In the amendment to the VAT Act scheduled to take effect from 1 July 2021, changes should be made to the application of value added tax (VAT) to electronic commerce (i.e. e-commerce). These changes concern the rules for determining the Member State of taxation and will affect in particular sellers of goods who sell goods to other EU Member States to end customers, for example via e-shops.

On 1 July 2021, an amendment to the Czech Employment Act came into force. Under this change, employers will have access to state relief in case of partial unemployment (Kurzarbeit) resulting from a serious economic crisis caused by an extraordinary event: natural disasters epidemics cyber attacks or other serious force majeure events.