New options for applying fuel expenditure from 1 October 2025
The Ministry of Finance expands the methods of recording transport costs for small entrepreneurs
Key takeaways
New simplified fuel registration system from October 2025
Possibility of flat-rate expenses of CZK 4.50/km for passenger cars, CZK 6.20/km for vans
Automatic connection to petrol stations via certified applications
Limit of 40,000 km per year per vehicle for the flat-rate regime
Standard VAT deduction of 21% even for flat rates
The Ministry of Finance of the Czech Republic has issued Decree No. 287/2025 Coll., which brings significant changes in the area of applying fuel expenditure for entrepreneurs with an annual turnover of up to CZK 5 million.
The new legislation introduces a simplified way of recording fuel through a digital logbook, which is automatically connected to petrol station systems. Entrepreneurs will no longer have to physically archive fuel receipts if they use certified applications approved by the Financial Administration.
A key novelty is also the possibility to apply flat-rate fuel expenses of CZK 4.50 per kilometre for passenger cars and CZK 6.20 per kilometre for vans up to 3.5 tonnes. This option is an alternative to recording actual costs and can be used for a maximum of 40,000 km per year per vehicle.
The change also applies to VAT - when using flat rates, it will be possible to apply a VAT deduction in the standard amount of 21% of the lump sum, which will significantly simplify administration.
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