Decree No. 498 / 2025 Coll.
Decree amending Decree No. 334 / 2013 Coll., to implement certain provisions of the Law on compulsory marking of alcohol, as amended, Decree No. 358 / 2014 Coll., to implement certain provisions of the Act on the jurisdiction of the customs authorities of the Czech Republic in respect of the enforcement of intellectual property rights, as amended by Decree No. 610 / 2020 Coll., Decree No. 245 / 2016 Coll., to implement certain provisions of the Customs Act, as amended, and Decree No. 386 / 2025 Coll., on forms for income taxes
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498
DECLARATION
of 20 November 2025
amending Decree No. 334 / 2013 Coll., to implement certain provisions of the Law on compulsory marking of alcohol, as amended, Decree No. 358 / 2014 Coll., to implement certain provisions of the Act on the jurisdiction of the customs authorities of the Czech Republic in respect of the enforcement of intellectual property rights, as amended by Decree No. 610 / 2020 Coll., Decree No. 245 / 2016 Coll., to implement certain provisions of the Customs Act, as amended, and Decree No. 386 / 2025 Coll.
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. and Act No. 218 / 2025 Coll., under § 75 of Act No. 307 / 2013 Coll., on the compulsory marking of alcohol, as amended by Act No. 218 / 2025 Coll., and under § 54 of Act No. 355 / 2014 Coll., on the competence of the customs authorities of the Czech Republic in respect of the enforcement of intellectual property rights:
Amendment of the Decree for the implementation of certain provisions of the law on compulsory alcohol labelling
Decree No. 334 / 2013 Coll., in order to implement certain provisions of the law on compulsory marking of alcohol, as amended by Decree No. 610 / 2020 Coll. and Decree No. 219 / 2025 Coll., is amended as follows:
1. Annex 2 shall read as follows:
"Annex No 2
ORDER OF THE TAPS
1. Name of legal person or name and surname of natural person required to mark alcohol
2. Registration sample number
3. Number of control tapes ordered
4. Quantity of alcohol in the consumer package expressed in ml ethanol at 20 ° C
5. Control tape size (mm)
a) 90 x 16
(b) 150 x 16
(c) 210 x 16
6. Proposal for the method of taking over the control tapes
(a) personal sampling, proposal for the date of receipt of the surveillance tapes, date, hour
(b) delivery to the address, delivery address, design of the postal operator for the delivery of the surveillance tapes, the name and surname of the person authorised to take over, the personal document number of the person authorised to take over and the State of issue of that document
7. Date of order of the control tapes, name and signature of the person required to mark the alcohol or, where applicable, persons authorised to act on behalf of the person required to mark the alcohol
8. To be completed by the tax administrator responsible
(a) reference number
(b) date of receipt of the order of the surveillance tapes
(c) confirmation of the order by the tax administrator
(d) method of taking over the control tapes: personal collection / delivery to the address
(e) confirmation of the proposed date of receipt of the surveillance tapes, date, hour
(f) other appropriate date for taking over the control tapes, date, hour
(g) registration code of the control tapes
25 3001 MFin 3001
GUIDELINES for filling in the check belt order
Where information is required in this form, the content or form of which is laid down in another legislation, this information shall be provided with that content and in that form, unless otherwise specified.
1. Provide the name of the legal person or the name and surname of the natural person required to indicate the alcohol.
2. Provide the registration number assigned to you at the time of registration of the person required to mark alcohol.
3. Specify the number of control tapes ordered (number).
4. Indicate the quantity of alcohol in the consumer package expressed in ml of ethanol at 20 ° C, rounded down to the whole millilitre.
5. Specify the size of the control tape ordered. The tape is made in dimensions of 90 mm x 16 mm, 150 mm x 16 mm and 210 mm x 16 mm.
6. Indicate by a cross one way of taking over the control tapes, in the case of the choice of personal removal indicate the proposal of the day and time of receipt of the control tapes, in the case of the choice of delivery to the address indicate the delivery address to which the control tapes are to be ordered, the design of the postal service operator through which the control tapes ordered should be delivered, the name and surname of the person authorised to take over the postal service operator, the personal document number of the person authorised to take over the control tapes and the State of issue of the document. In the event of a personal takeover, the inspection tapes will be ready for pickup at the Central Bohemia Region Customs Office, the TNKP department, Perštejn 198, 284 18 Kutná Hora.
7. Indicate the date of preparation of the order of the control tapes, the name, surname and signature of the person required to mark the alcohol or, where applicable, the person authorised to act on behalf of the person required to mark the alcohol.
8. The part "To be completed by the tax administrator responsible" is intended to confirm the order of control tapes by the tax administrator.
2. Annexes 6 to 10 shall read:
"Annex No 6
OBSERVATION FOR THE REGISTER OF THE LIQUIDITY TO MARK DRUGS
1. Customs office
2. Tax Identification Number
3. Birth number / date of birth
4.
5. Legal person (hereinafter referred to as "person required to mark alcohol"): name of legal person
6. Natural person (hereinafter referred to as "person required to mark alcohol")
(a) surname
(b) surname
(c) name
7. Place of residence of legal person / address of place of residence of natural person
(a) municipality
(b) Postal code
(c) street (or part of the village)
(d) descriptive / indicative number
(e) State
(f) e-mail (optional)
(g) telephone (optional)
8. Address for delivery in the Czech Republic
(a) municipality
(b) Postal code
(c) street (or part of the village)
(d) descriptive / indicative number
9. Foreign ID
(a) assigned foreign identification number
(b) State
10. Persons who are a statutory body - its member
(a) surname
(b) surname
(c) name
(d) birth / date of birth
(e) municipality
(f) Postal code
(g) street (or part of the village)
(h) descriptive / indicative number
(i) State
11. Entitlement to conduct a business enabling a person to carry out a duty to mark alcohol
(a) issued by:
(b) under number
(c) on
12. Declared prohibition of activity preventing the performance of a person's duty to mark alcohol YES / NO
13. Declared prohibition of activity preventing the exercise of a person's duty to mark alcohol with the statutory authority / member of the statutory authority YES / NO
14. Responsible representative
(a) surname
(b) surname
(c) name
(d) birth / date of birth
(e) municipality
(f) Postal code
(g) street (or part of the village)
(h) descriptive / indicative number
(i) State
j) responsible representative for several persons obliged to mark the alcohol YES / NO
(k) Prohibition of activities preventing the performance of the person obliged to mark alcohol with the ANO / NO representative
15. In bankruptcy YES / NO
16. in liquidation YES / NO
17. Reliability
(a) for the person required to mark the alcohol YES / NO
(b) with the ANO / NO representative
(c) with the statutory body YES / NO
18. Information on the location used by the person required to label alcohol to mark alcohol
(a) municipality
(b) Postal code
(c) street (or part of the village)
(d) descriptive / indicative number
(e) State
19. Bail
a) bail provided in the amount of CZK 100,000 / CZK 500,000 / CZK 5,000
(b) in a special account of the customs office YES / NO
(c) provided by a bank guarantee YES / NO
20. Instead of marking alcohol, it is equipped with an ANO / NO tracking device
21. Information on authorisation or authorisation to dispose of alcohol under the Excise Tax Act
(a) issued by:
(b) under number
(c) on
22. The person required to mark the alcohol will only mark it through a foreign supplier and it will only be the alcohol that will be put into free tax circulation outside the Czech Republic YES / NO
23. Change registered person mandatory to mark alcohol
(a) YES / NO
(b) the date on which the registered person is to be changed;
24. To date, the registered person must mark alcohol
(a) surname
(b) name
(c) registration number of the person still registered required to mark alcohol
(d) is a person close to YES / NO
25. Annexes
(a) tracking equipment
(b) upon the change of the registered person, the consent of the still registered person to mark the alcohol with the change of the registered person to mark the alcohol pursuant to Article 24a (2) of Act 307 / 2013 Coll., on compulsory marking of alcohol, as amended (hereinafter referred to as the "Law on compulsory marking of alcohol").
(c) if the registered person is changed, the document referred to in Article 24a (2) (a) of the law on compulsory alcohol labelling
(d) on the change of registered person, the document referred to in Article 24a (2) (b) of the Law on compulsory labelling of alcohol
(e) Other
26. Data on representatives
(a) Name of legal person / Name and surname
(b) ICO / Registration number of tax advisor certificate / date of birth
27.
28. Name and surname of the person signing the registration application
29. Relationship of a signatory to a legal person
30. Signature
25 3112 MFin 3112
GUIDELINES for filling in the registration application of a person obliged to mark alcohol
Where information is required in this form, the content or form of which is laid down in another legislation, this information shall be provided with that content and in that form, unless otherwise specified.
1. Indicate the name of the customs office responsible for the place. The local jurisdiction of the registered person is determined in accordance with Act No. 280 / 2009 Coll., the Tax Code, as amended ("the Tax Code ') or under Act No. 17 / 2012 Coll., on the Customs Administration of the Czech Republic, as amended.
2. Provide the tax identification number assigned to the registered person, if already assigned. If no ID has been issued, please provide the so-called own number of the payer (VČP) allocated by the Customs Administration of the Czech Republic.
3. In case of registration of a natural person, indicate the birth number assigned in the Czech Republic. If no such birth number is assigned to a natural person, indicate the date of birth.
4. Provide the identification number of the person under whom the registered person is kept in the register of persons, if such number has been assigned.
5. In case of registration of a legal person, indicate the name of the legal person.
6. In the case of registration of a natural person, indicate its surname, maiden name and name. The birth name is given in the birth certificate or similar document for foreign persons.
7. In case of registration of a legal person, please indicate the address of its registered office on the date of filing of the application. In case of registration of a natural person, indicate the address of the place of residence on the date of filing of the application. Please indicate the address in the given layout. The email and phone presentation is optional.
8. If you are requesting service to an address other than the address of the registered office (in the case of a legal person) or the address of the residence (in the case of a natural person), please provide the address for service in the Czech Republic in the requested arrangement. The service of documents by electronic means shall not be affected by this request.
9. Provide the tax identification number assigned abroad and the country where that number was assigned.
10. In the case of a legal person, provide information on the statutory authority or each member of the statutory authority (if information on each member of the statutory authority cannot be provided in the application, please provide information in the requested format in the Annex)
(a) the surname currently used,
(b) the surname indicated in the birth certificate or similar documents for foreign persons;
(c) a name in the same form as indicated in the birth certificate or similar documents in respect of foreign persons;
(d) the birth number if the birth number is not assigned, indicate the date of birth;
(e) to (i) the address of the place of residence on the date of filing of the application; indicate the address in that arrangement.
11. In that arrangement, indicate the trade office which issued the authorisation, the authorisation number and the date of issue.
12. Mark the corresponding variant.
13. Mark the corresponding variant.
14. If a responsible representative is appointed, provide information on it
(a) the surname currently used,
(b) the surname indicated in the birth certificate or similar documents for foreign persons;
(c) a name in the same form as indicated in the birth certificate or similar documents for foreign persons;
(d) the birth number if the birth number is not assigned, indicate the date of birth;
(e) to (i) the address of his place of residence on the date of filing of the application; indicate the address in that arrangement,
(j) whether the responsible representative is the responsible representative for several persons obliged to sign;
(k) whether the agent responsible has been declared a prohibition of activity preventing a person from carrying out a duty to mark alcohol.
15. Mark the corresponding variant.
16. Mark the corresponding variant.
17. For a person required to mark alcohol, a responsible representative and a statutory body, mark the corresponding variant according to § 54 and § 55 of the law on compulsory marking of alcohol. In the case of a responsible representative, indicate the corresponding variant only if it is established. If the person who is required to comply with the condition of reliability is a foreigner or a legal person who has no registered office in the Czech Republic, add to the registration application also an extract from the criminal record or equivalent document issued by the State of which that person is a national or in which he or she has been resident for the last 3 years, or has been resident continuously for more than 3 months.
If the person who has to comply with the condition of reliability is a national of the Czech Republic who has remained continuously in the territory of another State for more than 3 months in the last 3 years, add to the registration an extract of the criminal record or an equivalent document issued by that State. A person who is or has been a national of a Member State of the European Union other than the Czech Republic, or a person who has or has resided in a Member State of the European Union other than the Czech Republic, may, instead of the documents referred to in the preceding paragraphs, attach to the registration a document proving its integrity.
18. Give the address where the alcohol is to be marked. Please indicate the address in the given layout.
19. Indicate the corresponding variant of the amount of the deposit and how it is provided. Bail of CZK 100 000 entitles the receipt of control tapes in one calendar year, which can be marked with a maximum of CZK 2 000 litres of alcohol, a maximum of CZK 500 000 in one calendar year for the receipt of control tapes, which can be marked with a maximum of CZK 25 000 litres of alcohol, and a maximum of CZK 5 000 000 in one calendar year for the receipt of control tapes, which can be marked with more than 25 000 litres of alcohol.
20. Mark the corresponding variant. Indicate the equipment for the tracking equipment in the Annex. Also indicate in the Annex the login data needed for remote connection to the tracking device. The monitoring equipment shall be equipped with the premises referred to in Section 22 of the Law on compulsory alcohol labelling.
21. Please provide the required information on the authorisation granted under Act No. 353 / 2003 Coll., on excise duties, as amended.
22. Mark the corresponding variant.
23. This is a change instead of a registered person under Section 24a of the Law on compulsory alcohol labelling. In that case, mark yes and add the date to be changed by the registered person. Otherwise, select no.
24. In the case of registration instead of a registered person pursuant to § 24a of the Law on compulsory alcohol marking, complete the information on the registered person and indicate whether the person is close to the newly registered person.
25. Indicate by type the number of annexes. Annexes sent electronically must comply with the requirements laid down by Act No. 300 / 2008 Coll., on Electronic Acts and Authorised Conversion of Documents, as amended, and the Tax Regulations.
26. If the registered person is represented in the registration procedure, enter in that arrangement the representative details.
27. Indicate the date of signature of the registration application.
28. State the name and current surname of the person signing the application.
29. In the case of a legal person, indicate the relationship of the signing natural person to the legal person (member of the statutory body, authorised staff member or other natural person, etc.).
30. Please attach a recognised electronic signature (person referred to in point 27) if you do not use another method of electronic submission in accordance with Section 71 of the Tax Code which does not require a signature.
Příloha č. 7
Annex No 7
OBSERVATION FOR REGISTER OF THE LIQUID Distributor
1. Customs office
2. Tax Identification Number
3. Birth number / date of birth
4.
5. Legal person ("alcohol distributor"): Name of legal entity
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Regulation Information
| Citation | Decree No. 498 / 2025 Coll., amending Decree No. 334 / 2013 Coll., to implement certain provisions of the Law on the compulsory marking of alcohol, as amended, Decree No. 358 / 2014 Coll., to implement certain provisions of the Act on the jurisdiction of the customs authorities of the Czech Republic in respect of the enforcement of intellectual property rights, as amended by Decree No. 610 / 2020 Coll., Decree No. 245 / 2016 Coll., to implement certain provisions of the Customs Act, as amended, and Decree No. 386 / 2025 Coll., on forms for income taxes |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 04.12.2025 |
|---|---|
| Effective from | 01.01.2026 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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