07.11.2025Act No. 250/2023 Coll., on public auctions
Obligation to publish the auction notice of the public auction in the central register of public auctions (hereinafter referred to as "CEVD") and in a place easily accessible to the public, in particular on the internet (Sections 13(3), (4) and 44(2)). Obligation to publish the notice of abandonment of the public auction at a central address (Article 14(2) and Article 46). Obligation to publish in the CEVD a notice of non-execution or termination of the public auction and the reason for non-execution or termination (Article 15(2)). Obligation to publish in the CEVD a notice of the amount of the price obtained by the auction or the fact that no bids were submitted (Article 22(2)). Obligation to publish in the CEVD the reason for the termination of the public auction and the place, date and time of the new public auction, or that the public auction will not be reopened if the auction was terminated due to a sudden and insurmountable obstacle (Article 22(3)). Obligation to publish in the CEVD a notice of non-payment of the auction price (Article 26(4)). Obligation to publish in the CEVD a notice of the invalidity of a contract concluded by affixing a bid (Article 27(5)). Obligation to transmit to the CEVD a record of the conduct of the electronic auction (Article 30(2)). Obligation to publish a notice in the CEVD and to notify the claimant, the owner and the debtor without undue delay of the non-execution or termination of the compulsory auction and the reason for its non-execution or termination (Article 47(2)).
07.11.2025Act No. 250/2023 Coll., on public auctions
In order to issue a concession to conduct compulsory auctions, the competent trade office shall request an opinion of the Ministry of Regional Development (hereinafter referred to as the "Ministry"). Without the opinion of the Ministry, in which the Ministry expresses that the auctioneer has the prerequisites to conduct auction activities, the trade office cannot issue a concession. In its opinion, the Ministry shall assess the auctioneer's qualifications to conduct compulsory auctions on the basis of the auctioneer's submission of the basic rules of procedure for the auctioneer's conduct of the auction activity, in which the auctioneer shall describe how it will ensure the conduct of the compulsory auction in such a way as to protect the interests of the claimant, the participants in the compulsory auction and other persons whose rights may be affected by the compulsory auction. The auctioneer shall also provide evidence of his liability insurance in accordance with the statutory requirements.
06.11.2025Act No. 89/1995 Coll., on the National Statistical Service; and Regulation (EC) No. 1365/2006 of the European Parliament and of the Council of 6 September 2006 on statistics of carriage of goods by inland waterways and repealing Council Directive 80/1119/EEC (Celex No. 32006R1365)
Preparation of statement Dop (MD) 1-04 Quarterly statement on goods transport by inland waterway. Deliver the statement by the 30th calendar day after the end of the reporting period.
06.11.2025Act No 89/1995 Coll., on the National Statistical Service; and Regulation (EC) No 91/2003 of the European Parliament and of the Council of 16 December 2012 on rail transport statistics (Celex No 32003R0091)
Preparation of statement Dop (MD) 2-01 Annual statement on passenger and goods transport by rail. Deliver the statement for the year 2025 by 31 March 2026.
04.11.2025Act No. 44/1988 Coll., on the Protection and Use of Mineral Resources (Mining Act), as amended
Obligation of the taxpayer of the reimbursement from the extracted minerals to file a reimbursement declaration.
20.10.2025Act No. 151/2025 Coll., on State Social Assistance Benefits
Obligation for a supplier of electricity, gas or heat who does not have a contract with the Ministry of Labour and Social Affairs pursuant to Section 59(1) to deliver a certificate of the amount of the gas, heat or electricity costs paid by the benefit claimant, benefit recipient or a member of their household during the relevant period, or a certificate of the amount of the overpayment of gas, heat or electricity costs that has been refunded to such persons during the relevant period.
17.10.2025Act No. 151/2025 Coll., on state social assistance benefits.
The Ministry of Labour and Social Affairs may enter into an agreement with a legal person, on the basis of which the state social assistance body will make requests to communicate data relevant for entitlement to a benefit, its amount or payment, and the obliged person will communicate the relevant data exclusively through the information system. Unless a longer time limit is set, the standard time limit shall be 8 days. Decree No 359/2025 Coll., on the implementation of certain provisions of the Act on State Social Assistance Benefits, specifies more details.
17.10.2025Act No. 151/2025 Coll., on State Social Assistance Benefits
Employers are obliged to issue, free of charge, a certificate of the amount of income of the applicant, benefit recipient or other member of the household upon the request of the state social assistance body, within 8 days from the date of receipt of the request, unless the state social assistance body has set a longer time limit. Decree No. 359/2025 Coll., on the implementation of certain provisions of the Act on State Social Assistance Benefit, specifies more details.
17.10.2025Act No. 151/2025 Coll., on State Social Assistance Benefits
All legal entities, natural persons (and public authorities) are obliged to disclose, free of charge, upon request of the state social assistance authority, information that is decisive under the law for the determination, duration or verification of entitlement to a benefit, its amount, its payment, even in cases where they are not entitled to disclose the said information without the consent of the person concerned. Unless a longer time limit is specified, a time limit of 8 days shall apply.
14.10.2025Act No. 93/2009 Coll., on Auditors and on Amendments to Certain Acts (Act on Auditors), as amended
Notify the Public Audit Oversight Board of the termination or withdrawal from the statutory audit contract or verification of the sustainability report.
10.10.2025Act No. 353/2003 Coll., on excise duties, as amended
Obligation of the manufacturer, consignee or importer who is obliged to mark mineral oils or who is obliged to ensure such marking to submit a certificate under the Act on Technical Requirements for Products at the request of the tax administrator.
10.10.2025Act No. 353/2003 Coll., on excise duties, as amended
To claim a refund of excise duty on mineral oils, you must file your tax return electronically.
08.10.2025Act No. 151/2025 Coll., on State Social Assistance Benefits
Obligation for banks and other similar institutions to disclose to the state social assistance authority, upon its request, information on the account numbers of the benefit claimant, benefit recipient and members of their households or their other unique identifiers, as well as the status of these accounts.
26.09.2025Act No. 65/2017 Coll., on the Protection of Health against the Harmful Effects of Addictive Substances
The seller of tobacco products, smoking aids, herbal smoking products, electronic cigarettes, nicotine-free sachets and nicotine-containing products by means of distance communication shall be obliged to notify the Ministry of Health in writing of the details of the age verification system and its operation, in the case of: (a) the cross-border sale of tobacco products and electronic cigarettes that can be used for the use of vapours containing nicotine, within 5 days from the date of receipt of the certificate of registration under the Food and Tobacco Products Act, (b) the sale of tobacco products, electronic cigarettes, nicotine sachets without tobacco content and products containing nicotine on the territory of the Czech Republic, within 15 days before the date of commencement of such sales, c) the sale of smoking aids and herbal products intended for smoking, within 15 days before the date of commencement of such sales, or d) a change in these data, within 30 days from the date on which the change occurred. Notification shall be made through the Notified Food Register module of the Register of Cross-Border Sales of Electronic Cigarettes and the age verification system for the purchaser of tobacco and related products.
25.09.2025Act No. 289/1995 Coll., on forests and on amendments to certain acts (Forest Act), as amended
The forest owner is obliged to notify the state forest administration authority within 30 days of any change in the person of the expert forester.
24.09.2025Act No. 93/2009 Coll., on Auditors and on Amendments to Certain Acts (Act on Auditors), as amended
To report violations of laws, regulations, threats to going concern, adverse effects on management, or matters that may lead to a qualified opinion, adverse opinion, or a disclaimer of opinion, or that may constitute economic crimes, bribery crimes, or crimes against property for entities, if the accounting unit is supervised by a state supervisory authority or the Czech National Bank, or if it concerns a municipal district of the capital city of Prague, in the case where the accounting unit is a local authority or a municipal district of the capital city of Prague, to inform the council concerned.
17.09.2025Act No. 372/2011 Coll., on health services and conditions of their provision (Health Services Act), as amended
According to the Health Services Act, a provider of inpatient social and health care must hold a registration to provide social services in weekly residential care homes, homes for the elderly, homes with special regime, homes for persons with disabilities or residential facilities for relief services with the same place of provision as specified in the authorisation to provide health services. A provider of nursing care in social service establishments must hold a registration for the provision of social services in day service centres, day residential centres, weekly residential centres, homes for the elderly, homes with special regime, homes for persons with disabilities or in facilities for relief services.
17.09.2025Act No. 372/2011 Coll., on health services and conditions of their provision (Health Services Act), as amended
Obligation of the health service provider to notify in writing at least 60 days before the date on which he intends to discontinue the provision of health services to the competent administrative authority, which shall make a record of this fact in the file, in the National Register of Providers and enter the relevant reference data or changes to the relevant reference data in the register of persons through this register, as well as to the health insurance companies with which he has concluded contracts under the Public Health Insurance Act.
17.09.2025Act No. 372/2011 Coll., on health services and conditions of their provision (Health Services Act), as amended
Obligation of a provider of day care or inpatient care to prepare and discuss a draft trauma plan, or a draft update thereof, with the relevant administrative authority, or, in the case of a teaching hospital, with the Ministry of Health.
17.09.2025Act No. 283/2021 Coll., Building Act
Obligation to inform the municipal authority for which the planning activity is carried out of the termination of the authorisation to carry out the planning activity.
17.09.2025Act No. 372/2011 Coll., on health services and conditions of their provision (Health Services Act), as amended
If the patient is unable to do without the help of another person due to his/her health condition, he/she may be discharged from day care or inpatient care only after a timely notification of the person who will provide this care. If the patient is to be discharged and no further care is provided, the provider shall inform the municipal authority of the municipality with extended competence competent according to the address of the patient's permanent residence in due time, and if the patient is permanently resident in the territory of the Capital City of Prague, the provider shall inform the Municipality of the Capital City of Prague; the same procedure shall be followed in the case of minor patients with serious social problems in the family.
05.03.2025Act No. 89/1995 Coll., on the State Statistical Service, as amended
Completion of the Annual Questionnaire on the operation of fuel filling stations, refuelling and recharging stations. Form marked Crs (MPO) 1-01. Delivery of the questionnaire by 30 January 2026.
05.03.2025Act No. 89/1995 Coll., on the State Statistical Service, as amended
Completion of the Annual Report on Energy Production from Renewable and Other Sources. Form Eng (MPO) 4-01. Deliver the completed report by 27 February 2026.
05.03.2025Act No. 89/1995 Coll., on the State Statistical Service, as amended
Completion of the Monthly Report on Sources and Distribution of Solid Fuels and Selected Technical and Economic Indicators of Extraction (Production). Form Eng (MPO) 1-12. Deliver the completed statement by the 15th calendar day after the end of the reporting period.
05.03.2025Act No. 89/1995 Coll., on the State Statistical Service, as amended
Completion of the Monthly Biofuels Report. Form marked Eng (MPO) 6-12. Deliver the completed report by the 18th calendar day after the end of the reporting period.
05.03.2025Act No. 89/1995 Coll., on the State Statistical Service, as amended
Completion of the Annual Report on the supply of electricity, heat, energy gases and fuels used for the production of electricity and heat. Form with the designation Eng (MPO) 5-01. Deliver the completed statement by 27 February 2026.
05.03.2025Act No. 89/1995 Coll., on the State Statistical Service, as amended
Completion of the Semi-Annual Report on Armaments and Selected Armaments Products. Form marked Armaments (MIT) 1-02. Deliver the completed statement by the 25th calendar day after the end of the reporting period (for the 1st half of 2025 by 25 July 2025, for the 2nd half of 2025 by 25 January 2026).
25.02.2025Act No. 582/1991 Coll., on the organisation and implementation of social security, as amended
An employer who employs employees who perform hazardous work, or employees who perform the work of a member of a medical rescue team, a medical operations centre operator and an auxiliary operations centre operator of a medical rescue service and a mountain rescuer (hereinafter referred to as a "medical rescuer") or a member of a fire brigade unit of an enterprise, shall also keep records of such employees for the purposes of determining the retirement age pursuant to Section 37e of the Pension Insurance Act: a list of them; in the case of the performance of hazardous work, the employer shall also keep in its records information on the decision of the public health protection authority classifying the work in the fourth category, records on the time of performance of hazardous work and on the time of performance of work by a paramedic or a member of the fire rescue unit of the undertaking in individual shifts and in individual calendar months; the time spent on such work in a calendar month shall be in whole hours, with the remainder of the minutes less than 60 counting as 1 hour, the number of shifts in hazardous employment and in employment as a paramedic or member of the fire brigade of the undertaking in a calendar year, the number of shifts shall be determined by dividing the total hours of hazardous work and work as a paramedic or member of the undertaking's fire brigade unit in each calendar month by 8, with the remainder of the hours less than 8 counting as 1 shift; time spent performing hazardous work in which the employee is simultaneously affected by several factors of working conditions for which the work is considered hazardous work shall be assessed only once for the purposes of the procedure under the part of the sentence before the semicolon; the employer shall issue a data certificate on the prescribed forms. The employer shall be obliged to submit this certificate to the competent social security authority together with the registration sheet or at the request of that authority. The employer shall also be obliged to make copies of the certificate and to give the citizen a copy of the certificate together with a copy of the registration certificate.
25.02.2025Act No. 582/1991 Coll., on the organisation and implementation of social security, as amended
Employers are obliged to issue a certificate on prescribed forms on the number of shifts in the employment of a paramedic or a member of a fire brigade unit of the undertaking performed in the period from 1 January 1993 to 31 December 2022 and to submit this certificate to the competent social security authority by 31 December 2024, and to provide the employee with a copy of this certificate. Former employers have the same obligations, except that they do not present a copy of the certificate to the former employee. Employers are obliged to issue a certificate on the prescribed forms for the number of shifts in the hazardous employment performed between 1 January 2015 and 31 December 2024 and to submit this certificate to the competent social security body by 31 December 2026, together with a copy of this certificate to the employee. Former employers have the same obligations, except that they do not present a copy of the certificate to the former employee. The citizen may apply for this certificate until 31 December 2026. The employer is obliged to issue and submit this certificate within 30 days of the date of receipt of the citizen's request.
03.02.2025Act No. 253/2008 Coll., on Certain Measures against the Legalization of the Proceeds of Crime and the Financing of Terrorism
When entering the Czech Republic from outside the territory of the European Union and when exiting to such a region, a natural or legal person is obliged to notify the customs office in writing of the import and export of cash with an aggregate value of at least EUR 10 000 and to submit it to the customs office for inspection. A person dispatching from the Czech Republic outside the territory of the European Union or receiving from there a postal or other consignment containing cash with an aggregate value of at least EUR 10 000 shall notify the customs office of the consignment and ensure that the consignment is submitted to the customs office for inspection. Those obligations shall also arise where the cash transported has an aggregate value of at least EUR 10 000 in 12 consecutive months.
03.02.2025Act No. 253/2008 Coll., on Certain Measures against the Legalization of the Proceeds of Crime and the Financing of Terrorism, as amended
A person transporting cash with an aggregate value of at least EUR 15 000 is obliged to disclose the details of that transport when requested to do so by the customs authority. A person dispatching from the Czech Republic a postal or other consignment to a Member State of the European Union containing cash with an aggregate value of at least EUR 15 000 or receiving in the Czech Republic such a postal or other consignment from another Member State of the European Union shall be obliged to disclose the details of that consignment on the basis of an invitation from the customs office.