The General Financial Directorate (GFD) has published Information summarising tax obligations in terms of VAT, personal income tax, and road tax for entities providing passenger transport through mobile applications (e.g. Uber, Bolt or Liftago). It is effective from 1 January 2023.
Value added tax
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 – Danovky
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