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 will support the research and development infrastructure of enterprises
Soon, it will be possible to support projects for building corporate R&D facilities within the Potential programme of the Operational Programme Technology and Applications for Competitiveness. The Potential programme is designed to help businesses establish and expand the necessary infrastructure for the implementation of research, development, and innovation activities, the results of which are subsequently used in production.
What can be supported:
- Technology and equipment for research and development activities (e.g. machinery, technology, hardware);
- Modernisation or construction of a centre or laboratory for research and development activities – construction work may account for a maximum of 40% of the total eligible project costs; and
- Intangible assets (software, licenses, intellectual property rights) may account for no more than half of the project budget.
Who may apply for the subsidy:
- Small and medium-sized enterprises; and
- Small mid-caps (large enterprises with no more than 499 employees);
- Mid-caps (large enterprises with no more than 3,000 employees).
Place of implementation:
The project must be implemented outside the territory of the capital city of Prague (however, the company’s headquarters may be in Prague).
Expected intensity of support:
Enterprises can receive between 20% and 70% of the total eligible project costs, depending on the size of the enterprise and the region in which it operates.
Expected amount of support:
CZK 2-100 million per project.
Terms and deadlines:
- Call announcement date: 19 May 2023; and
- Deadline for submission of project designs: 2 June 2023 to 25 September 2023.
