What is Act No. 316 / 2025 Coll.?

Act No. 316 / 2025 Coll., amending Act No. 563 / 1991 Coll., on Accounting, as amended, Act No. 93 / 2009 Coll., on Auditors and amending certain acts (Act on Auditors), as amended, and Act No. 416 / 2023 Coll., on Balancing Taxes for Large Transnational Groups and Large National Groups — Act amending Act No. 563 / 1991 Coll., on Accounting, as amended, Act No. 93 / 2009 Coll., on Auditors and amending certain laws (Act on Auditors), as amended, and Act No. 416 / 2023 Coll., on Balancing Taxes for Large Transnational Groups and Large National Groups.

When it became Act No. 316 / 2025 Coll. effectiveness?

Act No. 316 / 2025 Coll. became effective 01.01.2026.

Is Act No. 316 / 2025 Coll. still valid?

Yes, Act No. 316 / 2025 Coll. is still valid and effective.

How many times was it Act No. 316 / 2025 Coll. amended?

Act No. 316 / 2025 Coll. has 4 time versions of the text.

Act No. 316 / 2025 Coll. - Act amending Act No. 563 / 1991 Coll., o...

316

THE LAW

of 23 July 2025

amending Act No. 563 / 1991 Coll., on Accounting, as amended, Act No. 93 / 2009 Coll., on Auditors and amending certain acts (Act on Auditors), as amended, and Act No. 416 / 2023 Coll., on Balancing Taxes for Large Transnational Groups and Large National Groups

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

Amendment to the Accounting Act

Čl. I

Act No. 563 / 1991 Coll., as amended by Act No. 117 / 1994 Coll., Act No. 227 / 1997 Coll., Act No. 492 / 2000 Coll., Act No. 353 / 2001 Coll., Act No. 230 / 2009 Coll., Act No. 437 / 2003 Coll., Act No. 81 / 2006 Coll., Act No. 648 / 2008 Coll., Act No. 264 / 2006 Coll., Act No. 69 / 2007 Coll., Act No. 261 / 2007 Coll., Act No. 296 / 2007 Coll., Act No. 348 / 2007 Coll.

1. At the end of footnote 1, the sentence "Commission Delegated Directive (EU) 2023 / 2775 of 17 October 2023 amending Directive 2013 / 34 / EU of the European Parliament and of the Council as regards adjustments to the size criteria for micro, small, medium and large enterprises or groups is added to the separate line. '

2. In Paragraph 1b (1) (a), the amount "CZK 9,000 000" is replaced by "CZK 11,000 000."

3. in § 1b (1) (b), the amount "18,000 CZK" is replaced by "22,000 CZK."

4. in § 1b (2) (a), the amount "100 000 000 CZK" is replaced by "120 000 000 CZK."

5. in § 1b (2) (b), the amount "200 000 000 CZK" is replaced by "240 000 000 CZK."

6. in § 1b (3) (a), the amount "500 000 000 CZK" is replaced by "600 000 000 CZK."

7. in § 1b (3) (b), the amount "1 000 000 000 CZK" is replaced by "1 200 000 000 CZK."

8. In Paragraph 1c (1) (a), the amount "100 000 000 CZK" is replaced by "120 000 000 CZK."

9. In Paragraph 1c (1) (b), the amount "200 000 000 CZK" is replaced by "240 000 000 CZK."

10. In § 1c (2) (a), the amount "500 000 000 CZK" is replaced by "600 000 000 CZK."

11. in § 1c (2) (b), the amount "1 000 000 000 CZK" is replaced by "1 200 000 000 CZK."

12. in Article 20 (1), at the end of point (b), the comma shall be replaced by a dot and points (c) and (d) shall be deleted;

13. in Paragraph 21 (3):

"(3) The annual report shall also include information on intangible assets on which the entity's business model depends and which are a source of value formation for it, including an explanation of how those intangible resources are essential to its business model and how they are a source of value formation when the entity is a trading company, savings and credit cooperative or insurance undertaking and which:

(a) is a body of public interest;

(b) meets the criteria for a large entity under Paragraph 1b (4); and

(c) on the balance sheet date, it has exceeded the average of 1 000 employees per financial year. "

14. In Article 21 (4), "3 'is replaced by" 2 if it is stated in the sustainability report or the consolidated sustainability report'.

15. in Article 21 (8), the words "and sustainability reports" shall be deleted;

16. in Article 21a (8), the words "the sustainability report and the consolidated sustainability report referred to in Part Eight" shall be inserted after the words "the seventh";

17. in Paragraph 22 (2), the words "savings and credit cooperatives or insurance undertakings" shall be inserted after the words "companies."

18. in Paragraph 32f (1):

"(1) The sustainability report shall be prepared by an entity that is a trading company, savings and credit cooperative or insurance undertaking, and which:

(a) is a body of public interest;

(b) meets the criteria for a large entity under Paragraph 1b (4); and

(c) on the balance sheet date, it has exceeded the average of 1 000 employees per financial year. "

19. in Article 32f, the following paragraphs 3 and 4 are added:

"(3) The sustainability report shall be verified by the auditor; the subject matter of the verification is regulated by the law governing the activities of auditors.

(4) An entity that is not required to draw up a sustainability report may only identify as a sustainability report a document that has been drawn up in accordance with Paragraph 32h or internationally accepted standards for reporting sustainability other than those referred to in Section 32h (10). This document is verified by the auditor as a sustainability report under the conditions set out in Section 20. '

20. in Article 32g (2), point (b) is deleted;

Points (c) and (d) shall be renumbered (b) and (c).

21. in Article 32g (2) (b), the words "containing a consolidated sustainability report" shall be added at the end of the introductory part of the provision.

22. in Article 32g (2) (c), the words "or consolidated annual report" shall be inserted after the word "report."

23. in Article 32g (3), point (b) is deleted;

Points (c) and (d) shall be renumbered (b) and (c).

24. in Paragraph 32g (3) (b) of the introductory part of the provision, the words "persons from a third country" are replaced by the words "foreign persons governed by the law of a Member State other than a Member State of the European Union (" other consolidating third country ")."

25. In Article 32g (3) (b) (2), the words "adopted by the European Commission or in a manner equivalent to these standards under the European Commission implementing measure on the equivalence of sustainability reporting standards" shall be replaced by the words "directly applicable European Union regulation issued pursuant to Article 29b of Directive 2013 / 34 / EU of the European Parliament and of the Council, in the authentic version 48), or equivalent to those of the European Union implementing regulation."

footnote 48:

"(48) Commission Delegated Regulation (EU) 2023 / 2772 of 31 July 2023 supplementing Directive 2013 / 34 / EU of the European Parliament and of the Council with regard to standards for the reporting of sustainability. ';

26. In footnote 45, "Scope 'is replaced by" powers'.

27. in Article 32g (3) (b) (6), the words "within the time limit for publication of the annual report," shall be inserted after the words "unit."

28. in Article 32g (3) (c), the words "or consolidated annual report" shall be inserted after the word "report."

29. in Paragraph 32g (3) (c) (2), the words "published" are replaced by the words "published."

30. In Paragraph 32h, the sentence "If an entity does not draw up an annual report, it is required to publish the sustainability report together with the auditor's report on its verification in accordance with Paragraph 21a. '

31st Paragraph 32h (6) reads:

"(6) The sustainability report also contains information on the entity's own business and value chain, including information on its products and services, business relations and supply chain. An entity may only require information to the extent of voluntary sustainability reporting standards for non-listed SMEs issued by the European Financial Reporting Advisory Group (EFRAG) on 17 December 2024 or similar later accepted standards to replace it in order to obtain the information needed to produce a sustainability report from entities in its value chain; This does not apply to information normally shared within the sector. The information referred to in the second sentence shall be deemed to meet the requirements for the information on the value chain. ';

32. in Paragraph 32h, the following paragraph 9 is inserted after paragraph 8:

"(9) The sustainability report also contains information according to the directly applicable European Union regulation governing the framework for facilitating sustainable investment (44)."

Paragraphs 9 and 10 shall become paragraphs 10 and 11.

33. In Paragraph 32h (10), the words "adopted by the European Commission" shall be replaced by the words "directly applicable European Union law issued pursuant to Article 29b of Directive 2013 / 34 / EU of the European Parliament and of the Council, in the authentic version 48";

34. At the end of footnote 43, the words "as amended 'are added.

35. in Article 32i (1) (b), "500" is replaced by "1000."

36. in Paragraph 32i (3):

"(3) The consolidated sustainability report shall be verified by the auditor; the subject matter of the verification is governed by the law governing the activities of auditors. ';

37. in Article 32i, the following paragraph 4 is added:

"(4) An entity that is not required to draw up a consolidated sustainability report may only identify as a consolidated sustainability report a document that has been drawn up in accordance with Paragraph 32k or internationally accepted standards for reporting sustainability other than those specified in Section 32h (10). This document is verified by the auditor as a sustainability report. ';

38. in Paragraph 32j (2) (a), the words "the large entity that is" shall be inserted after the word "is not."

39. in § 32j (2), points (b) and (c) are deleted;

Points (d) and (e) shall be renumbered points (b) and (c).

40. the words "containing a consolidated sustainability report" shall be added at the end of the introductory part of the provision.

41. in § 32j (2) (c) of the introductory part of the provision, the words "or consolidated annual report" shall be inserted after the word "report."

42. in Paragraph 32j (3) (a), the words "the large entity that is" shall be inserted after the word "not";

43.In Article 32j (3), points (b) and (c) are deleted.

Points (d) and (e) shall be renumbered points (b) and (c).

44. in Article 32j (3) (b) (2), the words "adopted by the European Commission, or in a manner equivalent to these standards under the implementing measure of the European Commission on the equivalence of sustainability reporting standards" shall be replaced by the words "directly applicable European Union Regulation, issued pursuant to Article 29b of Directive 2013 / 34 / EU of the European Parliament and of the Council, in the authentic version 48), or equivalent to those of the European Union Implementing Regulation."

45. in Article 32j (3) (b) (6), the words "within the time limit for publication of the annual report" shall be inserted after the words "unit."

46. in Article 32j (3) (c), the words "or consolidated annual report" shall be inserted after the word "report."

47. in § 32j (3) (c) (2), the words "published" are replaced by the words "published."

48. In Paragraph 32k, the sentence "If a consolidated entity of a large group of entities does not produce a consolidated annual report at the end of paragraph 1, that entity shall disclose the consolidated sustainability report together with the audit report in accordance with Paragraph 21a. '

49. in Paragraph 32k (2), the words "entities" are deleted;

50. in Paragraph 32k (3), "10" is replaced by "11."

51. in Paragraph 32k (4), "group of entities" is replaced by "group."

52. In Paragraph 32k (5), "group of entities' is replaced by" group 'and "group of entities' is replaced by" group '.

53.In Paragraph 32k (7), the words "entities' are deleted.

54. Paragraph 32l shall be deleted, including the title.

55. In § 32m (2) and § 32o (3) and (4), the amount "200 000 000 CZK" is replaced by "240 000 000 CZK."

56. At the end of paragraph 3, the words "issued pursuant to Article 48c (4) of Directive 2013 / 34 / EU of the European Parliament and of the Council, as amended, 49" shall be added.

Footnote 49 reads:

"49) Article 2

57. in Paragraph 37a (1) (f), "10" is replaced by "11."

58. in Article 37a (2), the following point (k) is inserted after point (j):

"(k) shall not publish a consolidated sustainability report or a report on its verification by an auditor pursuant to § 32k (1),";

Points (k) to (o) shall be renumbered as points (l) to (p).

59.In Paragraph 37a (4) (b), the words "or (v) 'are deleted.

60. in Article 37a (4) (e), the words "1 (v) or (v)" shall be inserted after the words "paragraph."

Čl. II

Transitional provisions

1. For the accounting period beginning before the date of entry into force of this Act, Act No. 563 / 1991 Coll., as effective before the date of entry into force of this Act, shall apply.

2. For the purposes of this Regulation, the following definitions apply: Paragraph 1b and 1c of Act No. 563 / 1991 Coll., as effective from the date of entry into force of Article 5 (1) of the Act, are amended as follows: For the purposes of this Regulation, the following definitions apply:

3. For the purposes of this Regulation, the following definitions apply: Article 32m (2) and Article 32o (3) and (4) of Act No. 563 / 1991 Coll., as effective from the date of entry into force of Article 32 (2) of the Act. For the purposes of this Regulation, the following definitions apply:

4. Article 32j (2) (a) and Article 32j (3) (a) of Act No 563 / 1991 Coll., as effective from the date of entry into force of Article I (38) and (42), shall apply and Article 32j (2) (b) and Article 32j (3) (b) of Act No 563 / 1991 Coll., as effective before the date of entry into force of Article 32 (2) (b) shall not apply. I points 39 and 43.

5. Paragraph 32l of Act No. 563 / 1991 Coll., as effective before the date of entry into force of the Act, does not need to apply for the accounting period beginning on 1 January 2024.

6. Paragraph 21 (3) of Act No. 563 / 1991 Coll., as effective from the date of entry into force of this Act, shall be applied by an entity that is a trading company for the financial years beginning on 1 January 2025.

7. The provisions of § 32f (1) and § 32i (1) (b) of Act No. 563 / 1991 Coll., as effective from the date of entry into force of this Act, shall apply to the accounting year beginning on 1 January 2025.

8. If the entity does not have the necessary data on its value chain available in the accounting period beginning on 31 December 2026, it shall explain in the sustainability report or the consolidated sustainability report the efforts it has made to obtain this information and state the reasons why it was not possible to obtain this information and the ways in which that information will be obtained in future financial years.

9. In the accounting year beginning on 31 December 2025, the terms of Section 32g (3) (c) of Act No. 563 / 1991 Coll., as effective before the date of entry into force of this Act, and of Section 32j (3) (d) of the Act No. 563 / 1991 Coll., as effective before the date of entry into force of the Act, are to be considered. I (43), after having been fulfilled:

(a) a consolidated sustainability report has been prepared by a consolidated entity governed by the law of a Member State of the European Union that is controlled by the same consolidating foreign person governed by the law of a State other than a Member State of the European Union, not included in the consolidation unit of another consolidating entity or consolidated foreign entity from a third country, and which has achieved, in at least 1 out of the 5 immediately preceding financial years, in relation to an activity carried out in the territory of the European Union on a consolidated basis, the highest annual net turnover of all consolidated entities of that consolidating foreign person;

(b) the consolidated sustainability report referred to in point (a) shall include the information referred to in Article 32h (3) to (10) of Act No 563 / 1991 Coll., as effective before the date of entry into force of this Act, and Article 8 of Regulation (EU) 2020 / 852 of the European Parliament and of the Council of 18 June 2020 establishing a framework for facilitating sustainable investment and amending Regulation (EU) 2019 / 2088 on all consolidated entities of the highest consolidating third country governed by the law of a Member State of the European Union; and

(c) the consolidated sustainability report referred to in (a) shall be published in the public register in which the consolidated entity that prepared it is incorporated within the deadline for publication of the annual report.

10. In the accounting period beginning on 1 January 2026 and ending on 6 January 2030, the conditions laid down in Sections 32g (3) (b) and 32j (3) (b) of Act No 563 / 1991 Coll., as effective from the date of entry into force of this Act, shall be deemed to be fulfilled if:

(a) a consolidated sustainability report has been prepared by a consolidated entity governed by the law of a Member State of the European Union that is controlled by the same consolidating foreign person governed by the law of a State other than a Member State of the European Union, not included in the consolidation unit of another consolidating entity or consolidated foreign entity from a third country, and which has achieved, in at least 1 out of the 5 immediately preceding financial years, in relation to an activity carried out in the territory of the European Union on a consolidated basis, the highest annual net turnover of all consolidated entities of that consolidating foreign person;

(b) the consolidated sustainability report referred to in point (a) shall contain the information referred to in Article 32h (3) to (11) of Act No 563 / 1991 Coll., as effective from the date of entry into force of this Act, and Article 8 of Regulation (EU) 2020 / 852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework for facilitating sustainable investment and amending Regulation (EU) 2019 / 2088 on all consolidated entities of the highest consolidating third country governed by the law of a Member State of the European Union; and

(c) the consolidated sustainability report referred to in (a) shall be published in the public register in which the consolidated entity that prepared it is incorporated within the deadline for publication of the annual report.

ČÁST DRUHÁ

Amendment of the Auditor Act

Čl. III

Act No. 93 / 2009 Coll., Act No. 188 / 2011 Coll., Act No. 420 / 2011 Coll., Act No. 428 / 2011 Coll., Act No. 52 / 2012 Coll., Act No. 167 / 2012 Coll., Act No. 334 / 2014 Coll., Act No. 172 / 2023 Coll., Act No. 221 / 2015 Coll., Act No. 375 / 2015 Coll., Act No. 33 / 2020 Coll., Act No. 527 / 2020 Coll., Act No. 261 / 2021 Coll., Act No. 183 / 2017 Coll., Act No. 94 / 2018 Coll., Act No. 367 / 2019 Coll., Act No. 33 / 2020 Coll.

1. In Section 2, the words "and audit reports on the verification of the sustainability report 'shall be added at the end of the text (b).

2. In Article 2 (c), the words "or other 'are replaced by the words" other' and at the end of the text of the letter the words "or other verification based on procedures agreed between the auditor and the client, if the findings of those procedures are identified or may be made available to other than the client ';

3. In Article 2, the words "or the verification of the consolidated sustainability report 'shall be added at the end of the text in point (k).

4. In Article 2 (n) (1), the words "designated by an audit firm as responsible 'are replaced by the words" designated by an audit firm as responsible' and the words "or verification of the sustainability report 'are inserted after the word" audit'.

5. in § 2 (n) (2):

"2. in the case of group audit or verification of a consolidated sustainability report, one or more statutory auditors designated by an audit firm as responsible for carrying out a statutory audit or verification of a sustainability report at group level, and one or more statutory auditors designated as responsible at the level of significant subsidiaries; or"

6. Paragraph 2a (1) reads as follows:

"(1) Verification of the sustainability report

(a) the Accounting Act, including:

1. compliance with sustainability reporting standards;

2. the procedure for determining the information reported according to the standards referred to in point 1; and

3. the conformity of marking with the directly applicable European Union regulation governing the single electronic reporting format; and

(b) a directly applicable European Union regulation governing the framework for facilitating sustainable investment. "

7. In Article 4 (1) (d), the part of the sentence after the semicolon, including the semicolon, is deleted.

8. In Article 4, the following paragraph 7 is added:

"(7) Verification of the sustainability report or the consolidated sustainability report shall be authorised by the statutory auditor who:

(a) has completed the professional experience referred to in Article 29, in which he has participated for at least 8 months in the verification of sustainability reports or other services related to sustainability; or

(b) in order to obtain sufficient theoretical and practical knowledge and gain the experience needed to verify the sustainability report for at least 8 months

1. participate in the verification of sustainability reports; or

2. Perform other sustainable activities

and to whom, at his request, the Chamber has given a decision to complete this practice. ';

9. In Article 8 (3) (c), the words "summary of information 'are replaced by the words" reports'.

10. in § 8 (3) (l):

"(l) audit standards governed by European Union17) and audit standards issued by the Chamber; and ';

11. in Article 11 (1), the words "and 47a" shall be added at the end of the text of point (e).

12. in Article 12 (e):

"(e) information on the authorisation to verify the sustainability report;"

13. in Article 12, at the end of point (i), the dot is replaced by a comma and the following points (j) and (k) are added:

"(j) any other registration as a statutory auditor carried out with the competent authorities of other Member States, including the name of the registration authority or authorities and the registration number or numbers, if any, and whether the registration includes an authorisation to verify sustainability reports;

(k) any other registration as an auditor carried out with competent authorities in third countries, including the name of the registration authority or authorities and the registration number or numbers, if any, and whether the registration includes a verification authorisation comparable to the mandatory audit or verification of sustainability reports. ";

14. in § 12a (i):

"(i) the name and registration number of the statutory auditor carrying out the audit activities for the audit firm on the basis of an employment relationship or other relationship and information on the approval of the statutory auditor for the verification of the sustainability report;"

15. in § 12a (k):

"(k) any other registration as an audit firm carried out with the competent authorities of other Member States, including the name of the registration authority or authorities and the registration number or numbers, if any, and whether the registration includes the authorisation to verify sustainability reports;"

16. in Article 12a, the following point (l) is inserted after point (k):

"(l) any other registration as an audit entity carried out with competent authorities in third countries, including the name of the registration authority or authorities and the registration number or numbers, if any, and whether the registration includes a verification authorisation comparable to the statutory audit or verification of sustainability reports,";

Point (l) shall be renumbered as point (m).

17. § 12d reads:

„§ 12d

(1) In the case of a person registered under § 47 or 47a, the information referred to in § 12 and 12a shall be entered in the register if it is registered with that person abroad.

(2) The person referred to in paragraph 1 shall be clearly identified in the register as an auditor from a third country or an auditor from a third country. "

18. in Paragraph 14g, the following sentence is added at the end of paragraph 5: "Only a statutory auditor entitled to verify the sustainability report may be a key audit partner for the verification of the sustainability report."

19. in Article 15 (3) (l), the words "or verification of the sustainability report" shall be inserted after the word "audit."

20. in Article 17b, the words "or verification of the sustainability report" shall be inserted after the word "audit."

21. in Paragraph 20 (1) (c), the word "opinion" is replaced by "opinion."

22. in Article 20 (1) (g):

"(g) in the case where the statutory audit is required by the Accounting Act, a statement whether, for the financial year immediately preceding the financial year for which the financial statements are audited, the entity was required to publish a income tax report or a consolidated income tax report and, if so, whether it had done so."

23. in Article 20a (1), the words "20ab" are inserted after the words "Article 20."

24. in Article 20ab (1) (c):

"(c) the auditor's conclusion that:

1. Identifies the circumstances that would lead him to believe that the sustainability report was not drawn up in accordance with the Accounting Act, including compliance with the sustainability reporting standards, the procedure for determining the information reported under these standards and the compliance of labelling with the directly applicable European Union regulation governing the single electronic reporting format and the directly applicable European Union regulation governing the framework for facilitating sustainable investment; or

2. the sustainability report has been drawn up in accordance with the Accounting Act, including compliance with the sustainability reporting standards, the procedure for determining the information reported under these standards and the compliance of labelling with the directly applicable European Union regulation governing the single electronic reporting format and the European Union framework for facilitating sustainable investment. ';

25. in Article 20ab (1), point (d) shall be deleted;

26. The heading of § 20c reads:

"Joint audit or verification of sustainability report '.

27. in Article 20c, the words "or verification of the sustainability report" shall be inserted after the words "audit," and the words "apply" shall be replaced by "and 20ab shall apply."

28. In Paragraph 29 (1), the words "and verification of the sustainability report 'are deleted.

Citation	Act No. 316 / 2025 Coll., amending Act No. 563 / 1991 Coll., on Accounting, as amended, Act No. 93 / 2009 Coll., on Auditors and amending certain acts (Act on Auditors), as amended, and Act No. 416 / 2023 Coll., on Balancing Taxes for Large Transnational Groups and Large National Groups
Regulation Type	Law
Author	-
Collection	Code of Laws

Date of Promulgation	02.09.2025
Effective from	01.01.2026
Effective until	-
Status	Valid

Act No. 316 / 2025 Coll.

Act amending Act No. 563 / 1991 Coll., on Accounting, as amended, Act No. 93 / 2009 Coll., on Auditors and amending certain laws (Act on Auditors), as amended, and Act No. 416 / 2023 Coll., on Balancing Taxes for Large Transnational Groups and Large National Groups

Contents

ČÁST PRVNÍ

Čl. I

Čl. II

ČÁST DRUHÁ

Čl. III

„§ 12d

Contents

Comments 0

Regulation Information

Partner Websites

Favorites

Browsing History