The proposed Act represents a complete recodification of Czech accounting law, replacing the existing Accounting Act and providing a unified regulation of who qualifies as an accounting entity, what obligations such entities have, and under what rules they keep accounts and prepare individual and consolidated financial statements. The role of financial reporting for external users is fundamentally strengthened, a statutory conceptual framework inspired by IFRS is introduced, and emphasis is placed on the faithful representation of the economic substance of transactions, the quality of information, and transparency.

The Act changes the scope of accounting entities: self‑employed individuals and small non‑profit organizations are not mandatory accounting entities (a voluntary regime applies), while large and publicly significant entities are subject to substantially broader obligations in the areas of consolidation, non‑financial reporting, sustainability reporting, reports on income taxes, and payments to public budgets. The use of international accounting standards, functional currency and fair value measurement is expanded; at the same time, targeted reliefs and simplifications are introduced for micro and small accounting entities with the aim of reducing administrative burdens.

Liability for breaches of accounting obligations is significantly tightened: the Act introduces new categories of administrative offences, extends limitation periods, lays down clear rules for the calculation of penalties (up to 10% of assets or tens of millions of CZK), and strengthens the powers of tax authorities and the Ministry of Finance. The practical impact is a marked increase in business transparency, improved informative value of accounting information for the state, investors, and the public, but also higher demands on the accuracy, timeliness, and completeness of accounting and tax reporting.

The Act transposes EU Directive 2024/1799 and introduces a new obligation for manufacturers, or where applicable importers or distributors, to repair selected products even after the expiry of the statutory warranty period, provided that EU repairability requirements have been laid down for them. Manufacturers may not refuse a repair solely because it was previously carried out elsewhere and must ensure that the repair is provided within a reasonable time and at a reasonable price, while being obliged to ensure the availability of spare parts, information and tools necessary for repairs. At the same time, the Act prohibits technical, contractual or software-based restrictions on repairs and supports the involvement of independent repairers.

Consumers are granted the right to request a European repair information form, which transparently sets out in advance the price, duration and conditions of the repair and is binding on the repairer for at least 30 days; if the repairer does not inform the consumer of the price of diagnostics in advance, it is deemed to be free of charge. The legislation further introduces a European online repair platform with free access for consumers, intended to facilitate the search for repair services and support the circular economy. Supervision of compliance with the obligations is entrusted to the Czech Trade Inspection Authority, and breaches of key obligations may result in sanctions of up to CZK 5,000,000, with the Act entering into force on 31 July 2026.

The law responds to a judgment of the European Court of Human Rights and introduces a mandatory regular judicial review of the detention of juveniles prosecuted for particularly serious offences, at least once every three months, as is the case for adults.

The aim is to eliminate the existing discriminatory differences in the treatment of juveniles in detention and to strengthen the protection of their right to personal liberty, including clearer rules for extending detention and for judicial decision-making.

At the same time, the law emphasises that, in the case of children and juveniles, priority should be given to resolving the matter otherwise than through formal judicial proceedings, where possible and appropriate, and strengthens the use of alternatives to detention.

The law also amends technical and procedural rules on detention (the calculation of its duration, concurrent court decisions, immediate release upon expiry of the time limit) so that the legal framework is not more stringent than that applicable to adult defendants.

The law replaces the existing integration fund with a new profit reinvestment fund, into which social enterprises will continue to allocate more than half of their achieved profit. The new regulation significantly simplifies administration and abolishes the obligation for unlimited permanent increases to the fund.

The resources from the fund can be used for a broader range of integration activities, not just for investments. When the status of the enterprise is revoked, the rules for transferring the fund to another social enterprise or to the state are clarified.

Existing integration funds will either be dissolved into equity or automatically transferred to the new profit reinvestment fund regime.

The law comprehensively revises the entire area of battery regulation to align with the new EU Regulation 2023/1542, replacing the existing legal framework with a new system of definitions, battery categories, and manufacturer obligations. Manufacturers of portable, industrial, and light transport batteries are now required to operate within collective systems, which have stricter rules for financing, reserve creation, eco-modulation, and equal treatment of individual manufacturers. Additionally, obligations are expanded in areas such as labeling, disclosure of recycling contributions, safe removability, and technical parameters, including requirements for carbon footprint checks, battery lifespan, and digital battery passports.

The law significantly strengthens oversight mechanisms—both the Czech Trade Inspection Authority and customs authorities are granted extensive new powers to protect the market, curb free-riding, and enforce collection and recycling, complemented by an expanded catalog of offenses and sanctions. Legislative amendments also address electrical equipment, tires, and vehicles, resolving interpretative ambiguities and harmonizing rules for take-back systems. Transitional periods are introduced until 2027, allowing manufacturers, distributors, and collective systems to adapt their processes to the new EU requirements.

The practical outcome is more transparent recycling financing, stricter oversight of manufacturers and sellers, including e-shops, and unified procedures for conformity assessment in placing batteries on the market. The tightened rules aim to increase collection and recycling rates, strengthen environmental protection, and ensure fair business conditions in the battery market.

Scope: Sections 4–68; pages 1–6.

The amendment establishes a system for the timely monitoring and resolution of impending shortages of medical devices to ensure that patient care is not compromised. Manufacturers must electronically report expected interruptions or terminations of supplies, and manufacturers, importers, distributors, and healthcare providers must provide the Institute with the necessary data upon request. In the event of a shortage, the Ministry may temporarily amend the rules governing the marketing, supply, prescription, dispensing, and use of medical devices; a violation of these new obligations constitutes an administrative offense. The Act takes effect, for the most part, the day after its promulgation; the electronic reporting requirement takes effect only after the relevant information system becomes operational.

The law introduces obligations for network operators and public entities to report and update data on physical infrastructure (particularly buildings) in digital technical maps and the ZABAGED database, thereby fulfilling the requirements of the new EU regulation on gigabit infrastructure.

The management and provision of data on technical infrastructure are being refined, penalties are being increased to up to CZK 10 million or 5% of turnover, and the Czech Telecommunication Office is now responsible for handling these matters. At the same time, rules for internal communication wiring in buildings are being amended, particularly regarding the conditions for revoking the owner’s consent and the allocation of costs.

Electronic communication connections are being reclassified as minor constructions, administrative fees are being adjusted, and the respective public administration systems must be technically modified to comply with EU requirements.

The law establishes a central digital contact and information point that unifies processes for obtaining information, permits, and coordination of construction work in building gigabit networks, significantly accelerating and reducing the cost of construction. It introduces an obligation for operators and public institutions to record data on existing and planned infrastructure in digital technical maps and other registries, and imposes high penalties of up to 10 million CZK for non-compliance with these obligations. A key change is the automatic approval of a project after 60 days of administrative inactivity, which significantly shortens approval processes and reduces the risk of delays.

The law also adjusts the procedural framework for granting permits directly by law, their subsequent review, and the limitation of appeals. It strengthens the role of the Czech Telecommunication Office (ČTÚ) in resolving disputes over access to physical infrastructure, pricing, and contract modifications, setting fixed deadlines and enabling amicable settlements. At the same time, it expands the obligations of builders regarding the installation of optical infrastructure in buildings and clarifies conditions for registering easements in the land registry, including special exemptions for heritage-protected or security-sensitive properties.

Energy infrastructure is protected through binding opinions from the Energy Regulatory Office, and the law introduces new offenses and fines for violations of the rules. It also repeals the previous legal regulation (Act No. 194/2017 Coll.) and ensures alignment with the European regulation on gigabit infrastructure as well as the ongoing digitalization of construction permitting processes.

The law comprehensively clarifies the rules for environmental claims, prohibits unverified “green” labels, and imposes an obligation on businesses to substantiate the accuracy of information regarding the sustainability, durability, or carbon neutrality of products. Information obligations are significantly expanded, including the requirement to disclose data on repairability, the availability of spare parts, and the duration of software updates, aiming to increase transparency and reduce consumer deception. At the same time, the list of prohibited unfair practices is expanded, particularly those related to “greenwashing” and premature obsolescence of products.

Consumers gain a new right—if they choose to repair an item, the liability for defects is automatically extended to three years, and sellers are required to actively inform them of this option. The Civil Code is also amended, introducing a harmonized notification of rights concerning defective performance and a mandatory warranty label for product lifespan, thereby standardizing regulations across the EU. The law also abolishes rules related to the now-defunct European online dispute resolution platform.

Supervisory authorities are granted broader powers to verify the accuracy and transparency of business claims, though without increased budgets, which may place greater demands on their capacities. For businesses, this means an increase in administrative obligations and the need to adapt marketing and informational practices to the new European harmonization being implemented by the state to avoid EU sanctions.

The law introduces an obligation for selected providers of digital services to establish a branch or appoint a representative to enable the effective delivery and enforcement of orders related to electronic evidence in criminal proceedings within the EU.

This obligation primarily applies to electronic communication services, domain services, and hosting providers that operate cross-border and have a substantial connection to the Czech Republic or another EU member state. Providers must supply contact details, designate a language for communication, and ensure sufficient authorization and resources to fulfill these obligations.

The Czech Telecommunication Office (ČTÚ) will oversee compliance with these obligations, cooperate with authorities in other states, and may impose fines of up to CZK 10 million. The law merely harmonizes European rules and does not apply to service providers operating exclusively within the Czech Republic.

The draft law introduces a narrowly defined exception that will allow the validity of older EIA opinions for first-class local road projects located in metropolitan development areas to be extended up to three times, provided they were issued before January 1, 2024. The aim is to avoid the need for repeated EIA processes for long-term infrastructure projects, such as urban ring roads in Prague, Brno, or Ostrava. The exception explicitly does not apply to opinions whose validity has already expired, ensuring that there is no “revival” of expired opinions or retroactivity. The law is set to take effect on the fifteenth day after its promulgation, enabling the timely extension of key opinions before their expiration.

The amendment is presented as a legislatively clean solution that does not interfere with existing transitional provisions and maintains legal certainty. It does not constitute an infringement on European EIA regulations but merely adjusts the extension regime for already issued opinions in precisely defined cases.

The amendment refines the rules for the use of plant protection products, specifically introducing mandatory electronic record-keeping and submission within 30 days after application, effective from January 1, 2027.

New obligations are introduced regarding the handling of seeds and planting material treated with such products, including record-keeping by the land user. The competencies of the Institute and municipalities are significantly expanded in addressing emergencies caused by harmful organisms, including mandatory publication of measures.

For state administration, the amendment adds the possibility of obtaining professional qualifications through specialized training organized by the Institute. Additionally, the amendment clarifies the scope of individuals with reporting obligations and updates references to European regulations.

The law expands the powers of the Supreme Audit Office, which will now gain constitutional authority to audit the management of Czech Television and Czech Radio. The aim is to enhance the transparency of public service media, which are not connected to state assets and have so far been beyond the audit scope of the Supreme Audit Office.

The change is the result of long-term political and expert consensus and has no financial impact on the state budget or other public budgets. The Supreme Audit Office will continue to issue only audit conclusions without direct authority to enforce corrective measures.

The constitutional amendment will take effect on July 1, 2026.