[1] Disclaimer: Please note that this is not a legally approved or verified document.

Contents:

1. Taxes

2. City Taxes

3. Fiscal Reporting

4. Bill/Invoice Format

5. Customer Profiles

6. Police/Tourism Reporting
6.a Police Report
6.b Guest Register

References

1. Taxes

DPH (Daň z Přidané Hodnoty)

VAT (Value Added Tax)

  • 21% Standard Rate [2]
    Applies to: products and services not covered by other VAT rates and includes alcoholic beverages and tobacco products

  • 15% First Reduced Rate [3]
    Applies to: specific products and services and includes, live plants, seeds, cut flowers, and medical products.

  • 10% Second Reduced Rate [4]
    Applies to: specific products and services and includes, accommodation, food and (non-alcoholic) beverages, sauna, steam bath, salt cave services.

Exemptions:

  • No Show Fees, Cancellation Fees [5]

2. City Taxes:

Místní Poplatek z Pobytu

Local Accommodation Fee [6]

A hospitality fee is charged per person per night. The Federal maximum limit for this tax has been set at 50 Kč per person per night for 2021

These rates are subject to change and vary in each region and city.

Exemptions: [7]

  • Stays of 60 continuous days or more

  • Children under the age of 18

  • A blind person who is considered to be dependent on the help of another natural person according to the law governing social services, the person who holds the card ZTP / P, and its guide

  • Those hospitalized on the territory of the municipality in the medical facility of the inpatient provider care with the exception of a person who is provided with spa medical rehabilitation care o paid as a contributory spa medical rehabilitation care according to the law governing public health insurance, or o not covered by public health insurance,

  • Those caring for children at a recovery event or other similar event for children according to the law governing the protection of public health held in the municipality or

  • Those performing seasonal work for a legal or business entity on the territory of the municipality a natural person or

  • Those residing in the municipality:
    - in a school facility for the performance of institutional or protective education or in a school facility for preventive educational care or in a facility for children requiring immediate assistance,
    - in a facility providing accommodation according to the law regulating social services,
    - in a facility used to help people in danger or emergency operated a public benefit taxpayer of corporation tax, or
    - for the purpose of performing rescue or liquidation work in accordance with the law on an integrated rescue system,

  • Members of the security forces, a soldier in active service, a civil servant or an employee of the Czech Republic residing in the territory of the municipality in a facility owned by Of the Czech Republic or of this municipality in connection with the performance of official or work tasks.

3. Fiscal Reporting

EET (Elektronická Evidence Tržeb) [8]
Electronic Sales Record

  • Manual or Automatic Submission

  • Reporting deadline on the 25th after the end of each month

To automate the submission of this mandatory report can be done by setting up our EET CZ integration from within Marketplace under the Legal Environment category.

4. Bill/Invoice Format


All bills must include the following information: [9]

  • Fiscal identification code

  • Tax identification number, unless its main part consists of a general identifier which is a birth number

  • The designation of the establishment in which the sales are made

  • The designation of the cash register at which the revenue is recorded

  • The serial number of the receipt

  • The date and time of receipt of the revenue or issue of the receipt, if issued earlier

  • The total sale amount in Czech currency

  • The security code of the taxpayer

  • An indication of whether the sales are recorded under the normal or simplified arrangements.

5. Customer Profiles

  • Collected data subject to GDPR Regulations [10]

Required Identity Documents include: [11]

  • Passport + Schengen Visa is required ( NOT Hong Kong )

  • State ID Card (For Shengen)

Required data includes: [12]

  • First Name

  • Last Name

  • Date of Arrival

  • Date of Departure

  • Travel Document Number

  • Nationality

  • Birthdate

  • Address

  • Purpose of Stay

Exemptions:

  • Foreigners aged 15 or younger are not required to fill in the data, instead, providing accurate information becomes the responsibility of their legal guardian.

6. Police/Tourism Reporting

6.a Police Report [13]

  • Manual or Automatic Submission

  • Mandatory report that must be submitted within 3 days of a (foreign) guests arrival

To automate the submission of this mandatory report can be done by setting up our Czech Police Integration from within Marketplace under the Legal Environment category.


6.b Guest Register (Domovní Kniha) [14]

  • The Guest Register is a collection of physical records (paper format) that contains required guest data with the guest's signature.

  • Entries must be arranged in chronological order

  • The Guest Register must be maintained for a period of 6 years from the last entry.


References:

[1] DISCLAIMER: Please note that this is not a legally approved or verified document. The information presented here is not intended to constitute, nor should it be relied upon, to replace any professional advice. No action should be taken without first consulting with a tax advisor and/or legal expert.

[2] Zákon o dani z přidané hodnoty (VAT Act)

Article 47, Last Updated: 01.01.2021

https://www.zakonyprolidi.cz/cs/2004-235

[3] Zákon o dani z přidané hodnoty (VAT Act)

Annex 2, Last Updated: 01.01.2021

https://www.zakonyprolidi.cz/cs/2004-235

[4] Zákon o dani z přidané hodnoty (VAT Act)

Annex 2a, Last Updated: 01.01.2021

https://www.zakonyprolidi.cz/cs/2004-235

[5] Case C-277/05

Société thermale d’Eugénie-les-Bains

https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62005CJ0277&from=FR

[6] Zákon České národní rady o místních poplatcích (Law about local taxes)

Article 3d, Last Updated: 01.01.2021

https://www.zakonyprolidi.cz/cs/1990-565

[7] Přehled dokumentace pro služby daňového portálu
(Overview of documentation for tax portal services)
https://adiseet.mfcr.cz/adistc/adis/idpr_pub/dpr_info/dokumentace.faces

[8] Zákon České národní rady o místních poplatcích (Law about local taxes)

Article 3b, Last Updated: 01.01.2021

https://www.zakonyprolidi.cz/cs/1990-565

[9] Zákon o evidenci tržeb (Sales Registration Act)
Article 20, Last Updated: 01.05.2020
https://www.zakonyprolidi.cz/cs/2016-112

[10] General Data Protection Regulation (GDPR)

Last Updated: 25.05.2018

https://gdpr-info.eu/

[11] Vyplňování přihlašovacího tiskopisu (Filling in the application form)
https://www.policie.cz/clanek/vyplnovani-prihlasovaciho-tiskopisu.aspx

[12] Zákon o pobytu cizinců na území České republiky

(Act on the Residence of Foreigners in the Czech Republic)
Article 97, Last Updated: 01.01.2021
https://www.zakonyprolidi.cz/cs/1999-326

[13] Zákon o pobytu cizinců na území České republiky

(Act on the Residence of Foreigners in the Czech Republic)
Article 102, Last Updated: 01.01.2021
https://www.zakonyprolidi.cz/cs/1999-326

[14] Zákon o pobytu cizinců na území České republiky

(Act on the Residence of Foreigners in the Czech Republic)
Article 101, Last Updated: 01.01.2021
https://www.zakonyprolidi.cz/cs/1999-326

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