Czech ViDA bill (tisk 218) would extend OSS to gas and electricity from 2027; second reading pending
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Czech Republic as they stand today, see the Czech Republic guide →
- Jurisdiction
- Czech Republic
- Tax
- VAT
- Change type
- Registration
- Status
- Proposed
- Impact
- Watch
- Announced
- 5 June 2026
- Effective
- 1 January 2027
- Authority
- Poslanecká sněmovna Parlamentu České republiky
- Systems
- Tax engine, Reporting, E-commerce
- Verified
- Fetched from official source · high confidence
Businesses registered in the EU One Stop Shop, electronic-interface operators, and suppliers of gas and electricity to consumers in other EU states.
Plan OSS registration/consumption changes for 1 January 2027 and call-off stock migration before 1 July 2028; watch the Chamber's 13 October session.
Tax engineReportingE-commerce
Czech government bill amending the VAT Act (Sněmovní tisk 218, submitted 5 June 2026) transposes first elements of Directive (EU) 2025/516 (ViDA): a taxable person registered in the EU One Stop Shop scheme is deemed to have made the elective decision on the OSS rules, electronic-interface deemed-supplier wording is changed, and supplies of goods through systems or networks (gas, electricity) can be treated as distance sales under the EU OSS from 1 January 2027; the call-off stock scheme (section 18) is repealed from 1 July 2028 with transitional use to 30 June 2029. Status on the Chamber of Deputies tracker at 5 October 2026: first reading 14 July 2026; budget committee recommended approval on 17 September 2026 (tisk 218/2); second reading proposed for the 34th session from 13 October 2026. Some trade press describes the Chamber as having 'approved' it; the tracker shows it has not passed second or third reading.
What changed in detail
This is a government bill, not law. Czech Sněmovní tisk 218, amending the VAT Act, was submitted on 5 June 2026 and transposes first elements of Directive (EU) 2025/516 (ViDA).
As drafted, a taxable person registered in the EU One Stop Shop scheme would be deemed to have made the elective decision on the OSS rules, the deemed-supplier wording for electronic interfaces would change, and supplies of goods through systems or networks (gas, electricity) could be treated as distance sales under the EU OSS from 1 January 2027. The call-off stock scheme (section 18) would be repealed from 1 July 2028, with transitional use to 30 June 2029.
The Chamber of Deputies tracker at 5 October 2026 shows first reading on 14 July 2026, a budget committee recommendation to approve on 17 September 2026 (tisk 218/2), and second reading proposed for the 34th session from 13 October 2026. It has not passed second or third reading.
What it means
Do not treat the January 2027 start as settled. The bill still needs second and third readings, then Senate and presidential steps, and the text can change in committee or on the floor.
The committee recommendation to approve is not a vote of the Chamber. Energy suppliers selling cross-border to consumers should plan for a possible OSS route from 2027 but keep their current registrations until the law is published.
Proof
Tento zákon nabývá účinnosti dnem 1. ledna 2027, s výjimkou ustanovení čl. I bodů 8, 10, 11 a 13 až 16 a ustanovení čl. II bodu 2, která nabývají účinnosti dnem 1. července 2028.This act takes effect on 1 January 2027, with the exception of the provisions of Art. I points 8, 10, 11 and 13 to 16 and of Art. II point 2, which take effect on 1 July 2028.
Archived from the official distribution · Sněmovní tisk 218 — government bill (t021800.docx) · www.psp.cz