The General Financial Directorate (GFD) published guidance summarizing the value added tax (VAT), individual (personal) income tax, and road tax obligations for entities providing passenger transport through mobile applications effective 1 January 2023.
The provision of passenger transport arranged through a mobile application is considered an economic activity. The passenger transport provider is therefore a taxable person even if they do not have the relevant trade license. If the turnover from this activity reaches CZK 2 million in 12 calendar months, the provider must register for VAT.
Source: KPMG
