The European Union is set to implement the Entry/Exit System (EES) in October 2025, marking a significant shift in how border crossings are managed for non-EU travellers. This automated IT…
What Is the “Real Seat”?
Under Czech VAT law, businesses registering for VAT are required to declare not only their formal registered address but also their real seat (“skutečné sídlo”)…
What Is the VAT Control Statement? The VAT control statement ("kontrolní hlášení") is a specific tax filing obligation in the Czech Republic. Although it is considered a proper tax declaration…
What Is the “Švarcsystém”? The term "švarcsystém" in Czech law refers to false self-employment — a situation where an individual is officially self-employed (typically as an OSVČ), but in practice…
As of January 1, 2023, Airbnb Hosts and Co-Hosts operating within the European Union must comply with a new EU regulation known as DAC7. This directive has introduced new reporting…
Starting January 1, 2024, the Czech government introduced a major consolidation package that brought substantial changes to many areas of legislation. One of the most discussed topics among employers has…