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The fiscalization system used in the Czech Republic represents a particular type of online fiscalization. This form has similarities but also many significant differences with other countries which have implemented online fiscalization. The mandatory requirements for the online fiscalization which are part of the mechanism are in some parts similar to the procedures incorporated in other European online fiscalization types countries.
Czech Republic
Fiscalization in the Czech Republic entered into force on December 1st, 2016, with a step-by-step level of mandatory implementations for different subjects during 2016-2020. The pandemic situation stopped implementation for several of the last groups. On the basis of modern communication and good results already practiced in Croatia and Slovenia, Czech Republic also chose the type of fiscalization which includes that fiscal relevant transactions have to be sent to the fiscal authority through the Internet for authorization.
Type of fiscalization: Software
Latest news for Czech Republic
See moreNew document was uploaded: Modern payment media - Czech Republic

In this document, procedures related to payment media will be explained, including which kinds of payment, media are applicable in the Czech Republic and what is the case regarding fiscalization of them (especially modern payment media), and whether they need to be sent to the authorities for the authorization purposes or not. Everything is explained and defined in the Czech Act on Registration Sales. Read more

New document was uploaded: Modern paymen...

In this document, procedures related to payment media will be explained, including which kinds of pa... Read more
The supply of live virtual events will be taxable in the country where the consumer purchasing the online attendance resides
On April 6, 2022, the Council of the European Union amended the EU VAT Directive in relation to the place of supply for live virtual events. In accordance with the amendment, starting from January 1, 2025, 2025, the supply of a live virtual event is taxable in the country where the consumer purchasing the online attendance resides, which means that virtual event providers will need to charge VAT... Read more

The supply of live virtual events will b...
On April 6, 2022, the Council of the European Union amended the EU VAT Directive in relation to the... Read more
Purchase of alcoholic beverages from the EU through e-shops

As stated by the Customs Administration of the Czech Republic, the obligation to declare and pay excise duty may meet anyone who buys alcoholic beverages from another Member State of the European Union via an online store. Alcoholic beverages purchased in this way are not exempt from excise duty. Read more

Purchase of alcoholic beverages from the...

As stated by the Customs Administration of the Czech Republic, the obligation to declare and pay exc... Read more
Is the Czech Republic stepping towards a European currency?

The Czech government indicated the possibility of keeping accounting and tax records in euros from January 1, 2024, which should allow companies to pay taxes in euros. This might represent one of the first steps toward the Czech Republic introducing the euro as the official currency. As explained by the Radek Špicar, Vice President at the Confederation of Industry and Transport in the Czech... Read more

Is the Czech Republic stepping towards a...

The Czech government indicated the possibility of keeping accounting and tax records in euros from J... Read more
Public consultation regarding the proposals of the new amendments to the EU VAT Directive was held up to April 2022. After this consultation, the European Commission (EC) is set to publish a draft of the amendments to the EU VAT Directive this autumn. This will result in the extension of the current One Stop Shop (OSS) to all remaining cross-border B2C transactions and some B2B transactions. The a... Read more

New EU VAT Directive amendments in autum...
Public consultation regarding the proposals of the new amendments to the EU VAT Directive was held u... Read more
In July 2021 new VAT system for online shopping came into force, whose main aim was to simplify cross-border e-commerce and introduce greater transparency for EU shoppers when it comes to pricing and consumer choice. In addition to this, these new rules were put in place to combat VAT frauds and to ensure a more level playing field for all businesses. After 6 months after the implementation of the... Read more

First results of the new VAT rules in th...
In July 2021 new VAT system for online shopping came into force, whose main aim was to simplify cros... Read more
Latest document for Czech Republic
See moreModern payment media - Czech Republic

In this document, procedures related to payment media will be explained, including which kinds of payment, media are applicable in the Czech Republic and what is the case regarding fiscalization of them (especially modern payment media), and whether they need to be sent to the authorities for the authorization purposes or not. Everything is explained and defined in the Czech Act on Registration Sales. Read more
Modern payment media - Czech Republic

In this document, procedures related to payment media will be explained, including which kinds of pa... Read more
Real-time receipt reporting obligation for retailers in Czech Republic

The purpose of this document is to provide the most essential information regarding the real-time receipt reporting obligation for retailers in Czech Republic. Read more
Real-time receipt reporting obligation f...

The purpose of this document is to provide the most essential information regarding the real-time re... Read more
We present you a document that explains VAT and OSS (One-Stop System) in the EU, which Directives and Regulations do regulate EU VAT Legislation. Read more
VAT & One Stop Shop System in EU
We present you a document that explains VAT and OSS (One-Stop System) in the EU, which Directives an... Read more
Registration process of the business premises in relation to fiscalization

The purpose of this document is to provide the most important information regarding the registration process of the business premises in relation to fiscalization in the Czech Republic. Issues related to this topic are defined by Czech Act on Registration of Sales. Read more
Registration process of the business pre...

The purpose of this document is to provide the most important information regarding the registration... Read more
E-receipts CZ

The purpose of this document is to provide the most important information regarding the issuance of the e-receipt in the Czech Republic, that is what conditions must be met in order for a receipt to be considered a receipt in electronic form. Read more
E-receipts CZ

The purpose of this document is to provide the most important information regarding the issuance of... Read more
European Union's Gift Cards - Vouchers Treatment
The purpose of this document is to, in the first place, provide a general overview of directives related to taxation of vouchers, and to explain, in short terms, the main differences between single-purpose vouchers and multi-purpose vouchers, both defined by the Council Directive (EU) 2016/1065 of 27 June 2016. Read more
European Union's Gift Cards - Vouchers T...
The purpose of this document is to, in the first place, provide a general overview of directives rel... Read more