PRAGUE - The Czech Chamber of Deputies has approved the reinstatement of electronic sales recording (EET), which will now proceed to the Senate. However, these changes do not only affect sales recording. Starting next year, tax deductions, limits for filing tax returns, employee benefits, and some rules for seniors are expected to be adjusted. Entrepreneurs and employers must also anticipate further changes in social security, VAT, and compliance obligations.
The Czech tax and accounting sector is facing a number of changes in the coming period. One of the most significant is the return of electronic sales recording. The Chamber of Deputies has approved the proposal, and it now awaits consideration in the Senate. If the legislative process is completed, EET should be reintroduced from January for entrepreneurs who accept payments in person, not just for remote sales.
``` ```html``` ```htmlWith the return of EET, some tax deductions are also expected to be restored. The deduction for placing a child in preschool, known as "school fees," and the student deduction of 4,020 crowns per year will be reinstated. This change also applies to the free provision of certain products. Quiet wine is expected to return to the list of exempt gifts, with the maximum value of 500 crowns remaining unchanged.
The limits for being required to file a tax return are also being adjusted. Starting next year, the threshold should increase to 100,000 crowns. However, employees with additional income will need to monitor a separate limit of 40,000 crowns. An interesting change is the planned abolition of the limit for exempt leisure-time employee benefits. The current limit for health benefits, on the other hand, is expected to remain in place.
``` ```html``` ```htmlChanges related to retirees also deserve attention. People over 80 years old should receive an additional 500 crowns per month with their pension starting next year. For each subsequent five years of age, the amount should increase by another 500 crowns. Working and entrepreneurial seniors will also have the opportunity to increase their pension by up to 1.5 percent for each additional year of work. The deduction for social security contributions is expected to remain in place.
However, retirees should not expect to receive a notification about an increase in their pension automatically in their mailbox. Information is typically sent electronically, and requests for postal delivery must be made. New rules also await employers. Starting in January, the conditions for questions related to the previous salary of job applicants are expected to change. Employers will therefore need to pay more attention to what they ask candidates during job interviews.
``` ```html``` ```htmlThe tax administration is also drawing attention to a technical error in the DIS+ system. If entrepreneurs see an outstanding balance for presumptive tax in the system, they should not automatically consider it a real debt if this problem occurs. The General Financial Directorate has also clarified the rules for VAT when providing goods free of charge, such as donating surpluses to charitable organizations.
Another significant change is being prepared in the area of premium collection enforcement. Starting in 2028, tax authorities are expected to take over the collection of premiums from the Czech Social Security Administration. The goal is to unify the procedures for collecting payments. In addition, starting in 2027, the local jurisdiction of entrepreneurs may change. Tax authorities should have the ability to transfer cases between individual offices based on the distribution of workload.
```The Ministry of Industry and Trade also reminds individuals who create content through streaming that their activities may, under certain conditions, fall under business operations requiring a license. Inspections are also continuing in the area of online sales. The Czech Trade Inspection found deficiencies in approximately 90 percent of the 103 e-shops it inspected. Common problems included missing or inadequate information regarding complaints and consumer rights.
< /blockquote >Significant results were also achieved by inspections of labor practices. These revealed more than 17,000 shortcomings in areas such as workplace safety, employment contracts, and other obligations. More than 1,400 cases of illegal work were also identified. The total value of fines imposed amounted to approximately 304 million Czech crowns. Since August, the method of accessing the Citizen Portal has also changed. Registration via a data mailbox is no longer possible, and users must use the Citizen Identity system.
< /blockquote >Entrepreneurs now have access to a new guide from the Czech Social Security Administration, which helps them navigate the unified reporting process and combine different types of submissions. Self-employed individuals can also use the updated Guide to Social Security.
< /blockquote >Upcoming tax deadlines are also important. By August 31st, farmers must pay property tax if their tax exceeds 5,000 Czech crowns. The quarterly advance payment for income tax is due by September 15th. By September 30th, it is possible to request a refund of VAT from other EU member states. By the same date, a declaration must also be filed to claim a refund of excise duty for the second quarter of 2026, specifically for "green diesel."
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