News
Tax Updates 2026: What Changes for Entrepreneurs
· 3 min read
An overview of the most significant legislative changes affecting contributions, VAT, and accounting obligations for small and medium-sized businesses this year.
Changes in Contributions for Sole Traders (OSVČ)
The minimum assessment base for social insurance continues to rise, increasing the mandatory monthly advance payments. We advise sole traders (OSVČ – osoba samostatně výdělečně činná) to adjust their cash flow reserves for contributions right at the start of the year.
Digitisation of Tax Filings
The scope of entities required to communicate with authorities exclusively electronically is expanding. Submitting a paper filing will be treated by the authorities as a formal defect in the submission.
Practical Next Steps
Review your advance payment setup, VAT registration thresholds, and remuneration structure with your accountant. We carry out this review automatically for our clients at the beginning of each year.
Author: FinTaxo expert team
Operated by: Zaklipso s.r.o.
Czech original: read this article in Czech
This article is general information and does not replace individual tax, accounting or legal advice. Czech legislation changes frequently — verify the current wording or discuss your situation with us before acting on it.
Need help with this in practice?
We go through your situation in a free consultation in English and tell you exactly what has to be registered, filed and paid.
Czech accounting news, once a month
Practical updates on Czech taxes, VAT and payroll — concise and spam-free. Unsubscribe anytime.
By subscribing you consent to the processing of personal data under GDPR and to their use for the marketing purposes of FinTaxo, operated by Zaklipso s.r.o.. You can withdraw your consent at any time. See our privacy policy.