Decree No. 163 / 2025 Coll.
Order on the method of calculating the floor area for the purposes of value added tax
Valid
Effective from 01.07.2025
163
DECLARATION
of 3 June 2025
on the method of calculating the floor area for the purposes of value added tax
According to Section 48a (6) of Act No. 235 / 2004 Coll., on Value Added Tax, as amended by Act No. 461 / 2024 Coll.:
Definition of certain terms
For the purposes of this decree:
(a) a space-closed part of the building defined by the floor, ceiling or roof construction and fixed walls;
(b) the space of the part of the building meeting the conditions of the room referred to in (a), with at least one solid wall missing;
(c) a land-accessible room or space which:
1. are defined by roof construction and other construction structures; and
2. are not intended for use for purpose.
Method of calculating the floor area of the construction or part of the construction
(1) The floor area of the building shall be calculated as the sum of the floor areas of the individual rooms and spaces within the perimeter structure of the construction which separates the structure from the external environment.
(2) The floor area of the part of the building shall be calculated as the sum of the floor areas of the individual rooms and spaces of this part of the building which are situated within the perimeter structure of the building which separates this structure from the external environment.
(3) The floor area of the building or part of the building shall not count the floor area.
(a) land;
(b) lodžie,
(c) staircases, elevators or other spaces, rooms or parts thereof intended for similar use; or
(d) the space, room or part thereof which is exclusively intended for use as a technological background of the space, room or part thereof referred to in (c).
Method of calculating the floor area of the room
(1) The floor area of the room shall be calculated as the area bounded by the inner face of the rigid walls delimiting the room; The floor area of the room shall be calculated as the area bounded by the inner face of the walls, ceiling or roof at a level of 1,2 m above the floor level.
(2) The floor area of the room shall also include the floor area of the gallery if the gallery height is at least 2,3 m.
(3) The floor area of the room shall be calculated in m2 and rounded to 2 decimal places. For the purpose of calculating the floor area, the dimensions shall be determined in metres to two decimal places.
Method of calculating the floor area of the space
For the calculation of the floor area of the space, the provisions governing the calculation of the floor area of the room shall apply mutatis mutandis, with the space area being defined by a rectangular projection of the horizontal structure.
Efficacy
This Decree shall take effect on 1 July 2025.
Minister of Finance:
Ing. Stanjura v. r.
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Regulation Information
| Citation | Decree No. 163 / 2025 Coll., on the method of calculating the floor area for the purposes of value added tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 10.06.2025 |
|---|---|
| Effective from | 01.07.2025 |
| Effective until | - |
| Status | Valid |
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