LAWIT RADAR Next deadline: 2 Dec 2026 — T−51 days · AI Act Checked on 12 October 2026
LAWIT Law × Technology × Business

LAWIT / CHANGES / 26 BRIEFINGS / CHECKED 12 OCTOBER 2026

Changes

Every change as a short briefing in four parts: what changed, when, who it affects and what to do. Subscribe via RSS.

Coming (8)

Adopted changes and future deadlines, nearest first.

  1. 2 Dec 2026 ComingTech / AI Act AI Act: new prohibitions and the end of the transition period for marking outputs From 2 December 2026 AI for non-consensual intimate content and CSAM is prohibited; the transition period for marking ends.
  2. 1 Jan 2027 ComingBusiness / VAT / e-invoicing Mandatory e-invoicing (e-faktúra) from 1 January 2027 VAT payers must issue e-invoices for domestic B2B and B2G supplies and report the invoice data.
  3. 1 Jan 2027 ComingLaw / Employment law Minimum wage 2027: €972 a month From 1 January 2027 the minimum wage rises to €972 a month and €5.586 an hour.
  4. 12 Jan 2027 ComingTech / Data Act Data Act: the end of charges for switching cloud provider From 12 January 2027 providers of data processing services may not charge for switching to another provider.
  5. 31 Mar 2027 ComingBusiness / Income tax Income tax return for 2026 Deadline: 31 March 2027. Extension by notice of 3 months, or 6 months with foreign income.
  6. 7 Jun 2027 ComingLaw / Employment law First pay report for employers with 150 or more employees Deadline: 7 June 2027, for the period 1 August – 31 December 2026 (Section 18(3) of Act No. 76/2026 Coll.).
  7. 2 Dec 2027 ComingTech / AI Act AI Act: obligations for high-risk systems under Annex III Recruitment, employee assessment, biometrics, access to services: obligations from 2 December 2027.
  8. 1 Jul 2030 ComingBusiness / VAT / e-invoicing Cross-border e-invoicing and the end of the control statement From 1 July 2030 e-invoicing extends to supplies within the EU and the VAT control statement ends.

Changed (16)

Changes that already apply, most recent first.

  1. 12 Sep 2026 ChangedTech / Data Act Data Act: data access “by design” for new connected products Connected products placed on the market after 12 September 2026 must make data directly available to the user.
  2. 17 Aug 2026 ChangedBusiness / Commercial register New Commercial Register Act Act No. 29/2026 Coll. applies from 17 August 2026; filings can also be made through a notary acting as registrar.
  3. 2 Aug 2026 ChangedTech / AI Act AI Act: transparency obligations under Article 50 now apply Chatbots must disclose that they are AI; deepfakes must be labelled. Applies from 2 August 2026.
  4. 27 Jul 2026 ChangedTech / AI Act AI Act after the omnibus: high-risk AI obligations are postponed Regulation (EU) 2026/1744 moved high-risk AI to 2 December 2027 (Annex III) and 2 August 2028 (Annex I).
  5. 7 Jun 2026 ChangedLaw / Employment law Act on equal pay for men and women (pay transparency) Act No. 76/2026 Coll.: no questions about previous pay, pay ranges for applicants, right to information.
  6. 1 May 2026 ChangedBusiness / eKasa Obligation to accept cashless payment above €1 Anyone who records sales in eKasa must, from 1 May 2026, let customers pay without cash when the amount exceeds €1.
  7. 1 Jan 2026 ChangedBusiness / eKasa New Sales Recording Act: eKasa for all services too From 1 January 2026, Act No. 384/2025 Coll. replaced the cash register Act; the list of services in its annex no longer exists.
  8. 1 Jan 2026 ChangedBusiness / VAT VAT 2026: sweets, confectionery and salty snacks at 23% From 1 January 2026 selected foods with higher sugar and salt content moved from the 19% rate to 23%.
  9. 1 Jan 2026 ChangedBusiness / Income tax Personal income tax 2026: new 30% and 35% bands For 2026, rates of 30% and 35% have been added; the 15% rate for businesses with income up to €100,000 remains.
  10. 1 Jan 2026 ChangedBusiness / Self-employed contributions Contributions for the self-employed 2026: a higher minimum and a shorter “contribution holiday” Minimum Social Insurance Agency contribution €303.11, health insurance 16%, insurance from the 6th month of business.
  11. 1 Jan 2026 ChangedLaw / Employment law Minimum wage 2026: €915 a month From 1 January 2026 the minimum wage is €915 a month and €5.259 an hour.
  12. 28 Jun 2025 ChangedTech / Accessibility Accessibility of online shops and digital services (European Accessibility Act) Act No. 351/2022 Coll. applies from 28 June 2025; micro-enterprises providing services are exempt.
  13. 1 Jan 2025 ChangedTech / Cybersecurity The Cybersecurity Act after NIS2 implementation Amendment No. 366/2024 Coll. widened the circle of regulated companies; incidents are reported within 24 and 72 hours.
  14. 1 Jan 2025 ChangedBusiness / VAT New VAT rates: 23%, 19% and 5% From 1 January 2025 the standard rate is 23%, with reduced rates of 19% and 5%.
  15. 1 Jan 2025 ChangedBusiness / VAT VAT registration: the €50,000 and €62,500 thresholds Since 2025 turnover is assessed per calendar year; above €62,500 you become a VAT payer immediately.
  16. 1 Jul 2024 ChangedLaw / Consumers New Consumer Protection Act No. 108/2024 Coll. One Act instead of three; 14 days to withdraw, 30 days after an unsolicited visit or a sales event.

Proposals and recurring obligations (2)

Proposals create no obligations; recurring obligations come back every period.

  1. date not set ProposalPrivacy / GDPR / cookies Digital Omnibus: proposed changes to the GDPR, cookies and the Data Act The Commission’s proposal of 19 November 2025 is still in the legislative process. The current rules are unchanged.
  2. by the 25th day after the period RecurringBusiness / VAT VAT return and control statement Within 25 days after the end of the tax period: the return, VAT payment and the control statement.