VAT on Digital Services

January 4, 20220

Type: Draft Legislation

The Czech Chamber of Deputies did not adopt the proposal that the government presented to the deputies in 2019 about the digital services tax, which was to be passed before the end of the legislative session. As a result, if the next government wants to impose a tax on digital services, any proposal will have to go through the same legislative process again. 

The proposed legislation was going to apply to income from sale of data and targeted advertising when source of the earnings was a Czech user utilizing a digital interface owned by a foreign corporation. 

Effective date: N/A


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