Decree No. 405 / 2025 Coll.
Decree on the determination of eligible expenditure of local and local authorities linked to elections
Valid
Order
Effective from 01.01.2026
405
DECLARATION
of 7 October 2025
determining the eligible expenditure of the local authorities linked to the elections
According to Section 71 (2) of Act No. 88 / 2024 Coll., the Ministry of Finance provides:
Subject matter
This decree sets out the eligible expenditure of local and local authorities linked to the elections, including expenditure on the activities of district electoral commissions, which is paid from the state budget of the Czech Republic.
Eligible expenditure
(1) The eligible expenditure of the local and local authorities linked to the elections, which may be covered by a contribution from the State budget, is:
(a) normal eligible expenditure;
(b) specific eligible expenditure; or
(c) exceptional eligible expenditure.
(2) If several types of elections are held jointly, they shall be considered as one election for the purposes of this decree.
Current eligible expenditure
(1) Current eligible expenditure is expenditure on:
(a) basic office supplies;
b) Calculator up to 200 CZK including value added tax per piece per electoral district,
c) flash drive up to 200 CZK including value added tax per piece per electoral district,
(d) postal services;
(e) the installation, operation and repair, if any, of computer and reprogramming techniques, or, where applicable, the rental of such technical equipment, if the local authority cannot use its own technology;
(f) transport related to the preparation of elections and the performance of the tasks related to elections secured by the local authorities in total when travelling by own or other vehicles;
(g) travel allowances for persons involved in the preparation of elections and the performance of tasks relating to the election of working estates (1) designated by the Mayor of the municipality, the Director of the Regional Office, the Mayor or their authorised persons, for the period from the start of the election activities until the end of the activities of the District Election Commissions (2);
h) renting of non-residential premises necessary for the activities of district electoral commissions in the holding of elections or training of members of district electoral commissions, unless they can use their own premises of the municipality, rental services and cleaning of rented non-residential premises;
(i) the sound of non-residential spaces needed for the training of members of district electoral commissions, including the operation of audiovisual equipment in those areas;
(j) the equipment of the election rooms under the Electoral Management Act (3);
k) separation of the voting ballot space to ensure the secrecy of the vote, or to correct it up to CZK 2 000, including value added tax for the separation of one space or to correct it,
(l) remuneration of fixedterm workers or remuneration of work agreements concluded outside the employment relationship to ensure work related to the preparation and conduct of elections and overtime paid in connection with the preparation and conduct of elections, including public health insurance and social security premiums;
m) distribution of ballots to voters up to CZK 8.18 per voter and to complete and insert ballots in envelopes up to CZK 1 per voter; where this activity is carried out by the value added tax payer, the eligible expenditure and the value added tax paid shall be:
n) small refreshments for members of district electoral committees in the form of non-alcoholic beverages or food which does not have the character of breakfast, lunch or dinner, up to CZK 350 including value added tax for one district election committee for each day of the election; or
(o) special remuneration for the performance of the duties of a member of the District Electoral Commission (4), including public health insurance premiums and social security contributions from the remuneration of members of the District Electoral Commissions, where such a legal obligation arises, as well as compensation for salaries, salaries, professional income or remuneration equivalent to the average of the average earnings of the vacuuming employer and flat-rate compensation for the loss of earnings for the duration of the term of office of a member of the District Electoral Commission.
(2) If the territorial unit applies the expenditure referred to in (b), (c) or (k) to the electoral district, it may re-apply the additional expenditure referred to in the same letter not earlier than the fifth year following the year in which it applied such expenditure to that constituency.
Special eligible expenditure
(1) Special eligible expenditure
(a) ensuring telephone connection to each electoral room in the municipality by its own means or via an external supplier and telephone numbers directly related to the organisational technical security of the elections, including expenditure on the listing of calls made by the operator concerned; in order to ensure telephone connection, the purchase of mobile devices and the SIM card cannot be paid; or
(b) verification of the digital copy of the identity card,
1. the provision of internet connection and data transmission via an external supplier, where this is necessary for the operation of an electronic authentication application, unless an Internet connection is available in the voting room;
2. purchase of a data identification card (SIM card) up to CZK 200 including value added tax for one electoral district for one election, unless the municipality can arrange the transfer of data by its own means or via an external supplier,
3. purchase of mobile equipment, if it is necessary to operate an electronic authentication application and if the municipality cannot use its own mobile equipment, up to CZK 2,000, including value added tax for one electoral district; or
4. rental of mobile equipment, if necessary to operate an electronic application for the verification of a digital copy of the ID card and if the municipality cannot use its own mobile equipment, up to CZK 250 including value added tax for one electoral district for one election or for each round of them or for a repeated vote.
(2) If the local self-governing unit applies expenditure on the purchase of mobile equipment for the electoral district, it may apply expenditure on the rental of mobile equipment for that constituency or another expenditure on the purchase of mobile equipment not earlier than the fourth year following the year in which it applied expenditure on the purchase of mobile equipment for that constituency.
Exceptional eligible expenditure
Exceptional eligible expenditure shall be expenditure relating to the performance of the public administration in the election section related to an exceptional or crisis measure declared by the competent public authority.
Repeal
They shall be deleted:
1. Decree No. 396 / 2003 Coll., laying down the detailed conditions for the composition and repayment of bail and the composition and repayment of the election allowance in connection with the holding of elections to Parliament of the Czech Republic.
2. Decree No. 345 / 2006 Coll., amending Decree No. 396 / 2003 Coll., laying down the detailed conditions for the composition and repayment of bail and the composition and reimbursement of the election allowance in connection with the holding of elections to the Parliament of the Czech Republic.
3. Decree No. 34 / 2015 Coll., amending Decree No. 396 / 2003 Coll., laying down the detailed conditions for the composition and repayment of bail and the composition and refund of the election allowance in connection with the holding of elections to the Parliament of the Czech Republic, as amended by Decree No. 345 / 2006 Coll.
Efficacy
This Decree shall take effect on 1 January 2026.
Minister:
Ing. Stanjura v. r.
1) § 42 of Act No. 262 / 2006 Coll., Labour Code, as amended.
2) § 43 of Act No. 88 / 2024 Coll.
3) § 46 of Act No. 88 / 2024 Coll.
4) Article 45 of Act No. 88 / 2024 Coll.
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Regulation Information
| Citation | Decree No. 405 / 2025 Coll., determining the eligible expenditure of the local authorities associated with the elections |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 13.10.2025 |
|---|---|
| Effective from | 01.01.2026 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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