Entrepreneurs and employees face a series of significant changes in taxes, pensions, labor law, and administration. The Chamber of Deputies approved the return of EET (Electronic Fiscalization), which is now headed to the Senate. Some tax deductions are also being reinstated, and limits for filing returns are changing. These changes will also affect seniors, employee benefits, self-employed individuals, e-commerce businesses, and communication with government agencies. This overview also highlights important tax deadlines at the end of August and in September.
The Chamber of Deputies approved EET, now headed to the Senate. It is expected to be implemented from January for all entrepreneurs who accept payments in person, not just remotely.
Along with EET, tax deductions are being reinstated. Specifically, childcare expenses (up to the minimum wage) and a student deduction (4,020 CZK per year).
Low-alcohol wine will return to the list of exempt gifts. The condition of a price limit of 500 CZK remains.
The limit for mandatory tax returns is being increased. Starting next year, you only need to file a return if you earn 100,000 CZK. Employees with additional income should keep an eye on the 40,000 CZK limit.
Free-time benefits will have no limits. The cap for exemption is being abolished, but health benefits remain subject to limitations.
Seniors over 80 years old will receive additional income. Starting next year, they should receive an extra 500 CZK per month from the age of 80. This amount increases by another 500 CZK for each subsequent 5 years.
Working and entrepreneurial seniors will receive higher pensions. For each year of work, they will increase their pension by up to 1.5%, and the social security discount remains in place.
Do not expect a notification about increased pensions to arrive in your mailbox. They are only sent electronically; you must request them by mail.
Do not ask job applicants how much they earned in their previous jobs. The rules for questions about salary during interviews are changing from January.
Do you see an outstanding balance for a flat tax in DIS+? This is likely a technical error; do not address the outstanding balance.
The Financial Administration has clarified the VAT rules for the gratuitous supply of goods. This applies to donating surpluses to charity; conditions can be found on this page.
Debt collection for insurance premiums will be unified. Starting in 2028, financial authorities will take over debt collection from the Czech Social Security Administration (ČSSZ).
The tax office may move you to a different office. Starting in 2027, tax offices may change the local jurisdiction of entrepreneurs to distribute work more evenly.
Are you streaming? The Ministry of Industry and Trade warns that it might be considered a business activity. Details can be found on this page.
The Czech Office for Consumer Protection (ČOI) has focused its attention on e-commerce businesses. During inspections of 103 e-shops, they identified errors in 90% of them. Information about returns is often missing.
The Labor Inspectorate issued fines totaling 304 million CZK. They identified over 17,000 deficiencies in occupational safety and health (OSH) and contracts, as well as over 1,400 illegally employed individuals.
You can no longer access the Citizen Portal through a data connection. Starting in August, you must use the Citizen Identity system.
Pay property tax by August 31st. This deadline applies to farmers with taxes over 5,000 CZK.
Pay quarterly advance payments for income tax by September 15th.
Request a refund of VAT from the EU by September 30th.
Submit a declaration to claim a refund of excise duty for the 2nd quarter of 2026 by September 30th. This applies to so-called "green diesel."