Skip to main content
Czech Republic
Search
Search Statutory Reporting (ONESOURCE) Support Help and Support.

This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 17 - March 2026 (CUD release)

Content update

This template includes Illustrative Model Content with legislative coverage for year-end reporting until June 30, 2026.
  • Financial period type: 12-Months (Annual)
  • Current compliance until: year-end December 2025
  • Target industry type: Manufacturing, Services, and Generic (excluding Financial Services)

Legislative updates

Illustrative model content for the year-end December 2025 to remain compliant until June 30, 2026.
  • ESG (Environmental, social and corporate governance): For companies, new ESG regulations may represent a threat or an opportunity, for example CBAM (carbon duty, legislation effective from 1 October 2023), EUDR directive effective from 2023 with related local legislation effective from 2026, Pay Transparency Directive (new obligation for employers in area of equal pay for women and men, adopted in April 2023).
  • BEPS Pillar II: New legislation applicable for groups that have reported annual revenues of EUR 750 million or more in their consolidated financial statements in at least two of the four preceding fiscal years (implementation at the start of 2024 in many countries). Further reporting obligations arise for entities in such group as there is global minimum level of taxation of 15 %.
  • Accounting Act: The amendment to the Accounting Act is expected to come into effect from 1 January 2028 or later. We will come back to you later about the expected changes with impact on the financial statements.
  • Amendment to the Accounting Act: Changes in the Categorization of Entities and Mandatory Audits: The recent amendment to the Accounting Act increases threshold values for categorizing accounting entities, which will reduce the number of mandatory audits starting 1 January 2026
  • In accordance with European legislative ViDA measures, the implementation of digital VAT reporting is expected. We are waiting for further details on local legislative and administrative process.
  • The local authorities adopted new NACE coding for tax and statistical reporting effective from 1 January 2026. Currently, the NACE codes are not applicable for financial reporting.
  • Re-introduction of EET: New legislation implementing electronic evidence of revenues is expected to come into effect from 1 January 2027. We are waiting for the finalization of the legislative process.
Early adoption for accounting standards
N/A

Related Content