The aim of this information is to familiarize entities participating in transactions in which accommodation services are provided via internet platforms (e.g. Airbnb, Booking and others) with tax obligations (from the point of view of Act No. 235/2004 Coll., on value added tax, as amended by Act No. 586/1992 Coll., on income taxes, as amended and Act No. 338/1992 Coll., on immovable property tax, as amended by pp).
Source: financnisprava.cz
