VAT news [October 2026]
The introduction of excise duty on kratom, the conclusions of the Coordination Committee meeting between the GFD and the Chamber of Tax Advisors of the Czech Republic, and the latest case law of the Court of Ju…
Financial administration in figures: what the controls focus on and where digitalization is heading
Every year, the Financial Administration of the Czech Republic publishes an annual report summarizing its activities in the past year. The annual report shows what the financial administration is focusing on, w…
VAT news [September 2026]
A draft amendment to the Sales Registration Act has been submitted to the President of the Czech Republic for signature. The General Financial Directorate has published new information on the application of VAT…
The SAC decided on the issue of proving the right to deduct VAT
The decision of the Supreme Administrative Court 7 Afs 143/2025 confirms a strict trend that has been evident in the jurisprudence of administrative courts for a long time, especially for services that are diff…
VAT news [June 2026]
The draft amendment to the Act on Registration of Sales, which passed the first reading in the Chamber of Deputies, abolishes the limitation on the acquisition of a passenger car representing the payer's fixed …
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…
Changes to tax legislation effective from 1 January 2026
From 1 January 2026, a number of changes to tax and related legislation came into force. It is not a single comprehensive reform, but a set of partial amendments introducing adjustments, especially in the area …
VAT news [April 2026]
The General Financial Directorate disagrees with a judgment of the General Court of the Court of Justice of the European Union concerning the tax period in which the right to deduct VAT may be exercised. The Co…
VAT news [March 2026]
The upcoming amendment to the Act on the Registration of Sales and on the Amendment of Certain Other Acts will also affect the VAT Act. The amendment to the VAT Act, which should transpose part of the VAT rules…