Documents and Laws in Parliament

Scope: Sections 29–38l; pages 1–4.

The amendment modifies the tax provisions of the government’s bill by eliminating the tax credit for a spouse and replacing it with a higher tax credit for a child under 3 years of age. Under the new proposal, the benefit is to increase by 1,000 CZK per month, and by 4,000 CZK per month if at least one of the caregivers holds a ZTP/P card. The proposal aims to shift support from formal marital status directly to the care of a young child, and to provide greater assistance to single parents, unmarried parents, and low-income households. At the same time, it makes related adjustments to eligibility criteria and proof of entitlement; the changes are set to take effect on January 1, 2027.

Scope: Section 31; pages 1–2.

The amendment repeals points 13 through 16 of Section 31 in Part Three, thereby eliminating the change that was intended to reduce the VAT rate on the serving of non-alcoholic beverages as part of food service activities from 21% to 12%. The proposal does not concern the sales records themselves or other changes to VAT. Its main objective is to maintain higher public budget revenues and prevent an annual shortfall of approximately 0.7 billion CZK. It is therefore an adjustment to the government’s proposal aimed at achieving budgetary savings.

Scope: Sections 29–35be; pages 1–2.

The amendment modifies the tax provisions of the government’s bill and repeals the newly proposed sales recording tax credit of up to 5,000 CZK, as well as the related transitional provision. Conversely, it retains the reinstatement of the student tax credit and the tax credit for child placement. The sales recording system itself is not changed by this proposal. The aim is to strengthen the fiscal benefits of sales recording and not to return part of the expected tax revenue in the form of what the sponsors consider to be unjustified compensation.

Scope: Sections 29–30; pages 1–2.

The amendment to the Act on Sales Records does not abolish the sales record-keeping requirement itself, but removes from the accompanying amendment to the Income Tax Act the reintroduction of the child placement tax credit and the related reporting obligations for daycare centers. The proposal therefore deletes the relevant provisions and adjusts the related renumbering of sections and references. The goal is to reduce the administrative burden and save public budgets approximately 1.6 billion CZK per year. The explanatory memorandum also states that this tax credit benefits households with higher tax liabilities more and has a weak social impact.

Scope: Sections 29–35be; pages 1–2.

The amendment modifies only the tax provisions linked to the main bill and removes the reintroduction of the student tax credit; it therefore represents a change from the government’s proposal, not an amendment to the sales records system itself. At the same time, it removes and renumbers the related provisions of the Income Tax Act, retaining only technical references, including adjustments to the documentation for the child placement tax credit. The sponsors justify this by citing savings for public budgets and the fact that, in their view, the deduction primarily benefits students with higher incomes. The expected benefit is a reduction in the budgetary impact of approximately 340 mil. Kč per year.

Scope: Sections 29–30; pages 1–3.

The amendment modifies the Income Tax Act: it increases the corporate income tax rate from 21% to 22.5% and introduces new immediate depreciation for selected tangible assets acquired between 2027 and 2035. Companies will be able to depreciate machinery and equipment in depreciation groups 1 through 3 on a straight-line basis up to 100% of the initial cost in as little as 12 months; conventional internal-combustion road vehicles are excluded from this scheme. The proposal aims to support new investments and economic growth, with the higher tax rate intended to largely finance the budgetary impact of this support. At the same time, a transitional rule is being added stipulating that the existing legal provisions will apply to tax periods that have already begun.

Scope: pages 1–2.

The amendment strengthens the protection of data from sales records in the tax analytical records. It stipulates that identifiable data may be used and disclosed only to the extent necessary for tax administration or the audit of sales records, while the Ministry of Finance is to receive such data exclusively in anonymized or aggregated form. At the same time, it introduces mandatory logging of access to this data and an annual public summary report by the General Financial Directorate. The goal is to limit the risk of misuse of entrepreneurs’ sensitive business data and to enhance the transparency of audits.

Scope: Sections 24–25; pages 1–2.

An amendment to the Act on Sales Records introduces a new administrative offense for the unauthorized disclosure, provision, publication, or use of data from sales records pertaining to a specific business, business establishment, cash register, or individual sale. It proposes a fine of up to 5 million CZK, and up to 10 million CZK for public officials, employees of the tax administrator, the Ministry of Finance, or information system providers, provided that the act does not constitute a criminal offense. At the same time, it amends Section 25 so that this new administrative offense cannot be addressed by an on-the-spot order issued by a customs office, but only through regular administrative proceedings. The aim is to strengthen the protection of commercially sensitive data and deter its misuse.

Scope: § 22–§ 22a; pages 1–2.

The amendment adds a new § 22a to the Act on Sales Records, which significantly strengthens the protection of data from sales records. It stipulates that identifiable data on taxpayers and individual sales may be used only for tax purposes, may not be used for competitive comparisons or non-public economic analyses, and may not be disclosed to the ministry’s political leadership except in anonymized or aggregated form. At the same time, it introduces mandatory records of every access to this data for a period of 10 years and gives taxpayers the right to find out who accessed their data and for what purpose, provided that this does not jeopardize tax administration or criminal proceedings. The proposal aims to strengthen the protection of commercially sensitive data, boost business confidence, and promote fair competition.

Scope: Part Two; pages 1–3.

The amendment repeals selected provisions of the main proposal in Part Two that introduce a surcharge on the flat-rate tax under the EET OFF regime; the subsequent provisions are simply renumbered. The purpose is to ensure that small business owners in the flat-rate regime with revenues of up to 1 million CZK do not have to pay an additional 1,400 CZK per month to be exempt from the obligation to record sales. The proposal justifies the change by stating that this payment would disproportionately affect the smallest self-employed individuals and increase their mandatory monthly costs.

Scope: Section 13; pages 1–78.

The amendment repeatedly expands the exemptions from sales recording in Section 13(5) so that the listed activities, as defined by NACE codes, are no longer subject to the obligation to maintain electronic sales records. This applies to a very broad range of sectors, such as horse and camel breeding, the gathering of wild fruits, certain crafts and manufacturing, healthcare, social services, cultural institutions, sports clubs, and various professional, religious, political, and civic organizations. The proposers justify the change by arguing that the impact of sales recording on these sectors is illogical and disproportionate. The practical effect would be to narrow the range of entities that would be required to record sales starting in 2027.

Scope: Part Two–Part Three; § 5–§ 38t; pages 1–34.

The document contains a number of proposed amendments regarding the reinstatement of sales records and related tax changes. Most frequently, it proposes expanding exemptions from sales records, changing thresholds, and postponing or easing certain obligations—for example, for small business owners, secondary activities, cashless payments, or selected industries. At the same time, it significantly amends income tax provisions: it addresses employee health benefits, tips, child tax credits and bonuses, student tax credits, depreciation, and other exemptions; some provisions explicitly repeal the originally proposed changes and replace them with alternative solutions. Other proposals strengthen the protection of data from sales records and introduce severe penalties for their unauthorized use.

Scope: § 16–§ 112; pages 1–8.

This concerns a written interpellation and the minister’s response regarding support for the so-called “deferral amendment” in education, specifically regarding the limitation of deferrals of school enrollment and the smooth transition of children from preschool to elementary school. The minister states that methodological support, training, and informational materials for parents and schools are already in place, and that in 2026 and during the 2026–2027 school year, the amendment’s impact will be evaluated through questionnaires, the Czech School Inspectorate, and external research. Preparatory classes remain a significant open question: a member of parliament proposes reconsidering their elimination, while the ministry refers to a future assessment of their role. The document itself does not amend the law but addresses the practical implementation and impacts of the amendment that has already been adopted.

Scope: Sections 28–36; pages 1–3.

The amendment adds a new transitional provision to the Act on Sales Records, according to which the rules for obtaining a certificate, reporting recording units, and the recording identification number will apply no earlier than November 1, 2026. The aim is to firmly establish the effective date of these technical provisions, even though part of the Act is to take effect on the day following its promulgation and the exact date of promulgation cannot be determined in advance. At the same time, due to the insertion of a new section, the existing sections 29 through 35 are renumbered as sections 30 through 36. The proposal is intended to ensure that the Financial Administration has sufficient time to make the necessary tax information box functions available before these obligations take effect.

Scope: Section 29; pages 1–3.

This amendment regulates the tax treatment of tips in food service operations in connection with the main bill. It amends the text so that the tax exemption for employee tips applies not only when tips are allocated by the employer, but also when an employee receives tips directly from a customer or through the employer. At the same time, it adds a new rule stipulating that, for income tax purposes, the employer is always considered the payer of such income so that the employer can fulfill the related tax obligations. The goal is to bring the law in line with common practice in the restaurant industry and to eliminate ambiguities in the accounting of tips.

Scope: Section 29; page 1.

The amendment expands the amendment to the Income Tax Act so that certain health-related benefits paid by the employer are not subject to tax for the employee at all. A new subparagraph (f) is added to Section 6(7), and Annex No. 4 is introduced, containing an exhaustive list of these benefits, in particular above-standard preventive checkups, screenings, cardiovascular risk assessments, selected vaccinations, and related laboratory or imaging diagnostics. The proposal thereby shifts these benefits from a regime of potential exemptions and benefit limits to a more favorable regime of complete exclusion from the tax base. On the employer’s side, tax deductibility is to be conditional on the employee’s entitlement arising from a collective bargaining agreement, an internal regulation, or a contract.

Scope: pages 1–4.

The amendment repeals points 2, 3, and 4 of the main amendment—that is, the section introducing mandatory neutering of abandoned and stray cats by municipalities. The sponsors argue that the provision is unclear, particularly in distinguishing between abandoned, stray, and ownerless cats, and could lead to disputes, such as when interfering with the ownership of pets. They also emphasize that the EU has already approved rules aimed at mandatory microchipping and registration of cats, so they believe national legislation should wait for those rules to be implemented. The proposal further criticizes the lack of preparedness in terms of capacity and the shifting of unquantified costs to municipalities without compensation.

Scope: pages 1–3.

The amendment repeals points 3 through 7 of the main proposal, thereby removing the newly introduced criminal offense in Section 302 for the unjustified killing of a dog or cat out of reprehensible motives. It justifies this by arguing that it constitutes a disproportionate expansion of criminal law without sufficient expert analysis, data, or impact assessment. The proposal also points out the ambiguity of the term “reprehensible motive” and the inconsistent preferential treatment of only dogs and cats over other animals. The goal is to keep these acts outside the scope of the new criminal legislation for the time being and not to adopt this change without a broader expert discussion.

Scope: pages 1–4.

This document is not a substantive amendment, but a resolution of the Committee on Media Affairs regarding the deliberation of the government’s amendment on libraries, non-periodical publications, and the press. It merely sets forth the schedule for further deliberation of Chamber of Deputies Document No. 192: the deadline for submitting amendments is August 20, 2026; the Ministry of Culture must submit tabular data by August 27, 2026; and the committee will discuss the bill on September 3, 2026. It does not contain any changes to the legislation itself or any struck-through amendments; it only outlines the organizational procedure of the Chamber of Deputies.

Scope: Sections 110–112; pages 1–10.

This concerns a written interpellation regarding the reform of the construction administration in Chamber of Deputies Document No. 67 and the response from the Minister of Finance. The representative criticizes the fact that this fundamental change to public administration is being discussed without a current regulatory impact assessment (RIA) and without a transparently published analysis of the financial impacts, while pointing out the potentially high operational, personnel, archiving, and digitization costs for both the state and municipalities. The minister, on the other hand, emphasizes primarily the expected acceleration and streamlining of the building permit process and the broader economic benefits. However, she does not specify the total costs and notes that they will be finalized only once the final version of the approved legislation is in place and subsequently reflected in the state budget.