Environmental taxes (energy taxes): comprehensive consulting

We will help you to find your bearings in the environmental taxes system and offer assistance with the fulfilment of your obligations.

What is the environmental (energy) tax?

The environmental tax reform effective from 1 January 2008 introduced new environmental taxes into the Czech tax system. The regulation concerning environmental taxes is stipulated primarily by Act No. 261/2007 Sb., on the stabilisation of public budgets, and it concerns:

  • Tax on natural gas and other selected gases used as motor fuels or heating fuels;
  • Tax on solid fuels (black and brown coal, coke, peat and other hydrocarbons used for heat production);
  • Tax on electricity consumed in the Czech Republic.

Who will be subject to environmental taxes and when?

  • Taxation of electricity, natural gas, and solid fuels (i.e. energy products) is applied especially if the energy products are supplied by the supplier to end consumers or when untaxed or exempted energy products are consumed.
  • Environmental taxation places additional responsibilities particularly on manufacturers, suppliers, and some consumers of energy products.
  • Those responsible for levying and recording of such taxes are most frequently the entities supplying the energy products to end consumers, operators of the distribution network or entities using gas, fuel or electricity for other than the originally designated purpose.
  • Energy tax administration is the responsibility of the Customs Administration of the Czech Republic and the fines for administrative delicts can, in extreme cases, reach up to dozens of millions of Czech crowns.

Our services

Thanks to our years of experience, we can help you to find your bearings in the world of environmental taxes and provide you with comprehensible instructions and assistance with the fulfilment of your obligations. We know the European legislation, we monitor its development and bring specific proposals to make things more efficient and to reduce any risk in this area. Dealing with environmental taxes properly can result in great savings for your company.

Comprehensive administration

We will manage all the administration concerning energy taxes in the Czech Republic as well as in other EU member states, from the registration through regular reporting, submission of declarations and record-keeping to communication with the Customs Administration, including consulting concerning the obligation to issue the stipulated documents and elimination of the risk of financial sanctions in the event of failure to fulfil the tax obligations.

Transaction set-up

We will help you with optimal set-up of your local as well as cross-border transactions with energy media and with the due diligence of fulfilment of your statutory obligations.

Compliance with international legislation

Within the development of your business, we will help you with the verification of international legislation in the area of energy taxes using the global PwC environmental taxes database.

Transaction assessment

We will make a comprehensive assessment of your company transactions from the perspective of environmental reporting in connection with other taxes.

Scope and application of environmental tax exemptions

We will help you to specify the scope of operations which may be tax-exempt, including the elimination of tax exemption violations, maximum utilisation of tax exemptions, and preparation of or assistance with tax exemption applications.

Energy products and their consumption

Even the energy products themselves and the manner of their consumption can have major effect on your tax obligations (e.g. determining the calorific value of solid fuels or the amount of effective heat when electricity is produced). We will assist you with reducing financial risks and minimising the costs associated with environmental taxes.

Cross-border transactions

We will assist you with proving the place of supply outside the Czech Republic.

Unusual methods of supply

We will help you to identify the optimal system for handling energy products and determination of tax liability.

What might interest you


Martin Diviš

Martin Diviš

Lead Partner, Tax and Legal Services, PwC Czech Republic

Tel: +420 602 749 934

Aleš Reho

Aleš Reho

Manager, Energy Taxes, PwC Czech Republic

Tel: +420 731 477 937

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