Reporting, postponing an instruction, refusing a transaction and a sanctions prohibition have different conditions. Prepare a procedure that records FAÚ receipt and implements its instructions before an urgent case arises. Also restrict client communication to avoid disclosing protected information.
When statutory postponement applies
Section 20(1) concerns situations where immediate execution may frustrate or substantially hinder securing criminal proceeds or funds intended for terrorist financing. The instruction related to the suspicious transaction may then be executed no earlier than 24 hours after FAÚ receives the report. Time does not run from discovering suspicion, creating the form or merely sending it. Describe postponement and safeguarding of the affected assets in the report.
The entity must take measures against manipulation of the affected assets. The operational procedure should identify who can prevent execution, how bypass is prevented and who monitors time. Missing client evidence is addressed through a different legal branch; a sanctions prohibition may persist after AML postponement ends. Expiry of 24 hours does not remove every other obstacle to the transaction.
Exceptions and subsequent FAÚ instructions
Paragraph 2 addresses cases where postponement is impossible or the entity knows it could frustrate or jeopardise investigation of the suspicious transaction. It must then immediately inform FAÚ of execution. This is not an exception for an unhappy customer, possible loss of business or technical inconvenience without further assessment. Document the reason, execution time and notification.
Under Section 20(3), FAÚ can issue a further decision: extend the paragraph 1 period by up to two additional working days, or postpone execution or secure assets for up to three working days. Paragraph 7 also provides a subsequent three-working-day period from FAÚ filing a criminal complaint. These are not durations every business automatically adds together. Follow the specific decision, confirm implementation of required measures and carefully distinguish hours from working days.
What not to disclose to the client
Section 38 confidentiality protects facts concerning reports and FAÚ investigations. Section 39 statutory exceptions must be assessed by recipient, purpose and conditions. Do not send the client an internal assessment, submitted report or FAÚ instruction as an ordinary attachment. Apply the same restriction to client portals, customer support and automatic notifications.
Prepare proportionate communication about service status and required evidence. A worker should not confirm whether a report was filed or advise how to evade investigation. Also avoid fabricated technical excuses. Refer sensitive questions to the designated person to assess the permitted response. Internal access is needed only by roles involved in the statutory procedure.
Practical steps
- Assess the specific Section 20 conditions.
- Record FAÚ receipt and asset protection.
- Follow instructions and the correct time unit.
- Protect internal information during communication.
Illustrative scenario
An immediate transfer could prevent securing proceeds. The business records FAÚ receipt of the report, safeguards assets and monitors the statutory period and any instruction.
When the situation differs
An application starts a 24-hour timer when a report draft is created and then automatically releases a sanctioned transaction.
What to document
- Postponement grounds and affected assets.
- Receipt, instruction and execution times.
- Restricted access and permitted communication.
Common pitfalls
- Counting from sending rather than receipt.
- Automatically adding every statutory period.
Frequently asked questions
Must every reported transaction be postponed?
No. Section 20 has its own conditions and exceptions; assess transaction refusal and sanctions prohibitions separately.
Put this guidance into practice
Choose a record for the step you are working on. Adapt it to your profession and actual case.
Complete client information online
Where to go next
- Ownership and control by a designated person — Evidence for sanctions analysis of companies without their own list entry.
- Internal policies: adapting an outline to your practice — Turning an outline into usable staff procedures with responsibilities, escalation and evidence.
Sources and legal references
- Zákon č. 253/2008 Sb., znění od 11. 1. 2026 ↗
§ 15, § 18–20, § 38–39 · accessed 2026-10-04 - FAÚ: MP č. 4 – Oznámení podezřelého obchodu ↗
bez zbytečného odkladu, obsah oznámení, profesní odlišnosti · accessed 2026-10-04
Editorial work and source checks are not independent legal approval of your particular process. Compare the conditions and exceptions with your own circumstances.