We have already discussed the most significant changes in an article published in May last year. Although no significant changes have occurred since then, let’s recall the key points of the amendment.

The main goal of the amendment was to eliminate legal uncertainties and reduce administrative processes, which should simplify business operations for entrepreneurs and allow tax administrators to manage taxes more effectively. Below is a summary of the main points of the amendment.

• Changes have been made in the assessment and classification of small and independent breweries within the excise duty. Now, the production of small breweries that are legally or economically linked can be “aggregated.”
• A significant change is the removal of special deadlines under section 18, paragraph 3 of the Excise Duty Act for filing additional tax returns to reduce tax or increase the claimed tax refund. The deadlines are now unified in accordance with the Tax Code under sections 141 and 148, to three years.
• The provision for a tax refund on mineral oils under section 56 of the Excise Duty Act now allows for claiming the refund only until the end of the third calendar month following the period in which the entitlement arose. This applies to oils used for heat production and other petrol used for purposes other than sale, engine propulsion, heat production, or the production of mineral oil mixtures. This deadline has been shortened from the original six months. Additionally, the tax period changes from monthly to calendar quarterly.
• Farmers can apply for a partial refund of excise duty on green diesel twice a year starting January 2025.
• Providing tax security will no longer be possible in the form of a general financial guarantee. Instead, only bank guarantees will be allowed. Taxpayers will have a twelve-month transition period to change the form of security (the excise duty can therefore be secured by cash, bank guarantee, or third-party surety).
• For electricity tax payers with a tax base of less than 350 MWh per year, the administrative burden has been reduced by extending the tax period from a calendar month to a calendar half-year, according to section 25, paragraph 1, letter b) of Act No. 261/2007 Coll., on the Stabilization of Public Budgets.

As part of the consolidation package adopted in 2023, excise duty on tobacco products, heated tobacco products, and so-called related tobacco products is being gradually increased in line with principles and recommendations for public health protection and addiction prevention.

From January 1, 2025, the excise duty on cigarettes, smoking tobacco, cigars, and cigarillos increased by 5%. In the following years from 2026 to 2027, the tax will increase annually by another 5%. This continuous increase is designed to gradually influence consumer habits and reduce the consumption of these tobacco products.

For heated tobacco, the tax increase will be even more significant. From January 1, 2025, the rate will increase by 15% each year. For alternative nicotine products (such as electronic cigarettes and nicotine pouches), the introduction of excise duty will be more gradual. The increased tax is expected to reduce the attractiveness of these products.

An increase in excise duty also applies to spirits. In 2025, the excise duty on spirits increased by 10%, as it did in 2024. However, in 2026, the increase will be more moderate at only 5%.