Nový zákon o účetnictví a doprovodné zákony: další krok v legislativním procesu

Following further discussions, a revised version of the proposal for the new Act on Accounting and related accompanying legislation has been published. These proposals were submitted outside the Government's 2025 Legislative Work Plan, based on recommendations from the Government Legislative Council. More information can be found here: ODok Portal - VeKLEP - Proposal for the Accounting Law; ODok Portal - VeKLEP - Proposal for the Law Amending and Repealing Certain Laws in Connection with the Adoption of the Accounting Law.

The published updated documentation does not yet contain the paragraph wording of the implementing regulation; however, the newly published theses provide significantly more detailed information and definitions than the previous version—both for entrepreneurs and for non-profit accounting entities. The transitional provisions assume that the difference between the existing and new accounting regulations will be considered a change in accounting method.

The Chamber of Tax Advisors of the Czech Republic has pointed out the problematic approach to preparing the accompanying legislation—particularly the short deadline for comments, the absence of the final form of the regulations, and the inclusion of provisions that are not directly related to the new law.

Will there be sufficient space for professional discussion and fine-tuning of key details within the legislative process? And how will the political context, including the upcoming elections, influence the process—will it accelerate, slow down, or redirect lawmakers' attention?

Author:

Kateřina Dedková