The Czech Government published, on 5 September 2019, a revised draft of its proposal regarding a new digital tax (the revised bill). The first draft bill was published in July 2019. The revised bill is based on the European Union (EU) model of the Digital Services Tax (DST). The Czech Ministry of Finance’s goal is for the new DST to come into force mid-2020. However, currently, the revised bill presents many issues regarding its practical implementation.
Source EY
