An amendment to the VAT Act, which introduces changes in determining the date of the taxable supply for PPP projects, has been published in the Collection of Laws. The coordination committee between the Gener…
VAT news [April 2025]
The Ministry of Finance has produced a draft decree providing the correct calculation of the floor area of properties. The Court of Justice of the European Union decided under what conditions VAT taxpayers co…
VAT news [March 2025]
The General Financial Directorate has issued guidelines on waiving fines, penalties, and interest. The Coordination Committee of the GFD and the Chamber of Tax Advisors of the Czech Republic will discuss the …