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Czech Republic: Proposed tax measures to mitigate rising fuel prices, clarify application of new electronic sales registration system (EET 2.0)

Reports on recent indirect tax-related developments

April 14, 2026

The KPMG member firm in the Czech Republic prepared reports on the following recent indirect tax-related developments:

  • The government approved two measures aimed at mitigating rising fuel prices. Effective April 8, 2026, until April 30, 2026, petrol and diesel prices are subject to regulation through maximum retail prices announced on a day-by-day basis. In addition, excise duty on diesel is reduced by CZK 2.35 per liter (including value added tax (VAT)). Read an April 2026 report
  • The Minister of Finance proposed amendments to the VAT Act in connection with the new electronic sales registration system (EET 2.0) scheduled to become effective January 1, 2027, which would (1) expand the tax base adjustment scheme for “minor bad debts” on the creditor’s side, (2) shorten the deadline for the mandatory adjustment of VAT deductions on the debtor’s side, and (3) impose a standard 12% VAT rate on all non-alcoholic beverages served as part of meal services. Read a March 2026 report
  • The financial administration issued guidance clarifying aspects of the new concept of “contact payment” under the EET 2.0 system, which plays a key role in determining which non-cash payments will be subject to the electronic sales reporting obligation and which will be excluded. Read a March 2026 report

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