Decree No. 391 / 2024 Coll.
Decree amending certain regulations on forms for tax administration for 2025
Valid
Order
Effective from 01.01.2025
Text versions:
01.01.2025
13.12.2024
391
DECLARATION
of 3 December 2024
amending certain regulations on forms for tax administration for 2025
The Ministry of Finance sets out, pursuant to § 72 paragraphs 4 and 5 of Act No. 280 / 2009 Coll., Tax Code, as amended by Act No. 283 / 2020 Coll.:
Amendment of the Order on forms for road tax
The Annex to Decree No. 454 / 2020 Coll., on forms for road tax, as amended by Decree No. 437 / 2021 Coll., Decree No. 312 / 2022 Coll. and Decree No. 368 / 2023 Coll., reads:
"Annex
"
Transitional provisions
1. For the tax claims made on the road for the tax period or part thereof, which began before 1 January 2024, Decree No. 454 / 2020 Coll., as effective before the date of entry into force of that decree, shall apply.
2. For the tax claims made on the road for the tax period or part thereof, which began from 1 January 2024 and ended before 31 December 2024, Decree No 454 / 2020 Coll., as effective before the date of entry into force of that decree, shall apply; for these tax claims, Decree No. 454 / 2020 Coll., as effective from the date of entry into force of the Decree, may be used.
Amendment of the Regulation on form submissions for gambling tax
The Annex to Decree No 455 / 2020 Coll., on forms for gambling tax, as amended by Decree No 368 / 2023 Coll., reads as follows:
"Annex
"
Transitional provision
For the tax claims on gambling for the tax period or part thereof which began before the date of entry into force of this decree, Decree No. 455 / 2020 Coll., as effective before the date of entry into force of this decree, shall apply.
Amendment of the Order on form submissions for value added tax
Decree No. 457 / 2020 Coll., on forms for value added tax, as amended by Decree No. 358 / 2021 Coll., Decree No. 112 / 2023 Coll. and Decree No. 368 / 2023 Coll., is amended as follows:
1. in Paragraph 2 (1) (g), the words "and the notification of accession to the group" shall be replaced by the words ", the notification of accession to the group and the request for transfer to the group."
2. In Article 2, at the end of paragraph 1, the dot is replaced by a comma and the following points (p) to (w) are added:
"(p) the applications for access to the value added tax application of the payer in another Member State are set out in Annex 16 to this Decree,
(q) the value added tax return under the European Union scheme of one administrative post is set out in Annex 17 to this Decree,
(r) the value added tax return under a scheme outside the European Union is set out in Annex 18 to this Decree;
(s) the value added tax return in the import arrangements of one administrative place is set out in Annex 19 to this Decree;
(t) applications for registration under the cross-border value added tax scheme for small enterprises (SME) are listed in Annex 20 to this Decree;
(u) the notification of the change of registration data in the cross-border value added tax regime for small enterprises (SME) is set out in Annex No 21 to this Decree;
(v) the notification of turnover for the calendar quarter in the cross-border value added tax regime for small enterprises (SME) is set out in Annex No 22 to this Decree;
(w) the notification of exceeding the turnover threshold in the European Union under the cross-border value added tax regime for small enterprises (SME) is set out in Annex No 23 to this Decree. ';
3. Annexes 1 to 7 shall read as follows:
"Annex No 1
Příloha č. 2
Annex No 2
Příloha č. 3
Annex No 3
Příloha č. 4
Annex No 4
Příloha č. 5
Annex No 5
Příloha č. 6
Annex No 6
Příloha č. 7
Annex No 7
"
4. Annex 10 shall read as follows:
"Annex No 10
"
5. Annexes 14 and 15 shall read as follows:
"Annex No 14
Příloha č. 15
Annex No 15
"
6. The following Annexes 16 to 23 are inserted after Annex No 15:
"Annex No 16
Příloha č. 17
Annex No 17
Příloha č. 18
Annex No 18
Příloha č. 19
Annex No 19
Příloha č. 20
Annex No 20
Příloha č. 21
Annex No 21
Příloha č. 22
Annex No 22
Příloha č. 23
Annex No 23
"
Transitional provision
For the tax claims on value added tax for the tax period or part thereof which began before the date of entry into force of this decree, Decree No. 457 / 2020 Coll., as effective before the date of entry into force of this decree, shall apply.
Amendment of the Decree on forms for income tax
Decree No. 525 / 2020 Coll., on forms for income tax, as amended by Decree No. 335 / 2021 Coll., Decree No. 437 / 2021 Coll., Decree No. 312 / 2022 Coll., Decree No. 112 / 2023 Coll. and Decree No. 385 / 2023 Coll., is amended as follows:
1. in Article 2 (1) (i), the words "applications for registration for the payer's cashier" shall be replaced by the words "annexes to the application for registration (organisational components of the business establishment)."
2. Annexes 1 to 5 shall read as follows:
"Annex No 1
Příloha č. 2
Annex No 2
Příloha č. 3
Annex No 3
Příloha č. 4
Annex No 4
Příloha č. 5
Annex No 5
"
3. Annexes 7 to 11 shall read as follows:
"Annex No 7
Příloha č. 8
Annex No 8
Příloha č. 9
Annex No 9
Příloha č. 10
Annex No 10
Příloha č. 11
Annex No 11
"
Transitional provisions
1. For the tax claims on the income of natural persons for the tax period or part thereof which began before the date of entry into force of this decree, Decree No 525 / 2020 Coll., as effective before the date of entry into force of this decree, shall apply.
2. For corporate income tax claims, for the accounting of income tax on dependent activities and for the accounting of tax levied by deduction at the specific rate of income tax on natural or legal persons for the tax period, or part thereof, which began before 1 January 2024, Decree No. 525 / 2020 Coll., as effective before the date of entry into force of that decree, shall apply.
3. For corporate income tax claims, for the accounting of income tax on dependent activities and for the accounting of tax levied by deduction under the special tax rate on income of natural or legal persons for the tax period, or part thereof, which began from 1 January 2024 and ended before 31 December 2024, Decree No 525 / 2020 Coll., as effective before the date of entry into force of that decree, shall apply; for these tax claims and these accounts can be used by Decree No. 525 / 2020 Coll., as effective from the date of entry into force of the Decree.
Amendment of the Order on form submission for electricity from solar radiation
The Annex to Decree No 358 / 2023 Coll., on the form of submission for electricity from solar radiation, reads:
"Annex
"
Transitional provision
For the tax claims to be made on electricity from solar radiation for the period of withdrawal or part thereof which began before the date of entry into force of this decree, Decree No 358 / 2023 Coll., as effective before the date of entry into force of this decree, shall apply.
EFFECTIVE
This Decree shall take effect on 1 January 2025.
Minister of Finance:
Ing. Stanjura v. r.
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Regulation Information
| Citation | Decree No. 391 / 2024 Coll., amending certain regulations on forms for tax administration for 2025 |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 13.12.2024 |
|---|---|
| Effective from | 01.01.2025 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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