CZ-NACE 2025: Mandatory Use of New Economic Activity Codes from 1 January 2026

The New CZ-NACE 2025

From 1 January 2026, businesses operating inthe Czech Republic must use the new CZ-NACE 2025 classification when submitting tax returns and other filings to the Czech Financial Administration. This change follows a broader update of the EU-wide classification of economic activities and affects both Czech and foreign entities registered in the country.

EU Background: NACE Rev. 2.1

A revised version of the European Statistical Classification of Economic Activities, known as NACE Rev. 2.1, has been effective at EU level since 1 January 2025.

NACE Rev.2.1 was introduced by Commission Delegated Regulation (EU) 2023/137,which amended Regulation (EC) No 1893/2006 establishing NACE Revision 2.

Article 2 of that Regulation sets out the timetable for implementation across individual statistical and administrative domains.

This timetable was later updated by Commission Delegated Regulation (EU) 2025/471,which amended certain data transmission requirements and led to an update of the official implementation schedule.

The systematic part of NACE Rev. 2.1 forms the Annex to Regulation (EU) 2023/137. The Czech language version of this Annex was subsequently corrected, with the corrigendum published in the Official Journal of the EU on 15 November 2024.

CZ-NACE 2025: the Czech National Version

Based on NACE Rev. 2.1, the Czech Statistical Office (CZSO) developed the national classification CZ-NACE 2025.

CZ-NACE 2025 is fully aligned with the European model. Up to level 4, the Czech classification is identical to the EU systematic part introduced by Regulation(EU) 2023/137.

At level 5, CZ-NACE includes additional national detail for selectedstatistical areas, reflecting Czech-specific reporting needs.

Mandatory Use for Tax and Administrative Filings from 2026

TheFinancial Administration of the Czech Republic has implemented CZ-NACE 2025 inits IT systems with effect from 1 January 2026, including:

The New CZ-NACE 2025

From 1 January 2026, businesses operating inthe Czech Republic must use the new CZ-NACE 2025 classification when submitting tax returns and other filings to the Czech Financial Administration. This change follows a broader update of the EU-wide classification of economic activities and affects both Czech and foreign entities registered in the country.

EU Background: NACE Rev. 2.1

A revised version of the European Statistical Classification of Economic Activities, known as NACE Rev. 2.1, has been effective at EU level since 1 January 2025.

NACE Rev.2.1 was introduced by Commission Delegated Regulation (EU) 2023/137,which amended Regulation (EC) No 1893/2006 establishing NACE Revision 2.

Article 2 of that Regulation sets out the timetable for implementation across individual statistical and administrative domains.

This timetable was later updated by Commission Delegated Regulation (EU) 2025/471,which amended certain data transmission requirements and led to an update of the official implementation schedule.

The systematic part of NACE Rev. 2.1 forms the Annex to Regulation (EU) 2023/137. The Czech language version of this Annex was subsequently corrected, with the corrigendum published in the Official Journal of the EU on 15 November 2024.

CZ-NACE 2025: the Czech National Version

Based on NACE Rev. 2.1, the Czech Statistical Office (CZSO) developed the national classification CZ-NACE 2025.

CZ-NACE 2025 is fully aligned with the European model. Up to level 4, the Czech classification is identical to the EU systematic part introduced by Regulation(EU) 2023/137.

At level 5, CZ-NACE includes additional national detail for selectedstatistical areas, reflecting Czech-specific reporting needs.

Mandatory Use for Tax and Administrative Filings from 2026

TheFinancial Administration of the Czech Republic has implemented CZ-NACE 2025 inits IT systems with effect from 1 January 2026, including:

From thatdate, taxpayers must use only the new CZ-NACE codes in tax returns,registrations, notifications, and all other communications with the Czech taxauthorities.

Importantly,this requirement also applies to submissions made after 1 January 2026 thatrelate to earlier tax periods. Older CZ-NACE codes can no longer be usedin any new filings.

How can Marosa help you?

Marosa actively monitors regulatory changes affecting VAT and tax compliance across the EU, including updates to economic activity classifications such as CZ-NACE 2025.

For our current Czech VAT and tax compliance clients, Marosa will review the existing CZ-NACE classifications on file and ensure the updated codes are used consistently in tax returns and other required submissions from 1 January 2026.

Similarly, for new registrations or changes to existing registrations, our team will also ensure that the correct CZ-NACE 2025 classification is applied from the outset, in line with Czech tax authority requirements.

This approach helps minimise the risk of filing errors, rejections, or follow-up queries from the Czech Financial Administration and ensures a smooth transition to the new classification framework.

If you have any questions about how this change affects your Czech VAT obligations, Marosa’s compliance team is available to support you.

• The online Financial Office - Tax Information Box Plus (DIS+)
• The electronic submissions for the Financial Administration (EPO) application on My Taxes portal.

From that date, taxpayers must use only the new CZ-NACE codes in tax returns,registrations, notifications, and all other communications with the Czech taxauthorities.

Importantly, this requirement also applies to submissions made after 1 January 2026 thatrelate to earlier tax periods. Older CZ-NACE codes can no longer be usedin any new filings.

How can Marosa help you?

Marosa actively monitors regulatory changes affecting VAT and tax compliance across the EU, including updates to economic activity classifications such as CZ-NACE 2025.

For our current Czech VAT and tax compliance clients, Marosa will review the existing CZ-NACE classifications on file and ensure the updated codes are used consistently in tax returns and other required submissions from 1 January 2026.

Similarly, for new registrations or changes to existing registrations, our team will also ensure that the correct CZ-NACE 2025 classification is applied from the outset, in line with Czech tax authority requirements.

This approach helps minimise the risk of filing errors, rejections, or follow-up queries from the Czech Financial Administration and ensures a smooth transition to the new classification framework.

If you have any questions about how this change affects your Czech VAT obligations, Marosa’s compliance team is available to support you.