On 31 August 2026, KPMG Czech Republic published its monthly “News in Brief” covering the most significant tax and legal developments for September 2026. This executive summary consolidates critical updates across Czech tax legislation, EU customs regulations, and landmark court decisions affecting multinational enterprises and domestic taxpayers. The brief highlights the impending VAT amendment aligned with the EU VAT in the Digital Age (ViDA) package, new EET 2.0 compliance guidance, the launch of public country-by-country reporting (Public CbCR) obligations, and pivotal Supreme Administrative Court (SAC) rulings on VAT invoice obligations and real estate tax coefficients. Additionally, it covers EU-level customs measures including tariff suspensions, autonomous quotas, steel safeguards, and extended sanctions against Russia and Belarus. The Constitutional Court also reinforced procedural rights in tax disputes, requiring courts to address all taxpayer arguments. This brief serves as an essential resource for tax directors and compliance officers navigating the evolving Czech and EU fiscal landscape.
Key Takeaways
- ViDA-Driven VAT Overhaul: The Czech VAT Act amendment effective January 2027 will extend One Stop Shop (OSS) rules and clarify call-off stock regimes, reducing VAT registration burdens for cross-border digital services and goods movements.
- Public CbCR Timeline Accelerates: Large multinational groups and standalone undertakings must prepare for first public country-by-country reporting obligations as early as 2026, exceeding traditional CbCR filed solely with tax authorities.
- Judicial Clarity on VAT and Real Estate Tax: The SAC confirmed that VAT stated on an invoice for fictitious supplies is not automatically due, while courts now require municipalities to set real estate tax coefficients via general measures, enhancing legal certainty.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement