Czech Republic


On 12 March 2019, Parliament passed Act No. 80/2019, a Law amending certain tax laws and some other laws. Part Four of the Act consists of an Amendment to the Excise Tax Act.

Title VI of the revised Excise Tax Act introduced a Tax on Heated Tobacco Products, a newly created category.

The tax went into effect on 1 April 2019.


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Categorised in: Country, Czech Republic, Excise tax, Heated tobacco

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