Changes to VAT effective from 1 January 2025 and 1 July 2025

There have been a number of relatively significant changes to VAT since January 2025. Some of these changes are conceptual in nature and may therefore be relevant to all types of business. These changes were brought about by the Act published on 23 December 2024 in the Collection of Laws under No. 461/2024 Coll., which, among other things, amended the VAT Act. The effectiveness of several selected changes has been postponed until 1 July 2025. The changes concern, for example, new rules for VAT payer registration, changes to the tax period, clarification of the definition of the tax base, clarification of the range of exempt financial activities, the delivery agent (regarding mail in data boxes) and a number of other areas. More information can be found on the website of the tax administration (in Czech only).