We bring you an overview of the most important news in the areas of taxation, accounting, and legislation. Employers must update information in the JMHZ system in April. Frequent errors on the Czech Social Security Administration (ČSSZ) e-Portal are being addressed, and changes are being prepared for VAT and the electronic sales register (EET). We also include news for retirees, entrepreneurs, and important deadlines to keep in mind.

  • Be aware of the most common errors in the JMHZ system. According to the ČSSZ, employers most often struggle with setting up access to the e-Portal and uploading XML files. You can find more information about these errors on this page.
  • The new accounting law is being postponed. Due to extensive amendment proposals, we expect it to be approved in the fall.
  • Expect changes to VAT next year. These changes are related to the introduction of the EET and will affect both domestic and cross-border VAT.
  • The new EET is expected to include payments made by card in stores. This was removed from the original EET by the Constitutional Court.
  • The ČSSZ has published a guide for expectant parents. It provides information on what benefits you are entitled to. You can find the guide on this page.
  • Have your social security contributions been registered correctly? You can now check this online through the "Moje konto" service. Many people have discovered that their records of years of work, which are important for their pension, are missing.
  • People with Slovak pensions are also eligible for benefits. From July 1st, people who worked in Slovakia but now live in the Czech Republic and need care can apply for a Czech benefit.
  • The minimum social security contributions will decrease to 5,005 CZK. The Chamber of Deputies approved the return of the minimum taxable base to 35% of the average wage, effective from January. You can have the overpayment refunded or apply it to your tax return.
  • You can register a new type of company, "EU Inc.," in 48 hours. The European Commission proposes a new legal form for establishing a company quickly across the EU.
  • Purchases from China will become more expensive due to customs duties this summer. The EU is abolishing the exemption for low-value shipments, meaning you will now pay customs duties on all packages.
  • Retirees will receive an increase in benefits from 2027. This includes changes to the indexation of pensions and additional payments based on age. After the age of 80, the pension should increase by 500 CZK every 5 years.
  • Rural stores can receive up to 130,000 CZK. The "Obchůdek 2021+" program is launching.
  • The government is introducing price ceilings on gasoline and diesel. The Ministry of Finance will announce the maximum allowable prices for fuel each day.
  • Chaos with employee benefits? The government wants to abolish the limit for tax-free employee benefits, but only for leisure activities. The limit for health benefits would remain.

Scammers have also targeted police officers. Phishing emails disguised as messages from the ČSSZ were sent to employees of the Prague Municipal Police, who reported them.

  • Artificial intelligence can help you with taxes. The Ministry of Finance is testing an application that will pre-fill tax returns based on uploaded documents.
  • A record 1.6 million taxpayers have filed their tax returns. Electronic filings currently account for 62%, and more are expected by May.
  • The Financial Administration is auctioning off 2,000 iPhones and Macs. They were seized from a company that was importing them from the United Arab Emirates.
  • The "Švarcsystém" (a system of undeclared work) was not approved for programmers and hairdressers. The Supreme Administrative Court upheld a fine of 80,000 CZK for a software company in Brno and 110,000 CZK for a hair salon.
  • "Kobra 26" is launching a campaign against illegal employment. Three ministries are establishing a joint team that will focus on agency employment and tax evasion.

Don't forget!

  • By April 27th, file your VAT return, summary report, and control report, and pay the tax for the first quarter of 2026.
  • By April 27th, file your return and pay the gambling tax for the first quarter of 2026.
  • By April 27th, file your return to claim a refund of excise tax for the first quarter of 2026. This applies to heat production, forestry, and other types of gasoline.
  • By April 30th, pay the employer's liability insurance premium for the second quarter of 2026.
  • By April 30th, file a notification regarding the amount of turnover under the cross-border VAT regime for small and medium-sized enterprises (SMEs) for the first quarter of 2026.
  • By April 30th, file a CESOP notification for the first quarter of 2026.
  • By May 4th, file your income tax return and pay the tax for the year 2025. This applies to electronic filing.
  • By May 4th, file your return for the tax on unexpected profits and pay the tax for the year 2025. This applies to electronic filing.

UOL Accounting / gnews.cz – GH