Daňové opravné položky k pohledávkám - změna limitu

Effective January 1, 2026, the Act on Reserves (No. 593/1992 Coll.) was amended, specifically in the area of creating tax allowances for receivables. The limit for creating allowances under Section 8c was increased from CZK 30,000 to CZK 50,000.

Under this provision, it is possible to recognise an allowance of up to 100% of the unpaid value of the receivable, provided that certain conditions are met. These conditions include, among others:

• the balance sheet value of the receivable at the time of its creation does not exceed CZK 50,000,
• at least 12 months have elapsed since the due date of the receivable,
• the total value of receivables from the same debtor to which this type of allowance applies does not exceed CZK 50,000 for the period for which the tax return is filed.

However, it is not possible to create a tax allowance for receivables that have already been written off or for receivables arising between related parties.

The amendment does not contain any specific transitional provisions for this change. According to the opinion of the General Financial Directorate published in the coordination committee's contribution No. 634/10.12.25 (only in Czech), the new wording can be applied to allowances recognised from January 1, 2026, even for receivables arising before January 1, 2026.

Authors:

Veronika Kruttová

Hana Cicvárková