Decree No. 219 / 2025 Coll.
Decree amending Decree No. 334 / 2013 Coll., to implement certain provisions of the law on compulsory marking of alcohol, as amended by Decree No. 610 / 2020 Coll.
Valid
Effective from 01.07.2025
219
DECLARATION
of 25 June 2025
amending Decree No. 334 / 2013 Coll., to implement certain provisions of the Law on the compulsory labelling of alcohol, as amended by Decree No. 610 / 2020 Coll.
The Ministry of Finance sets out, pursuant to Section 75 of Act No. 307 / 2013 Coll., on compulsory marking of alcohol, as amended by Act No. 218 / 2025 Coll. and under Section 72 (4) and (5) of Act No. 280 / 2009 Coll., Tax Code, as amended by Act No. 283 / 2020 Coll. and Act No. 218 / 2025 Coll.:
Decree No. 334 / 2013 Coll., for the implementation of certain provisions of the Law on the compulsory labelling of alcohol, as amended by Decree No. 610 / 2020 Coll., is amended as follows:
1. At the end of the introductory sentence, the words "as amended by Act No. 218 / 2025 Coll. and pursuant to § 72 paragraphs 4 and 5 of Act No. 280 / 2009 Coll., Tax Code, as amended by Act No. 283 / 2020 Coll. 'are added.
2. At the end of the introductory sentence, the words "and Act No. 218 / 2025 Coll. 'shall be added.
3. The heading of Section 4 reads: "Method of taking over the control tapes."
4. In Paragraph 4 (1), the word "authorised 'shall be inserted after the word" transmitted' and the words "and bearing a label bearing the registration code of the bands' shall be replaced by" in a manner which corresponds to the way in which they are taken over '.
5. In Paragraph 4 (2) of the Introductory Part of the provision, the words "the person required to mark the alcohol shall be transmitted 'shall be replaced by the words" the tax administrator responsible shall transmit' and the words "the authorised person 'shall be inserted after the words" they are'.
6. In the first sentence of Article 4 (3), the word "authorised 'shall be inserted after the words" on taking over the control tapes' and the word "authorised 'shall be inserted after the word" for'.
7. In Article 4, the following paragraph 4 is added:
"(4) Where the control tapes are transmitted to a person obliged to mark alcohol in a consignment through a person kept in the register of postal service operators under the law governing the postal service, this consignment shall also contain a sampling sheet for the control tapes. The person responsible for marking alcohol shall confirm the receipt of the control tapes by means of the person kept in the register of postal operators under the law governing the postal service. '.
8. Article 5 shall be deleted, including the title.
9. In Article 8 (2), the word "authorised 'shall be inserted after the word" published'.
10. Sections 10 and 11, including the headings, read:
Content of the proof of transport of control tapes
(1) The document on cross-border transport of control tapes to another Member State and the document on transport of control tapes in the Czech Republic contains:
(a) the serial number of the document,
(b) the date on which cross-border transport or transport begins;
(c) the trading firm or, where applicable, the name of the holder with a legal person or the name of the holder with a natural person;
(d) the holder's registration sampling number; and
(e) the registration marks of the transported control tapes broken down by registration code.
(2) Furthermore, the document on cross-border transport of control tapes to another Member State shall include the name and address of the declared place of residence abroad or the name and address of the foreign supplier to whom the control tapes are transported cross-border and his identification number for tax purposes abroad, if allocated.
(3) Furthermore, the document on the transport of control tapes on the territory of the Czech Republic contains a communication that it is the transport of control tapes on the place of marking of alcohol on the territory of the Czech Republic and the indication of the place of marking of alcohol in a manner identical to that in the marketing authorisation.
Method for determining the selling price of the tape
(1) The sales price of the tape is equal to the sum of the costs of
(a) production of the tape;
(b) the transport of the tape to the tax administrator; and
(c) the supply of the check tape, including the cost of packing, to the person required to mark the alcohol through the person kept in the register of postal service operators under the law governing the postal service, provided that the person required to mark the alcohol has chosen this method of taking over the check tape.
(2) The Directorate-General for Customs shall publish the amount of the costs referred to in points (a) and (b) of paragraph 1 in a way which allows remote access. "
11.
Model forms
(1) Model
(a) the order of the surveillance tapes is set out in Annex 2 to this Decree;
(b) applications for registration of a person obliged to mark alcohol for natural persons are listed in Annex 6 to this decree;
(c) applications for registration of a person obliged to mark alcohol for legal persons are listed in Annex 7 to this decree;
(d) applications for registration of a alcohol distributor for natural persons are listed in Annex 8 to this Decree;
(e) applications for registration of a alcohol distributor for legal persons are listed in Annex 9 to this Decree;
(f) the notification of the change of the registration of the alcohol distributor, the notification of the change of the registration of the person obliged to mark the alcohol and the application for revocation of the marketing authorisation is set out in Annex 10 to this Regulation;
(g) the notification by the holder of the control tapes, the alcohol distributor and the person required to indicate alcohol for free circulation in consumer packages of up to 0,06 litres is given in Annex 11 to this Decree,
(h) the notification of destruction, loss, theft or infringement of the surveillance tapes is set out in Annex 12 to this Decree.
(2) The models referred to in paragraph 1 are set out, including any instructions for their completion. "
12.
Content structures of form submissions
(1) Content structure
(a) the order of the surveillance tapes is set out in Annex 2 to this Decree;
(b) applications for registration of a person obliged to mark alcohol are listed in Annex 6 to this decree;
(c) applications for registration of a alcohol distributor are listed in Annex 7 to this Order;
(d) the notification of the change of the registration of the alcohol distributor, the notification of the change of the registration of the person obliged to mark the alcohol and the application for revocation of the marketing authorisation is set out in Annex 8 to this Decree;
(e) the notification by the holder of the control tapes, the alcohol distributor and the person required to indicate alcohol for free circulation in consumer packages of up to 0,06 litres is given in Annex 9 to this Decree;
(f) the notification of destruction, loss, theft or infringement of the surveillance tapes is set out in Annex 10 to this Decree.
(2) The content structures referred to in paragraph 1 are provided, including any instructions for their completion. "
13. Article 12b shall be deleted, including the title.
14. in § 12c, the words "paragraph 1 (a), (g) and (h)" shall be inserted after the words "§ 12a";
15. in § 12c, "(g) and (h)" is replaced by "(e) and (f)";
16.
Common provisions for form submissions
The data structure of the form submission published by the tax administrator is considered to be the corresponding content structure according to § 12a also where:
(a) the text part is in a language other than the Czech language,
(b) contains a different indication of the time period;
(c) contain derogations in the part of the contents not covered by the requirement for the particulars to be disclosed;
(d) deviate from this content structure to the extent necessary as a result of an adjustment laid down by law or by a directly applicable European Union regulation. ";
17. Annex 2 shall read as follows:
"Annex No 2
"
18. Annexes 6 to 10 shall read as follows:
"Annex No 6
Příloha č. 7
Annex No 7
Příloha č. 8
Annex No 8
Příloha č. 9
Annex No 9
Příloha č. 10
Annex No 10
"
19. the following Annexes 11 and 12 are inserted after Annex 10:
"Annex No 11
Příloha č. 12
Annex No 12
"
20.
"Annex No 2
"
(21) Annexes 6 to 10 shall read as follows:
"Annex No 6
Příloha č. 7
Annex No 7
Příloha č. 8
Annex No 8
Příloha č. 9
Annex No 9
Příloha č. 10
Annex No 10
"
22. Annexes 11 and 12 are deleted.
Notification of the European Union Order
This Decree was notified in accordance with Directive (EU) 2015 / 1535 of the European Parliament and of the Council of 9 September 2015 laying down a procedure for the provision of information in the field of technical and information society services.
Efficacy
This Decree shall take effect on 1 July 2025, with the exception of Article I (2), (12), (13), (15), (16), (20) to (22), which shall take effect on 1 January 2026.
Minister of Finance:
Ing. Stanjura v. r.
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Regulation Information
| Citation | Decree No. 219 / 2025 Coll., amending Decree No. 334 / 2013 Coll., to implement certain provisions of the Law on compulsory marking of alcohol, as amended by Decree No. 610 / 2020 Coll. |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.06.2025 |
|---|---|
| Effective from | 01.07.2025 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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