Documents and Laws in Parliament

Scope: Part One; Section 13; pages 1–4.

The amendment modifies the main draft of the Act on Sales Records so that non-cash payments are excluded from the records. It offers two options: either the complete exclusion of all non-cash transfers, or only payments made by transfer to the taxpayer’s account held with a payment service provider in the Czech Republic. The justification is based on a ruling by the Constitutional Court, according to which non-cash payments are generally traceable and the state should not collect additional data across the board without a compelling reason. The practical impact would be a narrowing of the scope of the new sales records system and a reduced administrative burden on businesses.

Scope: Section 11; pages 1–3.

The amendment modifies the exemption from sales reporting so that the obligation no longer applies to the smallest businesses based on income; it offers four options with a limit of 1 or 2 million CZK and varying impacts on individuals and legal entities. At the same time, it repeals the provisions in the second part of the main proposal that introduce a tax surcharge associated with the exemption from sales recording, so that the exemption applies without a tax increase. The main objective is to reduce the administrative burden on small business owners and to align the limit with the thresholds used for VAT, flat-rate taxes, and flat-rate expense allowances. The proposal also explicitly targets small business owners who conduct business activities in addition to their regular employment.

Scope: Section 16; pages 1–2.

The amendment modifies the Act on Sales Recording such that, for sales received outside of business premises, it will not be necessary to immediately record each individual payment. It will now be possible to record them in aggregate no later than the end of the same calendar day. The goal is to reduce the administrative burden, particularly for tradespeople and mobile vendors, without changing the scope of recorded sales or expected public budget revenues.

Scope: Part Two; Sections 29–30; pages 1–7.

The amendment modifies the Income Tax Act so that the child care tax credit can now be converted into a payable tax bonus if it is not fully utilized, particularly for low-income parents, single parents, and part-time workers. It sets forth the conditions for the bonus, specifically a minimum income of six times the minimum wage, the order of application relative to the child tax credit, and the rules for annual tax settlements or tax returns. At the same time, it introduces transitional rules so that both the deduction and the bonus can be claimed as early as 2026, even though the main law is generally scheduled to take effect in 2027. The bill thus expands support for preschool care and increases the availability of tax relief for families with children.

Scope: Part Two; Sections 29–30; pages 1–7.

The amendment modifies the Income Tax Act so that the unused portion of the child care tax credit can now be paid out as a tax bonus, even to parents with low or zero tax liability. It establishes the order of priority for claiming the child tax credit, the minimum earned income requirement, and the rules for substantiating eligibility, including for nonresidents. At the same time, it introduces a transitional provision under which the new regulation will apply as early as the 2026 tax year, allowing the support to be claimed sooner. The proposal thus extends the impact of the originally non-refundable credit to a broader group of working parents, particularly single parents and those working part-time.

Scope: pages 1–2.

This is a resolution by the Security Committee regarding the government’s amendment aimed at strengthening the security of the Czech Republic in connection with the war in Ukraine. The Committee recommends that the Chamber of Deputies approve the government’s proposal. At the same time, it authorizes the rapporteur to present the opinion at a session of the Chamber of Deputies and to make technical legislative amendments. The document itself does not contain substantive changes to the law, but rather procedural support for the main proposal.

Scope: pages 1–4.

This is a resolution by the Guarantee Committee regarding the amendment to increase the parental allowance, which primarily determines the order of voting on proposed amendments during the third reading. The committee did not recommend most of the proposed amendments; it reserved judgment only on amendment A1 and recommended only amendments B1 and B2. The document itself does not change the allowance amounts or eligibility requirements, but it determines which amendments have the best chance of passing during the final approval process. At the same time, it authorizes the rapporteur and the committee chair to take further steps in the legislative process.

Scope: Part Five–Part Nine; § 1a–§ 72; pages 1–8.

The amendment to the Digital Economy Act clarifies the protection of freedom of expression and the right to information, the rules for trusted notifiers and verified researchers, and mandates greater transparency in content moderation and in the disclosure of information on systems and crisis mechanisms under the DSA. At the same time, it expands the powers of the State Agricultural and Food Inspection Authority regarding illegal content on online platforms, particularly concerning food and psychoactive substances, including the authority to order the removal of content, restrict access, or require the provision of user data. The bill also introduces the Entrepreneur Portal as a new public administration information system and expands the government’s authority to coordinate oversight activities. Regarding penalties, the upper limits are being changed such that a fine of 10 million CZK is set for certain offenses, and a new cap of 10 million CZK is introduced for one type of turnover-based penalty, replacing the previous purely percentage-based rate.

Scope: Part One–Part Seven; § 1–§ 363; pages 1–19.

The bill amends the rules for retirement savings to better integrate supplemental pension savings and long-term investment products, particularly for tax purposes and for the transfer of funds between them. It introduces higher state subsidies for people under 30 during the first year of saving, lowers the fee limit for some pension funds, and strengthens the disclosure obligations of pension companies. Under the new provisions, an employee who meets the conditions will have the right to request a contribution of at least 500 CZK per month from their employer for retirement savings; the law also addresses the overlap with other mandatory contributions. The bill is proposed to take effect on January 1, 2027.

Scope: Sections 48–49; pages 1–7.

The amendment to the Digital Economy Act lowers the upper limits of certain fines compared to the government’s proposal and maintains the current limit of 10 million CZK. For unsolicited commercial communications, the proposed significantly higher penalty is reduced back to 10 million CZK, and for violations of the rules under the P2B Regulation, a new provision is added stating that a fine of 6% of global turnover may not exceed 10 million CZK. The explanatory memorandum states that neither EU law nor the practice of supervisory authorities requires higher penalties. The bill emphasizes the protection of competitiveness—particularly that of small and medium-sized enterprises—against disproportionately harsh penalties.

Scope: § 32–§ 32a; pages 1–3.

The amendment adds a new Section 32a to the Digital Economy Act, which requires the Office to immediately publish information regarding the activation of the crisis mechanism under the Digital Services Act. The aim is to enhance transparency toward the public as soon as the European Commission makes its decision public. The proposal thus expands the supervisory authority’s disclosure obligations in the area of digital services.

Scope: Sections 23–27a; pages 1–3.

The amendment adds two new obligations for the Czech Telecommunications Office to the Digital Economy Act. It will now be required to publish information regarding the launch, significant changes, and long-term unavailability of the RRS system to ensure transparency and legal certainty for users. At the same time, it introduces priority and expedited handling of complaints under the Digital Services Act (DSA) if they concern the conduct of candidates or political parties during an election campaign. The goal is to strengthen oversight of the online environment and to swiftly protect the integrity of elections from illegal content or unlawful conduct.

Scope: § 18–§ 18a; pages 1–3.

The amendment adds a new § 18a to the Digital Economy Act, which regulates the status of a vetted researcher under the DSA Regulation. It stipulates that access to data may be used only for research into systemic risks, defines typical applicants, limits the duration of the status to a maximum of 3 years, and allows for its renewal. It also introduces a new requirement to publish an annual report on research activities. This therefore constitutes an addition to procedural rules and an increase in transparency, rather than a change to the conditions set forth directly by EU law.

Scope: Section 112; pages 1–10.

The document contains a written interpellation by a member of parliament addressed to the prime minister regarding a proposed amendment to the Criminal Procedure Code and suspicions that it may be intended to weaken the powers of appellate courts in connection with the Čapí hnízdo case. The MP raises concerns about a conflict of interest and asks for clarification as to whether the changes might benefit the Prime Minister, whose prosecution was suspended due to parliamentary immunity. The government’s response asserts that the amendment is a professionally prepared reform based on proposals from the judiciary and the legal profession, intended to restore the legal status quo prior to the controversial ruling by the Constitutional Court and to prevent further violations of rights and costs to the state. At the same time, the prime minister denies having any personal influence on the drafting of the amendment and points to the responsibility of the Ministry of Justice.

Scope: pages 1–2.

This document is a resolution of the Budget Committee on the government’s draft law on sales records. The Committee recommends that the Chamber of Deputies approve the draft and authorizes the rapporteur to present the Committee’s opinion at a session of the Chamber. At the same time, it allows only for technical legislative amendments. It is therefore a supporting procedural opinion on the main bill, not a substantive amendment to the text of the law.

Scope: Part Four; Sections 63–94; pages 1–6.

The Committee recommends approving the draft with amendments that primarily adjust the rules for electronic records management systems and defer certain digitization requirements. Exemptions from the mandatory records management certification are now being expanded to include, in addition to security forces and the Military Police, certain municipalities, their organizations, schools, and systems handling classified information, with full compliance deferred until December 31, 2028. At the same time, certain provisions of the Act on the Collection of Laws and eLegislation are postponed from 2027 to 2030, and an informative overview of public law obligations arising from draft legislation is introduced. The bill also clarifies the prohibition on supplying unsuitable filing systems and stipulates that one of the deferred amendments will take effect on January 15, 2027.

Scope: pages 1–4.

This is a resolution of the Budget Committee, acting as the sponsoring committee, on the amendment to the Consumer Credit Act and related laws. The document does not specify the new content of the Act, but it sets the order of voting on amendments during the third reading and indicates which proposals the committee recommends or does not recommend. The committee recommends most of the amendments A1, F1, C1, B1, C2, B2, A2, E, and F2; conversely, it does not recommend, in particular, G1, H, D, F3, and amendments G2 through G5. At the same time, it resolves conflicts and addresses the ineligibility of certain amendments for a vote when other variants are approved.

Scope: pages 1–4.

This is a resolution of the Budget Oversight Committee regarding the government’s amendment to the law on distance contracts for financial services. The Committee recommends that the Chamber of Deputies, during the third reading, first vote on the legislative technical amendments, then on Proposal A and Proposal B, and finally on the bill as a whole. At the same time, it took the position that it recommends Proposal A and does not recommend Proposal B. No motion to reject the bill was filed.

Scope: Sections 7–29; pages 1–2.

The amendment modifies the relevant section of the Act on State Social Assistance so that, with regard to the standard rent, a larger household cannot have lower eligible housing costs than a household with fewer members in the same district. Accordingly, Sections 28 and 29 now introduce a rule stipulating that, in such situations, a larger household must be granted at least the amount set for the next smaller household; this also applies to households consisting of vulnerable persons. The text also builds on earlier changes, under which the calculation is based on districts rather than categories of municipalities, and for single parents, the age limit for a child is changed from 7 to 15 years. The proposal aims to establish a fairer system for housing assistance and to eliminate illogical disparities between households.