News in Brief, October 2026

DOMESTIC NEWS

• The government has decided to reintroduce fuel price regulation and reduce excise duty on diesel from 1 October to 31 October. Petrol station margins may not exceed CZK 2.50 per litre for either diesel or petrol; however, the cap does not apply to premium fuels. The excise duty reduction applies only to diesel and amounts to CZK 1.939 per litre, resulting in a total price reduction of CZK 2.35 per litre including VAT.
   
• A measure of a general nature issued by the Government of the Czech Republic providing for a blanket waiver of excise duty on selected mineral oils has been published in Financial Bulletin No. 12/2026.
   
• The financial administration has announced that a new website on electronic sales reporting, launched by the Ministry of Finance in cooperation with the financial administration, has been available at eet.gov.cz since Wednesday, 2 September 2026. It is the only official source dedicated to EET 2.0, providing businesses, sole traders, developers of point-of-sale systems and the general public with verified and up-to-date information about the project. A dedicated financial administration helpline has also been launched at 953 109 109.
   
• The financial administration has published the electronic top-up tax return form.
   
• The Ministry of Industry and Trade has prepared a draft amendment to Act No. 406/2000 Coll., on Energy Management. The proposal transposes the EU Energy Performance of Buildings Directive (EPBD) into Czech law. It aims to gradually reduce the energy intensity of buildings, improve their quality, including indoor environmental quality, and at the same time help reduce operating costs and strengthen the Czech Republic’s energy security.
   
• Following the finalisation of the government regulation, the Ministry of Labour and Social Affairs has completed the changes to the Single Monthly Employer Reporting (JMHZ), which will take effect on 1 January 2027. The changes respond not only to the new legislation but also to user feedback.
  
   

FOREIGN NEWS
 

• ​The OECD has published a consolidated version of the Model Tax Convention on Income and on Capital as at 18 November 2025. The publication also includes the Commentaries, positions of non-member economies, OECD Council recommendations, as well as historical notes and background reports.
   
• On 11 September 2026, the OECD/G20 Inclusive Framework published three new documents on the global minimum tax (GMT): an updated GloBE Information Return (GIR), incorporating changes related to the “Side-by-Side” package; updated administrative guidance; and a framework for comprehensive legislative peer review. More information is available here.
   
• The European Commission has published the price of CBAM certificates for the third quarter of 2026. At EUR 82.32 per tonne of CO2, it is higher than in the first two quarters, when it stood at EUR 75.36 and EUR 75.28 per tonne of CO2, respectively. The price for the fourth quarter will be published on 4 January 2027.