Blog

Dear readers,

Please find below our short news for June 2023:

• The Financial Administration informs payers of individual income tax and tax on immovable assets that certain services on the MOJE daně (My Taxes) portal will not be available for approximately two weeks starting 1 July 2023 due to maintenance work on the portal. You can find more information here.
  
  
• The Financial Administration informs tax entities that have an account with the Equa Bank registered with their tax administrator and have not notified the Tax Office of changing their bank account that it will not be possible to make any payments to accounts with the original bank code 6100 after 30 June 2023; this also applies to tax overpayments or excessive VAT deductions. Detailed information is available here.
  
  
• The Financial Administration closed down a total of 77 regional offices as of 1 July 2023. Their complete agenda will be mostly passed on to the nearest Tax Offices in the relevant region. More information can be found here.
  
  
• The VAT Act should have been amended with regard to immovable assets effective from 1 July 2023. However, this amendment’s effective date was moved to 1 January 2024. You can find more information here.
  
  
• The Act on Exceptional Relief and Extinction of Certain Tax Debts, known as Merciful Summer No. 3, will come into effect on 1 July 2023. Detailed information can be found on our website.
  
  
• The Government of the Czech Republic approved a public finance consolidation package on 28 June 2023, making only legislative and technical changes therein. The Chamber of Deputies will deal with the package in July 2023. We informed you about changes in the area of tax and associated laws on our website.
  
  
• The European Commission published proposed implementing guidance to the CBAM Regulation (the carbon tax); this proposal addresses a transition period from 1 October 2023 through 31 December 2025 and primarily regulates the reporting duty for importers of specified goods and the calculation of emissions. You can find detailed information on our website.
  
  
• The Ministry of Finance issued Financial Newsletter No. 8/2023 that contains Instruction No. GFŘ-D-61 on placing files or relevant parts thereof in Tax Offices and regional offices of Tax Offices.

Michaela Kozminská
kozminska@edmutilitas.cz