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27. 02. 2023

Transport Service Providers and Their Tax Obligations

Dear readers, An Update of the General Financial Directorate on tax consideration of obligations of UBER, Bolt, Liftago, etc., transport service providers was published on the Financial Administration’s website.

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02. 02. 2023

Short News, January 2023

Dear readers, You will find our short news in the Czech Republic for January 2023 below: Please be advised that an amendment to Act No. 235/2004 Coll., on Value Added Tax, and an amendment to Act No. 586/1992 Coll., on Income Taxes, have been effective since 1 January 2023.

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31. 01. 2023

Declaration of the taxpayer liable to personal income tax from dependent activity, and an application for annual tax settlement

Dear readers, the date 15 February 2023 is near, i.e. the deadline within which you should sign an individual income tax payer’s declaration (the “Declaration of the taxpayer liable to personal income tax from dependent activity”) for 2023, and an application for annual settlement of tax advances and tax advantages, where applicable, if you want your employer to carry out such settlement for 2022.

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30. 01. 2023

Intrastat: New 2023 Guideline

Dear readers, The Czech Statistical Office published a new Intrastat reporting guideline applicable in 2023.

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30. 01. 2023

Repair or Acquisition of New Tangible Assets?

Dear readers, This article is intended to inform you about a Czech decision of the Supreme Administrative Court[1], which was to determine whether expenses spent on construction work constituted a repair (one-off cost), or whether they were spent to acquire new tangible assets (costs in the form of depreciation charges).

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