Accounting UOL Newsletter - What's new in tax and accounting?

An overview of the most important changes that await employees, entrepreneurs and parents in the coming months. New developments will affect taxes, payroll, sales records and social benefits. Find out what starts in April and what changes are coming in the years ahead.

• The single monthly reporting starts on 1 April. You can already download the identifiers you will need for the JMHZ in the Employee List system.
• Make up the missing staff in April. For a list of information on how to catch up, go to this page.
• A special data box has been created for JMHZ. Submissions regarding the single monthly report should be sent electronically to the mailbox with the ID: iie254d.
• Student discount and tuition are back. The government wants to bring them back from 2027, the student discount would be CZK 4 020.
• The new EET is supposed to be simpler. Documents will be issued on request. The smallest traders will avoid the EET and pay extra tax.
• Restaurants are facing changes in VAT and tipping. The tax on soft drinks in restaurants is expected to drop to 12 %. Tips are to be newly exempted up to 7 % of sales.
• Cooperators will now deduct the interest on the loan. Until the end of 2025, this possibility existed only for privately owned flats.
• Don't expect your tax overpayments before April. The tax administration will not start paying out overpayments until after 1 April. It doesn't matter if you filed your return earlier.
• 400 thousand CZK for parents. The Ministry of Labour and Social Affairs is proposing to increase the parental allowance from 2027 onwards by CZK 800 000 for multiples.
• The flat-rate tax will fall, the overpayment will not be refunded. The flat-rate tax should fall with effect from the beginning of the year, and self-employed persons will be able to deduct the difference from other advances.
• No more anonymous denunciations to the Labour Inspectorate. The Ministry of Labour proposes that the authorities deal only with complaints with a known whistleblower.

Have you also worked in Slovakia and are you about to retire? ČSSZ is planning a consulting day for future pensioners on 22 April in Liptovský Mikuláš.

• Czechs earned an average of over CZK 50 000 for the first time. By the end of 2025, the average wage will have climbed to CZK 52,283.
• Petrol stations under the magnifying glass of the Ministry of Finance. Due to the rise in fuel prices, petrol station operators will now send reports on prices and margins.
• The amendment will bring employment on a level playing field. According to the forthcoming amendment to the Labour Code, it must be clear before signing a contract how much an employee will receive in wages and bonuses. Employers will collect data on the remuneration of men and women.
• Uber sends data to the Tax Administration. The company has committed to monthly reporting.
• The tax office cracked down on iPhone fraud. Operation Olda uncovered a company that was passing off new iPhones as used ones in order to abuse the special VAT regime.
• How do you tax influencers? The tax administration has written a guide for them on what to look out for in their returns. You can find it at this page.
• Are you nearing retirement? ČSSZ has published a guide for future seniors. You can find out how to apply for a pension or when it will pay out. You can find the guide here.
• Scammers are again posing as the CSSA, warning of fraudulent „Tax Refund“ emails that try to lure sensitive data.

Don't forget!

• File your 2025 employment tax return electronically by March 20.
• File a return by 31 March to claim your 2025 excise tax refund. Applies to crop and livestock production.
• File your income tax return and pay your 2025 tax by April 1. Applies to paper filing.
• File your return and pay your 2025 windfall profits tax by April 1.
• Submit your VAT return, summary and control statements and pay the tax for the first quarter of 2026 by 27 April.
• File your return and pay your gambling tax for Q1 2026 by 27 April.
• File a return by April 27 to claim your excise tax refund for the first quarter of 2026. Applies to heat production, forest management, and other gasoline.
• Pay your employer's statutory liability insurance premium for the 2nd quarter of 2026 by April 30.
• Submit a notification of your cross-border VAT turnover for small businesses (SMEs) for the first quarter of 2026 by 30 April.
• Submit the CESOP report for the first quarter of 2026 by April 30.

UOL Accounting/gnews.cz - GH