- The draft amendment to the Sales Registration Act has advanced to the final legislative stage and was sent to the President of the Czech Republic for signature on 11 September 2026.
- No further changes were made to the VAT Act proposal at this stage.
- From 1 January 2027, the proposal still plans changes to bad-debt tax base correction limits, the deadline for correcting the debtor’s input VAT deduction, and extending the reduced VAT rate to all non-alcoholic beverages served as part of catering services.
- The General Financial Directorate issued new guidance on VAT for gratuitous supplies of goods, effective 1 July 2026, replacing 2023 guidance.
- The new guidance mainly clarifies existing administrative practice and does not introduce substantive changes or a new VAT interpretation.
Source: dreport.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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