Change of Tax Jurisdiction for Non-Established Businesses in Czech Republic (from 1 July 2025)

Written By chris wigmore

As of 1 July 2025, all businesses not established in the Czech Republic have been placed under the tax jurisdiction of the Customs Office for the Plzeň Region.

This change, introduced by Act No. 349/2023 Coll. (part of the 2024–25 fiscal consolidation package), means that all excise tax, energy tax, and Intrastat obligations for non-established entities must now be handled by this office and its dedicated tax account.

How the System Worked Before

Until 30 June 2025, non-established businesses were administered by the Customs Office for the Capital City of Prague.

This was based on the fallback rule in Section 10(1) of Act No. 17/2012 Coll. on the Customs Administration, which assigned cases with no other local jurisdiction to the Prague office by default.

Section 6 of the same Act lists the individual regional customs offices, including Plzeň.

Key Elements of the Change

  • New competent office

    • Customs Office for the Plzeň Region

    • Tax account: 7721361/0710

    • IBAN: CZ98 0710 0000 0000 0772 1361

  • Scope

    • All excise tax and energy tax obligations

    • All Intrastat declarations for non-established entities

  • Automatic transfer

    • No application is required from taxpayers

    • The change applies automatically by law

  • Administrative notification

    • The Prague Customs Office has issued a formal decision to each affected taxpayer confirming the change

  • No impact on Czech-established businesses

    • Their existing regional customs offices remain competent

What Businesses Need to Do

Although this is mainly a procedural change, non-established companies had to:

  • Update standing payment instructions

  • Revise master data and internal authorisations

  • Ensure their service providers (fiscal representatives, freight forwarders, Intrastat agents) have updated their records accordingly

Conclusion

The transfer of non-established excise and energy taxpayers from the Prague Customs Office to the Plzeň Customs Office has centralised tax administration for foreign entities in the Czech Republic.

This should simplify future compliance — provided businesses have updated their systems to reflect the new competent authority.

chris wigmore

A creative individual with strong conceptual creative skills across multiple channels. Working in financial, FMCG, tourism and music industry sectors, my background is both agency and client side working with brands like Nationwide Building Society, Black Horse Finance, Legal & General, Brittany Ferries, National Trust, Roland, Sun Life Direct, HSBC, Bosch and many more. I create content, design Squarespace websites and through the line advertising campaigns..

https://chriswigmorecreative.myportfolio.com
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