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As we explained in our article on the return of EET 2.0, electronic sales reporting will return to the Czech Republic on 1 January 2027. The legislation also introduces an income tax exemption for tips received by restaurant, café and bar employees, subject to a limit. Act No. 180/2026 Coll., Sections 30 and 36. To apply...

From 1 January 2027, electronic sales reporting — EET 2.0 (elektronická evidence tržeb) — will return to the Czech Republic. President Petr Pavel signed the legislation on 17 September 2026. Act No. 180/2026 Coll. was published on 7 October 2026. Who Must Report Sales The obligation applies to self-employed individuals (OSVČ) and legal entities, including...

From 2027, the Czech Republic is restoring the student tax credit (sleva na studenta), allowing eligible students to reduce their personal income tax by up to CZK 4,020 per year. President Petr Pavel signed the legislation on 17 September 2026. The changes form part of the legislative package introducing the new electronic sales registration system,...

Voluntary VAT registration in the Czech Republic can significantly reduce a company’s costs. In some cases, a business may not only reduce the VAT it has to pay, but actually receive a refund of input VAT into its bank account. One of the most favourable situations is when a business purchases goods or services subject...

Last updated: August 20, 2026 Value-added tax (DPH – Daň z přidané hodnoty in Czech) is one of the most important taxes in the taxing system. It is deducted from every item or a service merchandized in the country. This type of tax can be compared with a bearing wall during the construction of the...