The General Financial Directorate (GFD) has released a Frequently Asked Questions (FAQs) regarding the requirements of digital platform operators under the new reporting requirement for sellers and sales on their digital platforms. The first report is due on 31 January 2024. A digital platform operator who becomes a Czech reporting platform operator by 17 March 2023 must file a notification by 3 April 2023.

Activities subject to reporting obligation:

  • Personal services provided by a natural person at the request of a platform user.
  • Provision of immovable property, for example based on a lease, usufructuary lease or accommodation agreement.
  • Provision of means of transport without the use of a driver.