The guidance replaces the earlier 2023 version and takes effect retroactively from 1 January 2025.
The Czech Republic’s General Financial Directorate (GFD) has issued updated guidance for entities offering transport services through mobile applications such as Uber, Bolt, and Liftago.
The updates reflect recent changes in VAT legislation and provide further clarification on income tax obligations related to employment.
The updated guidance enters into force from 1 January 2025, and supersedes the previous version issued on 16 February 2023.
According to the guidance issued in February 2023, individuals offering passenger transport through mobile applications (e.g., Uber, Bolt, Liftago) are regarded as taxable persons, as they engage in economic activity. Similarly, a company providing access to the software, its functionality, and related services—including the right to accept transport requests (e.g., Uber, Bolt, Liftago)—is also considered a taxable person.
The updated GFD guidance outlines the current rules for mandatory VAT registration for transport service providers in the Czech Republic. According to the rules, a provider who is not yet a VAT payer must register by 1 January of the following calendar year if their turnover in the previous year exceeds CZK 2 million.
However, if their turnover surpasses CZK 2,536,500 during the current taxable period, they are required to register as a VAT payer immediately, effective from the day after the threshold is exceeded.
The Act’s transitional provisions address cases where legal registration or deregistration will be carried out in accordance with the rules in effect until 31 December 2024.
The rules for voluntary VAT registration remain unchanged, except for a new provision affecting non-established persons: unreliable individuals are no longer permitted to submit an application for voluntary registration.
These rules align with the GFD’s general guidance on changes to VAT payer status and registration procedures effective from 1 January 2025.
