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Czech Republic: Guidance on recent VAT amendments

Guidance on new VAT exemption rules for real estate, changes in claiming VAT deductions

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february 10, 2026

The General Financial Directorate (GFD) issued guidance relating to the following recent amendments to the Value Added Tax (VAT) Act:

  • New VAT exemption rules upon the sale of real estate and in the classification of land as building land effective from July 1, 2025 (addressing the parameters of structures permanently attached to the land (including their dismantling and relocation) and increasingly popular mobile homes). Read a February 2026 report prepared by the KPMG member firm in the Czech Republic
  • Changes in claiming VAT deductions effective from January 1, 2025 (including explaining how to claim partial VAT deductions (e.g., when a fixed asset is acquired for use for mixed purposes)). Read a January 2026 report prepared by the KPMG member firm in the Czech Republic

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