The Czech Statistical Office has revised the statistical classification of economic activities as per the CZ-NACE. This change may impact the range of entities subject to the “windfall tax” on fuel sales.
Additionally, the General Financial Directorate (GFD) has updated its interpretation of activities associated with the wholesale and retail sale of fuel, as well as related retail or wholesale intermediary activities. These changes may influence the determination of whether a company was liable for the windfall tax on fuel sales in 2023.
In certain cases, the sale of fuel, via fuel cards (under a buy-sell model), might be classified as fuel wholesale, thereby subjecting it to the windfall tax for the year 2023.
