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Full VAT Deduction on Business Cars Restored in Czech Republic from January 2027

  • The Ministry of Finance proposed a new Sales Registration Act in February 2026 to reintroduce electronic sales registration (EET) from 2027.
  • The proposal is currently under internal review and may change.
  • The legislative fate of these changes depends on the passage of the EET 2.0 law.
  • The current VAT deduction limit for business car purchases (420,000 CZK) will end in late 2026.
  • From January 2027, businesses can claim full VAT deductions on vehicles used for business purposes.

Source: accace.cz

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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