Decree D-72 goes into effect on 15 September 2025.

The Czech Republic’s tax authorities (General Financial Directorate) have issued Decree D-72, which the Ministry of Finance published on 10 September 2025, replacing the previous Decree D-67.

The Decree introduces updated guidelines for handling the remission of tax-related charges, including late payment interest, penalties, and fines. A key change is the inclusion of a new provision allowing for a complete waiver of tax penalties, replacing the previous 75% limit. This full waiver applies to penalties incurred from 1 July 2025 onwards.

The Decree aims to promote fairness and consistency in evaluating taxpayer requests for charge waivers.

It will be effective starting 15 September 2025.

Earlier, the Czech Republic’s General Financial Directorate issued Decree D-67, which replaced Decree D-58, on 21 February 2025.