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…
The Potential Programme for the support of research and development equipment will be opened sooner
The Ministry of Industry and Trade has accelerated the announcement and launch of the Potential Programme, which will start accepting applications in October 2024. The programme aims to build research and development facilities, including the construction of buildings. It intends to support entrepreneurial entities with the introduction and expansion of necessary infrastructure for the implementation of research, development and innovation activities, the results of which are subsequently applied in production.
Eligible expenses:
- Tangible assets:
- Machines and equipment necessary for the implementation of research and development activities; and
- Servers, computing technology, printers, communication and network devices, and OEM licences.
- Intangible assets:
- Up to 50% of total eligible investment costs; and
- SW, programmes, licences, patents, purchases of data and databases including upgrades.
- Buildings:
- Up to 40% of the overall eligible investment costs; and
- Construction of a new building – site intended for the project or the acquisition costs of improvements made to buildings in case of a reconstruction or modernisation.
Assumed amount and level of support:
- Level of support: 20 to 70% depending on the size of the business and location of realisation
- Amount of subsidy: CZK 2 million – CZK 100 million
Eligible applicants:
- Small and medium-sized enterprises
- Small-mid caps (large enterprises with no more than 499 employees)
- Mid-caps (large enterprises with no more than 3,000 employees)
- The project is to be realised outside the Capital City of Prague (however, the seat of the business may be located in Prague)
Important dates and deadlines:
- Call to be announced on: 9 October 2024
- Receipt of applications: from 23 October 2024 until 9 October 2025
This call is a running call, which means that applications will be evaluated continuously in the order in which they were filed, until the support allocated to this programme is spent. There is no quality competition, decisive is mainly the date of filing the application. Simultaneously, it is necessary to comply with the minimum requirements set.
