Short News, January 2023

02. 02. 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. Key aspects of those amendments are addressed in separate articles on our website.
An amendment to Act No. 589/1992 Coll., on Social Security Insurance Premium and a Contribution to the State Employment Policy (announced under no. 216/2022 in the Collection of Laws), will come into effect on 1 February 2023; this amendment introduces (among other things) an insurance premium discount in the amount of 5% of the insurance premium’s total assessment base for employers in selected groups of employees. You can find summarised information published on the website of the Czech Social Security Administration Authority here.
The Czech Statistic Office published a new guideline for 2023 with regard to Intrastat reporting; details are available here also in English wording.
The General Financial Directorate issued guideline GFŘ-D-59 on a consistent procedure in implementing certain provisions of Act No. 586/1992 Coll., on Income Taxes, in late 2022; this guideline has replaced the previous guideline GFŘ-D-22. The new guideline, the phrasing of which is available here, can be first applied for the taxation period commencing in 2023.
Financial Administration published the following on their website:

Information about cancellation of income tax registration in case that the authorisation to carry out a business activity had been revoked and there are no other activities/ income that would require discharging the registration duty; the information is available here.
Information about serving written documents in connection with the expansion of data boxes for entrepreneurs; the information is available here.
An overview of changes and innovations for 2023, which can be found here.

The Ministry of Finance issued a Financial Newsletter for January 2023, which contains guideline GFŘ-D-60 to support determination of consistent foreign exchange rates for the 2022 taxation period pursuant to Section § 38 of Act No. 586/1992 Coll., on Income Taxes; available here.

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