Decree No. 389 / 2025 Coll.
Order on forms for road tax
Valid
Order
Effective from 01.01.2026
Text versions:
01.01.2026
09.10.2025
389
DECLARATION
of 25 September 2025
on forms for road tax
The Ministry of Finance provides, pursuant to § 72 paragraphs 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.:
Subject matter
This decree sets out the content structure and format of the electronic form for road tax.
Content structure of form submission
The content structure of the road tax return, including the instructions for its completion, is set out in the Annex to this Decree.
Format of form submission
The form referred to in Section 2 may be submitted electronically only in XML format.
Common provisions
The data structure of the form submission published by the tax administrator shall be considered to be equivalent to the content structure referred to in Section 2 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 content not covered by the requirement for the particulars to be disclosed; or
(d) deviate from this content structure to the extent necessary as a result of an adjustment provided for by law or by a directly applicable European Union regulation.
Transitional provisions
(1) For road tax returns for the tax period or part thereof which began before 1 January 2025, Decree No. 454 / 2020 Coll., on forms for road tax, as effective before the date of entry into force of this decree, shall apply.
(2) For road tax returns for the tax period or part thereof, which began from 1 January 2025 and ended before 31 December 2025, Decree No 454 / 2020 Coll., as effective before the date of entry into force of that decree, shall apply; This decree may be used for these tax returns.
Repeal
They shall be deleted:
1. Decree No. 454 / 2020 Coll., on forms for road tax.
2. Part of First Decree No. 437 / 2021 Coll., amending certain regulations on form submissions in tax administration.
3. Part Two of Decree No. 312 / 2022 Coll., amending certain regulations on forms for tax administration for 2023.
4. Part of the First Decree No. 368 / 2023 Coll., amending certain regulations on form submissions in tax administration for 2024.
5. Part of the first Decree No. 391 / 2024 Coll., amending certain regulations on form submissions in tax administration for 2025.
Efficacy
This Decree shall take effect on 1 January 2026.
Minister of Finance:
Ing Stanjura v. r.
Annex
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Regulation Information
| Citation | Decree No. 389 / 2025 Coll., on forms for road tax |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 09.10.2025 |
|---|---|
| Effective from | 01.01.2026 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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