Czech Republic: Proposed amendment to excise duty law from 2025
The government has approved a draft amendment to the Excise Duty Act.
The government has approved a draft amendment to the Excise Duty Act.
The government has approved a draft amendment to the Excise Duty Act, which would:
- Extend the digitization of certain processes
- Revise the assessment and classification of small and independent breweries
- Streamline the direct collection and refund processes of excise duties, aligning with EU legislation changes
- Eliminate the “sell-out period” for cigarettes and heated tobacco products following excise duty rate changes
- Reduce the administrative burden for waste mineral oils by removing the requirement for economic stability proof for permit applicants and revising transport conditions for exempt waste oils
The draft amendment is currently in the legislative process as Print No. 736 in the Chamber of Deputies.
Read a July 2024 report prepared by the KPMG member firm in the Czech Republic
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