Regulation

Regulation (EU) 2025/2509 (in force 23 Dec 2025) replaces the Toy Safety Directive from 1 Aug 2030: every toy placed on the EU market needs a digital product passport accessible by QR code, stricter chemical rules (PFAS, endocrine disruptors banned) and online marketplaces must display DPP/warnings at point of sale. Toys become the first mass consumer category with a universal DPP — the compliance template for CZ toy importers and e-shops.

Directive (EU) 2025/50 (FASTER) must be transposed by 31 Dec 2028 and applies from 1 Jan 2030: member states with significant listed markets provide relief-at-source or quick-refund for dividend withholding tax, built on EU-wide digital tax residence certificates and registered financial-intermediary reporting. CZ custodian banks and brokers join a certified intermediary regime; cross-border investors finally escape multi-year refund queues.

A Ministry of Justice draft decree would postpone, from 1 January 2027 to 1 January 2030, the cell-space rule that decrees 362/2020 Sb. and 363/2020 Sb. introduced after a Council of Europe CPT recommendation — 6 m² for the first person in a shared room and 4 m² for each further person. Its explanatory memorandum states that applying the rule on 1 January 2027 would cut the Prison Service's normed capacity by about 2,798 places, from 19,850 to 17,052, taking system-wide utilisation from 95.47 % to 111.14 % and the men's high-security wings to 132.43 %.

“Po nabytí účinnosti čl. I bodu 4 vyhl. č. 362/2020 Sb. a čl. I bodu 2 vyhl. č. 363/2020 Sb. dne 1. ledna 2027 by došlo ke snížení celkové normové ubytovací kapacity o cca 2798 míst”

In force 26 Mar 2025; implementing acts due Mar 2027; from Mar 2029 cross-border primary use (patient summaries, ePrescription) and most secondary-use rules apply; imaging/labs/discharge categories follow Mar 2031.

Commission Implementing Regulation (EU) 2026/2098, published on 21 September 2026, sets the minimum metadata elements every health data holder must publish to describe its datasets for secondary use under Article 77(4) of the European Health Data Space Regulation (EU) 2025/327, and requires them to be expressed in the Commission's HealthDCAT-AP vocabulary. It applies from 26 March 2029, the date most EHDS secondary-use rules start.

“The list of the minimum metadata elements that health data holders shall provide for dataset descriptions, and the characteristics of those elements, is set out in Part B of the Annex.”

MV prepares a new act on entry and residence of foreigners (accompanying changes act to government Dec 2026), planned effect Jan 2029 — a full rewrite of the permit regime employers of foreign workers depend on. A separate security package (effect Jan 2027) tightens returns and entry restrictions first.

The health ministry plans to amend the Health Services Act 372/2011 to fix gaps in the conditions for providing care that concern raising, monitoring and evaluating the quality and safety of care and protecting patient rights. Planned effect is January 2029, and it applies to every licensed healthcare provider.

“Reagovat na některé zjištěné nedostatky stávající právní úpravy podmínek poskytování zdravotních služeb, vzta- hující se ke zvyšování, monitoringu a vyhodnocování kvality a bezpečí jejich poskytování a ochraně a podpoře práv pacientů.”

The environment ministry plans to revise or replace the law protecting the agricultural land fund (ZPF) with stricter rules for removing land from it, so that farmland is kept for future generations. Planned effect is January 2029, and it bears on every building or infrastructure project sited on farmland.

“Zavést přísnější pravidla pro vyjímání zemědělské půdy ze zemědělského půdního fondu, tak aby byla zachována pro budoucí generace.”

Two planned bills transpose Directive (EU) 2025/2647, which amends the consumer ADR directive 2013/11/EU after the EU online dispute resolution platform is shut down: the industry ministry amends the Consumer Protection Act 634/1992 and the finance ministry the Financial Arbiter Act 229/2002. The directive makes a trader contacted by an ADR entity say within at most 20 working days whether it agrees to take part, and member states must apply the new rules from 20 September 2028.

“Transponovat směrnici Evropského parlamentu a Rady (EU) 2025/2647 ze dne 16. prosince 2025, kterou se mění směrnice 2013/11/EU o alternativním řešení spotřebitelských sporů”

Regulation (EU) 2026/1738 on vehicle circularity and end-of-life vehicles, in force since 13 Aug 2026, replaces the ELV Directive from 1 Sep 2028 and phases in duties by duty-holder. Treatment-facility and used-vehicle transfer rules come first (2028), then producer EPR, manufacturer circularity strategies, dismantling information, part removal before shredding and used-part labelling (2029), heavier vehicles and export controls (2031), and recycled-plastic content and a Digital Circularity Vehicle Passport for new types (2032).

“This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. 2. It shall apply from 1 September 2028.”

Regulation (EU) 2026/1818, in force since 30 Aug 2026, sets EU-wide welfare rules for anyone who breeds, sells, shelters or fosters dogs and cats and places them on the market, and makes microchipping plus registration in interoperable national databases mandatory. Duties phase in from 31 Aug 2028 (general welfare, registration of establishments, online-advert warnings) through 2030 (microchip and database registration for sellers), 2031 (verification tokens in online ads, platform duties, housing, import conditions) and 2034 (approval of larger breeding establishments).

“This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 31 August 2028.”

Regulation (EU) 2026/1739 replaces Article 168 of Regulation (EU) No 1308/2013 so that every delivery of agricultural products (all sectors except milk and sugar, which have their own articles) by farmers, farmers' associations or producer organisations to processors, distributors or retailers must be covered by a written contract agreed in advance and containing a price formula, quantity, quality, duration, payment terms, collection arrangements and force-majeure rules. The duty applies from 19 August 2028 and turns what was a Member-State option into a directly applicable EU obligation.

“by farmers, including farmers’ associations, or by producer organisations or associations of producer organisations, to processors, distributors or retailers, shall be covered by a written contract between the relevant parties.”

The finance ministry plans a VAT amendment effective July 2028 that implements Council Directive (EU) 2025/1539, which sets who is liable for import VAT on distance sales and obliges suppliers not established in the EU to appoint a tax representative for import VAT. The same bill transposes Articles 3 and 4 of the ViDA directive (EU) 2025/516, which put VAT on operators of electronic interfaces that facilitate short-term accommodation rental and road passenger transport and add a one-stop-shop regime for moving own goods between member states.

“stanovuje nová pravidla pro stanovení osoby povinné odvést daň při dovozu zboží a povinnost pověřit daňového zástupce za odvod DPH z dovozu zboží, po- kud není dodavatel zboží usazen na území EU.”

In force since 14 Apr 2025: member states may mandate domestic e-invoicing without derogation. From 1 Jul 2028: single VAT registration and platform deemed-supplier rules (deferrable to 1 Jan 2030); from 1 Jul 2030: digital reporting + structured e-invoicing for intra-EU B2B; domestic systems must align by 2035.

Directive (EU) 2024/2841 (transpose by 5 Jun 2027, apply from 5 Jun 2028) creates the European Disability Card and Parking Card: preferential conditions offered to persons with disabilities — transport fares, culture, sport, leisure, parking — must be honoured for card-holders from other member states. CZ operators of paid public-facing services must recognise foreign cards and retool eligibility checks.

The revised Waste Framework Directive entered into force 16 Oct 2025: member states transpose by 17 Jun 2027 and must have extended-producer-responsibility schemes for textiles, textile-related and footwear products running by 17 Apr 2028, covering online sellers; food-waste reduction targets bind by 2030.

MF will replace the 1992 Banking Act — per the plan 'zastaralou, nekonzistentni a nesystematickou pravni upravu' — with a new act also transposing the amended Deposit Guarantee Schemes Directive; to government Dec 2026, planned effect Apr 2028.

CSRD as re-scoped by the Dec 2025 Omnibus trilogue agreement requires companies with over 1,000 employees and EUR 450m+ net turnover to publish ESRS sustainability reports for financial year 2027, i.e. during 2028 (date field = FY2027 reporting cycle start); creates demand for ESG data collection platforms, double-materiality assessments, limited-assurance readiness and value-chain data services.

Distinct EPBD recast milestones beyond transposition: from 1 Jan 2028 all new buildings owned by public bodies must be zero-emission (no on-site fossil combustion, top-tier energy demand), and whole-life-cycle GWP must be calculated and disclosed in the energy certificate for new buildings over 1,000 m2; from 1 Jan 2030 both duties extend to every new building. CZ public procurement of schools, offices and housing flips to ZEB specs first.

The European Parliament approved (10 Feb 2026) postponing ETS2 allowance surrender for building and transport fuels by one year to 1 Jan 2028; the Czech government programme explicitly declares readiness 'neimplementovat tento system do ceske legislativy'. Fuel suppliers face a regime whose national transposition is politically frozen.

ETS2 puts a cap-and-trade carbon price on fuels supplied to buildings, road transport and small industry; co-legislators postponed the start from 2027 to 2028 (agreed March 2026 in the 2040-climate-target deal). Fuel suppliers, not consumers, must hold permits, run verified MRV (already mandatory since 2025) and surrender allowances annually, passing costs into CZ heating and motor fuel prices.

The regional-development ministry's amendment to Tourism Act 159/1999, in comment procedure since 14 September 2026, creates eTurista, a public register of accommodation facilities and short-term-rental units that becomes Czechia's single digital entry point under EU Regulation 2024/1028 and lets one data entry satisfy the foreigner-registration, statistics, trade-licence and local-fee reporting duties that hosts now file separately. The draft sets effect for 1 January 2028, a year later than the 01.2027 the legislative plan and the RIA's own header originally carried.

“Povinnosti poskytovatelů ubytování jsou rozptýleny v několika právních předpisech, údaje se předávají různými postupy a stát nemá jednotný přehled o ubytovacích zařízeních, jednotkách pro poskytování ubytování a nabídkách zveřejňovaných prostřednictvím online platforem.”

The environment ministry plans to amend Act 25/2008 on the integrated pollution register (IRZ) to adapt it to Regulation (EU) 2024/1244, which replaces the E-PRTR with an Industrial Emissions Portal and new annual reporting by industrial installations. The Czech register is wider than the EU one in activities and pollutants, so the annex listing the extra national activities has to be realigned to the new EU Annex I.

“Adaptovat nařízení Evropského parlamentu a Rady (EU) 2024/1244 ze dne 24. dubna 2024 o ohlašování envi- ronmentálních údajů z průmyslových zařízení, o zřízení portálu průmyslových emisí a o zrušení nařízení (ES) č. 166/2006.”

The finance ministry plans a 2028 tax package that unifies the administration of personal income tax and the public insurance contributions (social and health), rebuilds the contribution rules on tax-law terminology and writes self-assessment into the general Tax Procedure Code. Every employer payroll, every self-employed person and every tax adviser would move to the new filing and payment model from the planned effect in January 2028.

“Legislativně zakotvit sjednocení správy daně z příjmů fyzických osob a veřejných pojistných, komplexní hmotně- právní úpravu veřejných pojistných s konstrukčními prvky navázanými na daňověprávní terminologii a zakotvení institutu samovyměření v obecné úpravě daňového řádu.”

The transport ministry plans to amend the Roads Act 13/1997 to keep heavy lorry traffic off lower-class roads through digitalisation, dispatch control and toll incentives that hold it on designated corridors. The same bill is to rewrite the regulation of parking (static traffic) so that it matches court case law, with planned effect in January 2028.

“Omezit těžkou kamionovou dopravu na komunikacích nižších tříd prostřednictvím digitalizace, dispečerského řízení a mýtných pobídek, které ji udrží na určených koridorech. Řešit problematiku regulace statické dopravy tak, aby byla souladná se soudní judikaturou”

After the original packaging-act amendment fell with the 2025 election cycle, a practically identical bill was resubmitted to the Chamber at the end of 2025 proposing mandatory deposits on PET bottles and cans from 2028-01-01, obligating shops over 50 m² and all fuel stations (11,000+ locations) to take containers back. If it fails again, EU law forces a mandatory DRS from 2029 unless Czechia hits an 80% collection rate in 2026.

The agriculture ministry plans a new act giving active farmers a statutory pre-emption right on agricultural land, aimed at curbing speculation and supporting food sovereignty, with planned effect in January 2028. Any owner selling farmland would first have to deal with the pre-emption holders, which changes how every farmland sale is prepared and closed.

“Doplnit právní řád České republiky o institut zákonného předkupního práva na zemědělskou půdu pro aktivní ze- mědělce. Cílem je zejména zamezení spekulacím, podpora potravinové suverenity, posílení suverenity podnikání.”

A deputies' bill (Chamber print 298) would amend the tax revenue sharing act so that municipalities receive 3,000-4,000 CZK and regions 500 CZK per m² of living area of flats completed on their territory in the previous year, paid from the state's share of VAT from 1 January 2028. Its explanatory memorandum argues that today's sharing rules give towns no direct fiscal reward for housing construction, although they carry the infrastructure costs up front, and sizes the transfer at 8.1-9.9bn CZK a year on 2024 data (30,274 flats completed).

“Souhrnný mechanický objem převodu vypočtený z nezastropované obytné plochy roku 2024 by se tak pohyboval od 8 122 905 000 Kč do 9 901 485 000 Kč.”

MPO+MPSV are to submit a startup support act to government by Dec 2026 (planned effect Jan 2028), fulfilling a government-programme commitment; RIA commissioned. Expected to define 'startup' and anchor support instruments (ESOP treatment among debated items).

The transport ministry plans to amend the Road Transport Act 111/1994 so that taxi drivers must prove knowledge of Czech, and to unify professional and qualification requirements for taxi drivers and drivers working through ride-hailing platforms. Planned effect is January 2028.

“Zavést povinnost pro řidiče taxislužeb prokazovat znalost českého jazyka a sjednotit požadavky na řidiče taxislu- žeb a přepravních platforem tak, aby splňovali jasně stanovené profesní a kvalifikační podmínky”

The education ministry draft amending Act 18/2004 creates a way to assess professional qualifications obtained outside the European Union, above all where they rest on completed higher education, because today nothing exists beyond nostrification of the diploma and that is often not enough to admit someone to a regulated profession. The explanatory report states that the Court of Justice found in C-75/22 Commission v Czech Republic that Czechia failed to implement parts of directive 2005/36, and proposes an effective date of 1 January 2028.

“Soudní dvůr EU v rozsudku C-75/22 Komise v. Česká republika konstatoval, že Česká republika tím, že nepřijala opatření podle čl. 3 odst. 1 písm. g) a h), čl. 7 odst. 3 a čl. 51 odst. 1 směrnice 2005/36/ES, nesplnila povinnosti, které pro ni vyplývají z této směrnice.”

The health ministry plans a new standalone act on human medicinal products to implement the new EU legislation setting the rules for human medicines, with planned effect in January 2028. Marketing-authorisation holders, distributors, pharmacies and the regulator SUKL would all work under the new act.

“Implementovat nové právní úpravy Evropské unie stanovující pravidla pro humánní léčivé přípravky.”

The deposit-return bill fell with the 2025 election and was resubmitted near-identically (PSP tisk 193, 10th term); the key change is postponing system launch to the beginning of 2028, with a ~4 CZK deposit set by decree. PPWR forces a mandatory DRS by 1 Jan 2029 unless CZ reaches 80% collection in 2026 — 2022 reality: 73–75% of PET, 26% of cans.

The interior ministry plans to amend the Weapons and Ammunition Act 90/2024, the Munitions Act 91/2024 and related laws so the new weapons regime is fully working on 1 January 2028, when the corresponding licensed trades are abolished in the Trade Licensing Act. The bill also feeds back lessons from the digitalised weapons system and links shooting training to civil and military preparedness.

“Zajistit plnou funkčnost zbraňové legislativy k 1. lednu 2028 v souvislosti se zrušením odpovídajících koncesova- ných živností v živnostenském zákoně”

Regulation (EU) 2025/1214 lets carmakers meet the 2025 CO2 fleet target (93.6 g/km WLTP) as an average over 2025-2027 instead of annually — deficits in 2025-26 must be clawed back by end-2027 or fines follow, and the unchanged 2030 step (-55% cars / -50% vans vs 2021) comes next. Skoda/VW group EV mix planning and the CZ supplier chain hang on this compliance math.

After the failed July 2024 launch of Portál stavebníka, the bypass amendment (§334b stavebního zákona) lets building authorities use legacy systems during a transitional period running to 31 Dec 2027; government direction late 2025 signalled full digitalization slipping toward 2030.

Regulation (EU) 2023/607 ends the MDR grace period: legacy-certificate class III and implantable IIb devices may only be placed on the market until 31 Dec 2027, remaining IIb/IIa/class I sterile-or-measuring until 31 Dec 2028; Reg (EU) 2024/1860 sets IVDR cut-offs at 31 Dec 2027 (class D), 2028 (C) and 2029 (B + A sterile). Manufacturers without completed MDR/IVDR conformity assessment lose EU market access class by class.

The government programme declaration of 5 January 2026 puts hard dates on the transport build-out: D3 across South Bohemia to the Austrian connection and the Prague ring widening to Cerny Most by 2027, the remaining ring section started by 2028 at the latest, and by 2029 D11 completed and joined to Poland, D6, D35 to Mohelnice, the Prague to Ruzyne airport to Kladno link, ETCS on the main corridors and 5G coverage of every rail corridor. It also commits to opening the liniovy zakon again to speed up transport construction and to safety upgrades at up to 400 level crossings.

“Do roku 2029 pokryjeme všechny železniční koridory internetem 5G.”

Delegated Regulation 2026/2102 (in force 18 Sep 2026) rewrites the EUDR product list: from 30 Dec 2027 frozen cattle tongues, soluble coffee and a set of palm-oil-derived oleochemicals, soaps, chemical preparations and polyethers become subject to deforestation due diligence. It also takes cattle hides and leather, conveyor belts and other vulcanised-rubber articles, retreaded and used tyres, sowing soya, vehicle and aircraft seats, used and second-hand goods, waste, samples and accompanying packaging out of scope with immediate effect.

“the following entry is inserted: ‘2101 11 00 Extracts, essences, and concentrates of coffee (This provision shall apply from 30 December 2027 )’”

The industry ministry's draft amendment to Act 151/2021 on special foreign-trade regimes and Act 251/2005 on labour inspection, in comment procedure since 10 September 2026, adapts Czech law to EU Forced Labour Regulation 2024/3015: labour-inspection bodies investigate forced labour on Czech territory, market-surveillance authorities open investigations and issue product decisions on the inspectorate's binding opinion, customs checks goods entering the market, and a new section 6a sets fines up to 5 million CZK. It is to take effect on 14 December 2027, the regulation's general application date.

“Orgány inspekce práce budou příslušným orgánem pro šetření, zda na území České republiky dochází k nucené práci a je porušován zákaz podle čl. 3 nařízení.”

The industry ministry and the Industrial Property Office plan to amend the Industrial Designs Act 207/2000 to transpose Directive (EU) 2024/2823 on the legal protection of designs. Its repair clause removes design protection for visible spare parts used only to restore a complex product such as a car, but only for makers and sellers who clearly tell consumers the commercial origin and manufacturer of the part.

“Transponovat do právního řádu České republiky směrnici Evropského parlamentu a Rady (EU) 2024/2823 ze dne 23. října 2024 o právní ochraně průmyslových vzorů.”

The CSDR amendment published in the OJ on 14 Oct 2025 fixes 11 Oct 2027 as the EU transition to T+1 settlement, with ESMA settlement-discipline reforms (same-day allocations, machine-readable confirmations, auto-partial settlement) phasing in from Dec 2026.

CBAM definitive regime (Reg. 2023/956 as amended by 2025 Omnibus) requires importers of iron/steel, aluminium, cement, fertilisers, hydrogen and electricity above 50 t/year to hold authorised CBAM declarant status, buy certificates from Feb 2027 and file the first annual CBAM declaration for 2026 imports by 30 Sep 2027; creates demand for embedded-emissions calculation, declarant authorisation services and certificate cost management.

Regulation (EU) 2026/2108, published on 19 September 2026, replaces the Union Customs Code with a new code, creates an EU Customs Authority and an EU Customs Data Hub that will replace national customs systems, and applies generally from 21 September 2027. It introduces a fixed per-item Union handling fee on goods sold in distance sales, makes the importer for distance sales liable for duty after the end of the EUR 150 relief, and phases in the Data Hub from 1 March 2031 (voluntary) to 1 March 2034 (mandatory for all operators).

“By way of derogation from paragraph 1, customs authorities shall collect a Union handling fee of a fixed amount per item for the services to be rendered for handling a request for placing goods under the release for free circulation procedure where those goods are sold in distance sales.”

MŽP amendment to Nature Protection Act 114/1992 sets competences and procedure for the National Nature Restoration Plan (EU Reg 2024/1991 requires national plans by 1 Sep 2026) plus stronger urban-tree protection and functional felling levies; to government Sep 2026, effect Sep 2027.

Minister Plaga announced (26 Feb 2026) a one-year delay of the largest curriculum reform in 20 years: revised preschool RVP mandatory from Sep 2027 and new basic-school RVP in grades 1+6 from Sep 2028 (originally 2026/2027), citing insufficient school support. Voluntary adoption continues since Sep 2025.

MŠMT amendment institutionalizes teaching assistants in mainstream primary schools and družiny under PHAmax funding caps — individually recommended assistants for specific pupils end — and anchors state-funded psychologists/special pedagogues in kindergartens and secondary schools; to government Aug 2026, effect Sep 2027.

Regulation (EU) 2025/1561 ('stop the clock', OJ 30 Jul 2025) postponed the Battery Regulation's due-diligence chapter: from 18 Aug 2027, companies over EUR 40m turnover placing batteries on the EU market must run third-party-verified supply-chain due diligence on cobalt, lithium, nickel, natural graphite (Commission guidelines due 26 Jul 2026). Distinct from the Feb 2027 battery-passport obligation already on the radar.

Regulation (EU) 2024/1938 on substances of human origin applies from 7 Aug 2027, replacing the blood and tissues directives: SoHO entities need registration or authorisation, preparation authorisations with clinical-outcome evidence, vigilance reporting into the EU SoHO Platform, and supply-continuity alerts. CZ transfusion services, tissue establishments, IVF clinics and plasma centres must re-paper their entire quality systems.

Member states must transpose Directive (EU) 2024/3019 by 31 Jul 2027; by 31 Dec 2028 pharmaceutical and cosmetics producers must be in extended-producer-responsibility schemes covering at least 80% of micropollutant (quaternary) treatment costs, joining a PRO in each market where they sell.

Directive (EU) 2025/794 delayed CSDDD: member states transpose by 26 Jul 2027; companies >3,000 employees and >€900M turnover apply duties from 26 Jul 2028 (Art 16 reporting from FY2029). Substance still under Omnibus renegotiation.

EU AML Regulation (Reg. 2024/1624, single rulebook) applies from 10 Jul 2027, directly imposing harmonised customer due diligence, beneficial-ownership and internal-policy requirements on banks, crypto firms, real-estate agents, and newly scoped sectors, under the new AMLA supervisor; creates demand for CDD/KYB tooling, UBO data services, policy rewrites and outsourced compliance officers.

MSp transposition of Directive (EU) 2025/25 digitalizes company-law procedures — EU company certificate, cross-border once-only principle, registry interconnection; to government Oct 2026, effect Jul 2027 (transposition deadline 07.27).

The finance ministry draft amending Act 416/2023 folds the running OECD administrative guidance on the global minimum tax into Czech law and reworks four procedural points the OECD and directive 2022/2523 leave to member states: the annual notification that another taxpayer has filed the information return becomes a change-only filing on a proper form, the 22-month tax-return deadline is shortened towards the 15-month information-return deadline, and payment rules are added for taxpayers that are wound up or become insolvent before their liability is knowable. The RIA proposes an effective date of July 2027.

“V současné chvíli je nutné podávat oznámení o splnění povinnosti podat informační přehled každý rok, i ve chvíli, kdy údaje v oznámení (vyjma zdaňovacího období) jsou totožné.”

Three-bill package (economic protection of the state, Financial Analytical Office act, related changes act) adapts AMLD6/AMLR/AMLAR; to government Oct 2026, effect Jul 2027 aligned with AMLR application 10 Jul 2027. Rebuilds the national AML/sanctions supervision architecture.

MZe/ČÚZK amendment to the Cadastre Act aims to 'zamezit nelegalnimu vytezovani a zneuzivani udaju katastru', tighten personal-data protection while keeping the register public, and streamline vkladové řízení; to government Jun 2026, effect Jul 2027.

An Agriculture Ministry bill amending Act 139/2002 Sb. on land consolidation carries a Závěrečná zpráva RIA whose 'Definice problému' states that the current rules do not price land well enough to assemble plots for the shared drought, erosion and flood measures that land consolidation exists to build. Its review of the 2020 reform measures the gap: the State Land Office bought 21.88 ha in 2025 against an expected 91 ha a year, and the remedy it proposed — doubling the permitted purchase price — was withdrawn after a fundamental objection in the comment procedure, leaving only the 4 %→10 % price criterion and a higher waived settlement.

“Skutečný dopad: došlo pouze k částečnému zlepšení situace, vykoupená výměra pozemků stoupla z 0,1 hektaru v roce 2021 na 21,8 hektaru v roce 2025. Objem vykoupené výměry nesplnil očekávanou roční výměru 91 hektaru.”

The industry ministry's draft startup act, in inter-ministerial comment procedure since 15 September 2026, creates an electronic register of 'rozvijejici se podniky' kept by Agentura CzechBusiness (limited or joint-stock companies under 8 years old, 10 in long-cycle sectors, with turnover up to 250 million CZK) and lets early-stage investors deduct qualifying risk investments of up to 5 million CZK a year from their tax base, carried forward five years, with longer loss carry-forward for registered firms. It is planned to take effect on 1 July 2027, and its RIA names the problem as the low number of innovative startups that are founded and survive in Czechia.

“Ústředním problémem, na který návrh reaguje, je nízký počet vznikajících a přežívajících inovativních startupů v České republice.”

The Ministry of Agriculture draft amending Act 274/2001 makes owners of urban wastewater treatment plants commission an energy assessment of the plant and its sewer network every four years, approve its results and report prescribed data, as directive 2024/3019 requires on the path to energy neutrality. The RIA says the duty falls on more than 200 plants at 10000 population equivalent and above, puts sector investment at 8 to 15bn CZK, and proposes an effective date of July 2027.

“Tato povinnost by se měla vztahovat na více než 200 čistíren městských odpadních vod s látkovým zatížením odpovídajícím 10 000 ekvivalentních obyvatel a vyšším.”

The draft amending Act 274/2001 deletes section 20 paragraph 6, which today exempts motorways, roads, local and public-access service roads, national and regional rail land, zoos, cemeteries and residential buildings and households from paying for stormwater discharged into public sewers. The RIA quantifies the new annual bill at almost 5bn CZK for municipalities, almost 0.5bn CZK for regions and smaller sums for the state and the railways, with an effective date of July 2027.

“Jedná se o roční dopady ve výši téměř 5 mld. Kč na rozpočty obcí v souvislosti s odváděním srážkových vod z komunikací, dopady ve výši téměř 0,5 mld. na rozpočty krajů v souvislosti s úhradou srážkových vod ze silnic II. a III. třídy”

The justice ministry bill amending the civil code and related acts lets a municipality transfer the public-guardianship function to another municipality or to a spolecenstvi obci by public-law contract, and lets a court appoint a different suitable municipality where the resident one cannot perform the role or is in conflict of interest. The RIA reports that small type I municipalities perform 75 percent of the agenda and that up to 80 percent of them guard only one to three people, with a proposed effective date of 1 July 2027.

“Sběr počtu opatrovanců v roce 2025 ukazuje, že opatrovnictví vykonávají většinově malé obce typu I. (75 % obcí vykonávajících agendu veřejného opatrovnictví).”

Under the new building act's documentation decree, builders may submit project documentation drawn under the previous regulations only with permit applications filed by 2027-06-30; afterwards all documentation must follow the 131/2024 structure. Designers and engineering firms must migrate templates and workflows before the cutoff.

Directive 2024/1385 on combating violence against women requires member states to bring the necessary law into force by 14 June 2027, criminalising non-consensual sharing of intimate material including deepfakes, cyberstalking, cyberharassment covering unsolicited intimate images and doxing, and gender-based incitement online. The Czech justice ministry put its transposing amendment to the criminal code and to Act 45/2013 on victims into inter-ministerial comment procedure on 31 August 2026, adding individualised victim-needs assessment by police and then probation officers and court orders to remove harmful online content.

“Členské státy uvedou v účinnost právní a správní předpisy nezbytné pro dosažení souladu s touto směrnicí do 14. června 2027.”

The Ministry of Environment and Ministry of Agriculture draft amending Act 254/2001 transposes directive 2024/3019 and builds a Czech extended-producer-responsibility scheme in which makers of human medicines and cosmetics fund the quaternary treatment stage that removes micropollutants, with an authorised collective system, tonnage reporting and fee flows. The RIA puts total quaternary-treatment investment at about 120bn CZK if left to public budgets, expects an average consumer price rise of about 0.6 percent, and proposes an effective date of June 2027.

“Nejvýrazněji bude podnikatelské prostředí zasaženo v části týkající se rozšířené odpovědnosti výrobce, která se vztahuje na výrobce humánních léčivých přípravků a kosmetických přípravků.”

Directive (EU) 2025/2 (Solvency II review) and Directive (EU) 2025/1 (IRRD) must be transposed by 29 Jan 2027 and apply from 30 Jan 2027: proportionality for small insurers, tightened long-term guarantee rules, sustainability-risk plans, plus first-ever EU insurance recovery-and-resolution planning with pre-emptive plans covering most of each national market. CZ insurers and ČNB face a full prudential-regime rebuild during 2026.

Machinery Regulation (Reg. 2023/1230) replaces the Machinery Directive on 20 Jan 2027 with no transition period, requiring machinery manufacturers, importers and firms doing substantial modifications to meet new requirements on cybersecurity, AI-enabled safety functions and digital instructions; creates demand for CE re-assessment, risk-assessment updates, digital documentation tooling and notified-body capacity.

CRD6 (Directive (EU) 2024/1619) applies from 11 Jan 2026, and from 11 Jan 2027 its third-country regime bites: non-EU banks providing core banking services (deposits, lending, guarantees) into member states generally need an authorised branch there, ending cross-border servicing from London/Zurich/New York except reverse solicitation. CZ corporates' non-EU banking relationships and fintech partnerships get restructured.

Instant Payments Regulation (Reg. 2024/886) requires Czech and other non-eurozone PSPs to receive instant euro credit transfers by 9 Jan 2027 and to send them plus run Verification of Payee by 9 Jul 2027 (out-of-business-hours sending by 9 Jun 2028); creates demand for core-banking upgrades, 24/7 sanctions-screening rework, VoP matching services and fraud tooling.

Delegated Regulation 2026/1221 confirms that the CRR3 (FRTB) own-funds requirements for market risk start to apply on 1 Jan 2027 and inserts transitional Articles 495i-495v running to 31 Dec 2029: a 0,9 multiplier on the standardised approaches, relaxed P&L-attribution and non-modellable-risk-factor tests, CIU look-through relief and an optional bank-specific multiplier. A bank that opts for that multiplier must recalibrate it every three months against the pre-CRR3 calculation, keep reporting market risk under the old rules, notify its supervisor and disclose the choice.

“The market risk requirements laid down in Regulation (EU) 2024/1623 will start to apply as of 1 January 2027. To avoid conflicting requirements for institutions, it is therefore necessary to align the date of application of this Regulation with that date.”

The industry ministry draft amending government regulation 154/2005 replaces the 200 MHz minimum channel width for pricing the 24.25 to 27.5 GHz band with 50 MHz in multiples of 5 MHz, prices indoor small-cell networks in production halls, creates a fee basis for terrestrial mobile use of 3800 to 4200 MHz, and adds a coefficient for earth stations talking to non-geostationary satellite constellations. The explanatory report states that today's rule forces licensees to pay for a channel they do not use, and proposes an effective date of 1 January 2027.

“Stávající znění nařízení vlády č. 154/2005 Sb. tak nutí držitele k vyšším platbám za kanál, jehož šířku v plném rozsahu nepotřebují, a tedy ani s ohledem na aktuální potřebu nebo počet zákazníků nevyužívají.”

Reception of EN 16931 e-invoices is mandatory since 1 Jan 2025; issuance becomes mandatory 1 Jan 2027 for companies with prior-year turnover above €800k and 1 Jan 2028 for all companies.

Act 270/2025 creates an evidence skutecnosti dulezitych pro praci s detmi inside the criminal records register and a special extract from it, the so-called detsky certifikat, whose provisions take effect on 1 January 2027. A record blocks work as a teacher, in institutional and protective-care facilities, as a paediatrician or health worker, in child social-legal protection and in social services where the contact with children is direct and regular, and a clean extract becomes a condition for the licensed trades covering sport and physical-education services, day care of children under three, psychological counselling and diagnostics, and massage, reconditioning and regeneration services.

MF VAT amendment effective 1 Jan 2027 implements ViDA art. 2 (One-Stop-Shop special scheme changes, EU deadline 12/2026); the linked EET package adds a lower VAT rate on non-alcoholic drinks in catering and shortens bad-debt VAT refunds from 6 to 3 months. Submitted to government Mar 2026.

MPSV pension amendment (PSP tisk 270, in 1st reading) raises the real-wage weight in indexation, adds age-based increases from age 80 every 5 years and better terms for working pensioners, effective 1 Jan 2027. The government programme further pledges capping the retirement age at 65 — reversing the 2024 reform trajectory toward 67.

An amendment to the Libraries Act 257/2001, the non-periodical publications act 37/1995 and the Press Act 46/2000 makes publishers deliver one electronic copy of qualifying e-publications, free of technical protection measures, to the National Library, which keeps a database that other libraries can access, and it lets the National Library harvest the web. It also rationalises the existing legal-deposit duty for periodicals published by municipalities and regions.

“vydavatel bude odevzdávat Národní knihovně České republiky elektronicky jedno vyhotovení publikace, prosté technických ochranných opatření. Národní knihovna České republiky povede databázi těchto elektronických „povinných výtisků“ elektronických publikací”

New sales-registration act obliges businesses across all sectors to report revenues to Finanční správa from 1 Jan 2027; minor side-income exempt, no mandatory receipt printing or permanent online connection, free state software. Passed Chamber 3rd reading 15 Jul 2026, now in Senate.

Commission Delegated Regulation (EU) 2026/1563, published on 21 September 2026, replaces Annexes I and II of Delegated Regulation (EU) 2023/2772 with rewritten ESRS that cut the number of datapoints, prioritise quantitative over narrative disclosure, separate mandatory from voluntary datapoints and restate the materiality instructions. The new standards apply to financial years beginning on or after 1 January 2027, with an optional-version regime for financial years starting in 2026.

“it is necessary to amend the existing sustainability reporting standards by: (i) reducing the number of datapoints; (ii) prioritising quantitative datapoints over narrative text; (iii) further distinguishing between mandatory and voluntary datapoints;”

Commission Delegated Regulation (EU) 2026/1560, published on 21 September 2026, establishes a voluntary sustainability reporting standard for undertakings that are not themselves in scope of CSRD, and uses it to fix a 'value chain cap': companies subject to Articles 19a and 29a of Directive 2013/34/EU may not require more sustainability information from a value-chain undertaking with under 1,000 employees than the datapoints listed in Annex II. The cap applies to financial years beginning on or after 1 January 2027.

“‘value chain cap’ means the upper limit of sustainability information which undertakings subject to Articles 19a and 29a of Directive 2013/34/EU may require from undertakings in their value chain which do not exceed, on their balance sheet date, an average number of 1 000 employees”

From 1 Jan 2027, self-contained AC and heat pumps up to 12 kW containing F-gases with GWP >=150 are banned (split-system bans follow 2029/2033), while the HFC quota phase-down tightens further; certification duties for handling alternative refrigerants roll out.

Two MF bills (a new act on recovery and resolution in insurance plus an Insurance Act amendment) transpose IRRD with planned effect Jan 2027 (EU deadline 29 Jan 2027): insurers must maintain preventive recovery plans and ČNB gains resolution powers. To government Apr 2026.

Amendment 501/2020 to the animal-protection act bans cage housing of laying hens from 1 Jan 2027; when passed, 67.6% of Czech layers (~4.5M hens) were caged. Producers must convert to barn/free-range or exit — now under 5 months out, with no compensation scheme resolved.

The government approved on 14 September 2026 an amendment to Act 167/1998 on addictive substances and eight related acts that raises the purchase age for psychomodulatory substances such as kratom from 18 to 21, bans internet and other distance sales, tightens shop, composition, labelling and batch-control rules, and adds a kratom excise tax of 2 to 20 CZK per gram with mandatory tax stamps and a move from 12 to 21 percent VAT. The bill also brings nicotine pouches under an e-cigarette-style product regime and bans selling technical-hemp flower to individuals; it takes effect on 1 January 2027 with a five-month adaptation period.

“(5) Prodejce je povinen zajistit, že v okamžiku prodeje psychomodulačních látek dojde k ověření, že kupující osoba není mladší 21 let.”

Government bill (PSP tisk 231, submitted 19 Jun 2026 by the culture minister) moves public-media financing to the state budget, ending TV/radio fees paid by households and — since the 5/2025 increase, per-employee-scaled — by firms; planned effect 1 Jan 2027.

Regulation (EU) 2024/1787: from 1 Jan 2027 importers of oil, gas and coal must demonstrate that new supply contracts carry producer-level methane MRV equivalent to EU rules and report annually; from 5 Aug 2028 producers/importers report methane intensity, and contracts concluded after 5 Aug 2030 must meet maximum intensity thresholds. CZ gas and coal import chains inherit a documentation burden reaching back to wellhead data.

Enacted novela 461/2024 Sb. abolishes the 420,000 CZK cap on VAT deduction for passenger cars from 2027-01-01 (end of 'Lex Ferrari'). A parallel government bill for the same date would move all non-alcoholic beverages in restaurants to the 12% rate and ease bad-debt VAT relief (threshold 20,000 CZK, waiting period cut from six to three months).

The government's bill reintroduces electronic sales registration from 2027-01-01 covering in-person payments by cash, card, QR and future technologies; an 'EET OFF' regime exempts businesses under 1M CZK annual revenue for a 1,400 CZK monthly flat fee, and mandatory receipt printing is dropped. Bill is still in the legislative process — date is the proposed effectiveness.

Government regulation 164/2026 Sb. of 7 September 2026, promulgated on 15 September and in force from 16 September 2026, fixes the minimum-wage coefficient at 0.446 for 2027 and 0.458 for 2028, and finance-ministry notice 150/2026 Sb. of 18 August 2026 sets the predicted 2027 average gross monthly wage at 55,627 CZK. Under section 111 of the labour code the product of the two is the monthly minimum wage every employer must pay from 1 January 2027.

“(1) Koeficient pro výpočet minimální mzdy pro rok 2027 činí 0,446.”

The labour ministry proposes a minimum-wage coefficient of 0.446 for 2027 and 0.458 for 2028, that is roughly 44.6 and 45.8 percent of the average wage, on a statutory glide path to the 47 percent that social partners agreed and the labour code assumes, to be reached in 2029. The monthly minimum is the finance ministry projection of the average gross nominal wage multiplied by the coefficient, the projection for 2027 was due by 31 August 2026 and the resulting amount is published in the Sbirka, so the number binds every employer from 1 January 2027.

“Ministerstvo práce a sociálních věcí navrhuje pro rok 2027 koeficient pro výpočet minimální mzdy ve výši 0,446 a pro rok 2028 koeficient ve výši 0,458.”

The interior ministry bill amending Act 128/2000 deepens the spolecenstvi obci as a shared-services platform, letting municipalities pool capacity for agendas small ones cannot run alone such as a joint municipal police, and adds state-budget support, a register of voluntary municipal associations and a public register of mayors and similar officeholders. Its RIA argues from the fact that Czechia has the smallest average municipality in the OECD, 6254 of them averaging 1710 inhabitants, with public-administration costs of 63.1bn CZK in 2022, and proposes an effective date of 1 January 2027.

“ČR má nejmenší průměrnou velikost obce mezi zeměmi Organizace pro hospodářskou spolupráci a rozvoj (OECD), v průměru 1 710 obyvatel na obec. To je výrazně pod průměrem OECD, který činí 10 250 obyvatel, a průměrem EU, který činí 5 960 obyvatel.”

Act 159/2026 Sb., promulgated on 2 September 2026 and in force from 1 January 2027, transposes Directive (EU) 2023/2673 by adding section 1830a to the Civil Code: any business that concludes a distance contract with a consumer through an online interface must offer a prominent, always-available withdrawal button labelled 'Odstoupit od smlouvy', a confirmation step and a text confirmation of receipt. The act also bans dark patterns in online sales of financial services, rewrites pre-contractual disclosure for them and makes a missing button or confirmation a consumer-protection offence.

“(1) Má-li spotřebitel právo odstoupit od smlouvy uzavřené distančním způsobem prostřednictvím on-line rozhraní, umožní podnikatel spotřebiteli odstoupit od smlouvy také prohlášením učiněným v on-line rozhraní použitím tlačítka nebo obdobného ovládacího prvku pro odstoupení od smlouvy.”

Slovakia's VAT-act amendment (approved by parliament 9 Dec 2025) mandates structured e-invoicing with near-real-time reporting for domestic B2B transactions from 1 Jan 2027 on a Peppol five-corner model, voluntary from May 2026, cross-border from 1 Jul 2030 in line with ViDA. Every CZ company trading with Slovak counterparties — the largest CZ trade partner group — needs compliant issuance/receipt via its ERP.

Amendment to Tourism Act 159/1999 implements EU Reg 2024/1028: hosts obtain registration numbers and platforms (Airbnb, Booking) must share activity data with authorities; the EU application date 20 May 2026 is already missed, with the CZ bill to government Jun 2026 and effect 1 Jan 2027.

The health ministry's draft reimbursement decree for 2027 applies price-discount indices to specialised centre drugs, splitting the average gap between hospitals' purchase costs and reported prices 55:45 in insurers' favour and cutting reimbursements by an estimated 2.2bn CZK. Its RIA finds that if every provider bought at best-practice prices the saving would reach 7bn CZK, and it tells out-of-hospital specialists to buy cheaper, alone, in groups or with hospitals, or to change their drug mix.

“V případě, že by všichni poskytovatelé nakupovali za pořizovací ceny dle „best practice“, dosahovaly by úspory až 7 mld. Kč.”

MV omnibus ('dalsi elektronizace postupu na useku vnitrni spravy') creates the legal frame for full digitalization of selected internal-administration agendas (civil registries and related acts); to government Jun 2026, effect Jan 2027, with RIA and RVIS review.

The finance ministry decree amending vyhlaska 418/2003 cuts the constant in the coefficient that caps what a health insurer may move from the basic fund to its own operating, social and asset funds from 3.08 to 2.56, lowering the cap by 0.52 percentage points for every insurer. The explanatory report says the change is permanent, leaves about 3bn CZK in the basic fund for health services in 2027 and is meant to press insurers on operating efficiency, with an effective date of 1 January 2027.

“Další 3 mld. Kč budou zajištěny snížením maximálního limitu nákladů na činnost zdravotní pojišťovny.”

Cybersecurity Act 264/2025 (in force 1 Nov 2025) with decrees 408–412/2025 requires services registered since late 2025 to implement full security measures within 1 year of their NÚKIB registration decision — deadlines land rolling from early 2027. Two government regulations enabling the supply-chain screening mechanism (strategically significant services, critical functions) are still in the legislative pipeline.

eIDAS 2.0 (Reg. 2024/1183) requires every member state incl. Czechia to offer at least one EU Digital Identity Wallet to citizens and businesses by end of 2026 (24 months after the Dec 2024 implementing acts), with banks, telcos and large platforms obliged to accept it for strong authentication thereafter; creates demand for wallet integration, relying-party onboarding, QES issuance and identity-verification tooling.

Workers in category-4 risk jobs (extended set from 2025) earn old-age retirement 1 month earlier per 184 shifts worked, without pension reduction; employers pay a rising pension-insurance surcharge for them (+3% in 2026, reaching +5% from 2028) and must keep shift evidence. Employers must issue one-off certificates of 2015-2024 shift counts by 2026-12-31 so past work counts.

Czech Cybersecurity Act No. 264/2025 Coll. (NIS2 transposition, effective 1 Nov 2025) requires 6,000+ CZ firms and municipalities to register with NUKIB (deadline was 31 Dec 2025) and implement security measures within 1 year of registration, i.e. rolling deadlines through late 2026/2027; creates demand for compliance audits, vCISO services, GRC tooling and managed security for SMEs unaware they are in scope.

Directive (EU) 2021/2101 requires multinationals with revenue over EUR 750m to publish country-by-country income-tax reports for financial years starting on or after 22 Jun 2024 — for calendar-year groups the FY2025 report must be on the company website/register within 12 months of year-end, i.e. by 31 Dec 2026. CZ subsidiaries and branches of foreign groups carry local publication duties even when the parent is outside the EU.