The changes in July bring lower social security contributions and flat-rate taxes for entrepreneurs, new obligations when reporting employees, and other adjustments in the areas of taxation, accounting, and social security. Companies and self-employed individuals can also apply for education grants, prepare for EET 2.0, and keep track of important tax deadlines.
 

  • Self-employed individuals, reduce your contributions. The minimum social security contribution decreased to 5005 CZK in July; you can request a refund from the Social Security Administration (ČSSZ).

  • The lower flat-rate tax also applies. As of July, it is 9162 CZK in the first band. Don't want to deal with overpayments at the end of the year? Pay only 4230 CZK for one month.

  • You have less time to register an employee. As of July, you must report all employees no later than on their first day of work.

  • More women will be eligible for maternity leave. Starting in July, women who are expecting another child within 4 years of their last birth and have met the 540-day insurance requirement over the past 4 years will also be eligible.

  • The annual reconciliation for 2025 may not need to be filed with the JMHZ. The tax administration has reduced obligations for entrepreneurs.

  • 48,000 CZK in education grants for companies and self-employed individuals. Starting July 7th, you can apply for a grant for education and wage replacement.

  • Kratom faces consumption tax and a ban. It will no longer be allowed to be sold online. The Ministry of Finance estimates that a 50-gram package will increase in price by 150 CZK.

  • To be eligible for an orphan's pension, you now only need proof of acceptance into school. Previously, it was necessary to wait for a certificate of study.

  • Parental leave will increase to 400,000 CZK, but not for everyone. This higher amount applies to children born from January 2027; the opposition proposes regular valorization instead.

  • The SPD wants to reintroduce silent wine as a tax-deductible gift. They propose extending this to beer and spirits as well.

  • Make sure someone is authorized to file your JMHZ on your behalf. Check the authorization settings on the ČSSZ ePortal.

  • Slovakia is introducing mandatory electronic invoicing for B2B transactions. They are using the European Peppol network.

  • Highway tolls may retain this year's price. The government approved a proposal that will stop automatic price increases. A daily toll will be valid for 24 hours, not until midnight.

  • The minimum wage will increase. The Ministry of Labor has issued forecasts indicating that it should be 24,900 CZK next year.

  • Cash register system developers can test EET 2.0. The tax administration has made the Playground testing environment available.

  • Tax echo VI will focus on identified individuals. The tax administration will contact 725 entrepreneurs who did not declare VAT on cross-border transactions in 2024.

  • The sale of mushrooms and jams is subject to taxation, the tax administration warns. It is exempt if it is an occasional sale up to 50,000 CZK per year. Be careful about systematic business activity.

  • Beware of scammers. New fake emails are being sent out posing as the Social Security Administration (ČSSZ) and promising 240,000 CZK.

  • Data boxes have a new address. You can find them at datovka.gov.cz.

  • The Ministry of Industry will warn new companies about a common mistake. An automated letter warns that you must register your business activity with the trade licensing office.

  • The Financial Administration processed a record number of tax returns. As of July 1st, it received over 2.9 million tax returns, 77% of which were submitted electronically.

  • "Tax Cobra" strikes in taxi services. It uncovered VAT fraud amounting to 70 million Czech crowns. A total of 10 individuals are being investigated, including two Czech citizens.

Important!

By July 27th, file your return and pay the gaming tax for the second quarter of 2026.

By July 27th, file your return to claim a refund of excise duty for the second quarter of 2026.

By July 27th, file your return, summary report, and control statement, and pay VAT for the second quarter of 2026.

By July 27th, file your return for electricity tax for the first half of 2026. This applies to you if you were a taxpayer throughout the previous year and your taxable base did not exceed 350 MWh.

By July 31st, submit the Notification on the amount of turnover for the calendar quarter in cross-border VAT regime for small businesses (SMEs) for the second quarter of 2026.

By July 31st, submit the CESOP Notification for the second quarter of 2026.

By August 31st, pay the property tax. This deadline applies to farmers with a tax liability exceeding 5000 Czech crowns.

UOL Accounting/gnews.cz – GH