DISCLAIMER: Please note, this is not a legally approved document. We are outlining what our customers are doing in the Czech Republic when it comes to the statutory requirements. They may be using Mews to achieve some of it and some third-party services to get to some of the remaining requirements.
- What are the VAT levels in the Czech Republic?
Czech VAT is charged at three rates:
- The standard rate of 21% on the sale of goods and services
- The reduced rate of 15% on the sale of certain goods such as food, cultural activities, hotel accommodation, social housing.
- The reduced rate of 10% on selected food items, pharmaceutical products, newspapers and periodicals.
NOTE: Due to COVID-19, the Czech Republic has changed the VAT/DPH rate on Accommodation, effective 1st July 2020 as follows:
F&B & accommodation
- 15% → 10%
The current change applies until 31st December 2020 which may be subject to change or extension. (https://www.zakonyprolidi.cz/cs/2020-299)
2. Is there upcoming change of VAT levels?
If the government announces a tax rate change, please contact our Customer CARE TEAM with a link to the law or government announcement.
You can also update your products in an instant! When your local government announces a tax rate change that affects products, you can easily update the products yourselves, in bulk, and with little to no help from Mews.
Plus, you can automatically apply the rate change to any open product posting consumed on or after the day the tax change goes into effect.
3. Should deposits be used for VAT payments (in case of advance deposit payments) or not (or both are allowed)
Yes. The VAT is payable at the moment the service is charged. If you book a stay for next year which you pay now, the VAT is payable by the hotel at the moment the payment is taken. The deposits have the same tax rate as the reservation’s rate for the location.
- What City taxes apply in your country?
As of January 1st, 2020, city tax Per Person Per Night is 21 CZK, for any stays above 60 nights, city tax does not apply. Please see link below:
City Tax for Karlovy Vary is equally 21 CZK per night for all stays shorter than 60 days.
2. How is City Tax calculated?
As per above
Please note, that in cities with no hardcoded/preconfigured City tax we recommend using product rules, which are more flexible, and can be tweaked if there are any changes to your local tax laws.
- Are there any current requirements?
Yes, the EET CZ, the Electronic Sales registration where all data on each transaction are sent to the Ministry of Finance. To automate this mandatory report can be done by setting up our EET CZ integration from within Marketplace under Legal Environment.
Note: On 28th May 2020, the President of the Czech Republic signed the postponement of the EET for all waves until the endo f 2020. Both the entities that fall into the first two waives, I.e. wholesale, retail trade, catering and accommodation will start recording their sales only on January 1st 2021.
- Are there any tourism reports required?
2. Is there Foreign Police integration required?
Yes, it is mandatory to report the accommodation of a foreign traveler and as an accommodation provider, you are obliged to announce it via remote access by filling in an electronic form using the Ubyport internet application. https://www.policie.cz/clanek/oznamovani-ubytovanych-cizincu-ubytovatelem.aspx
In Mews, The Czech police integration automatically generates reports that contain the guest details required by the Czech police—they're sent to whichever email address you specify when you create the integration and are generated in the format required to upload them to the foreign police's online portal.
Note: Below is a link to what is called ‘Domovni Kniha’ which is a document in which the accommodation provider enters data in the scope of the application form at the beginning and at the end of the accommodation, i.e. the application form is a sheet of the house book. A house document is also considered to be a paper document, or a set of paper documents signed by a foreigner containing data within the scope of the application form.
For the purposes of control, the accommodation provider keeps and submits the house book in paper form. Entries in the house book must be made in the current time, regularly, clearly and clearly. These entries must be arranged in chronological order; this applies similarly to the arrangement of paper documents replacing the house book.
The accommodation provider keeps the house book for a period of 6 years from the last entry. The landlord is obliged to keep the documentary documents replacing the house book for a period of 6 years from the end of the foreigner's accommodation.
3. Any other Statistical Authority reports required?
Not for accommodation providers currently.
Data collection requirements
- What data of guests should be collected (and does Mews require during online check-in) by law?
- First Name
- Last Name
- Full Address
- Passport or ID (if EU or Schengen area)
- Visa if Schengen visa required AND not Hong Kong
2. Is it legal to take copies of passports?
No, copies of passports or ID cards are not allowed.
Although invoices and bills are issued in euros, the law requires to perform the conversion and state the Czech currency on documents.